Passing exam with IIA-CIA-Part3-CN latest training materials
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Updated: Sep 08, 2025
No. of Questions: 515 Questions & Answers with Testing Engine
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IIA Business Knowledge for Internal Auditing (IIA-CIA-Part3中文版) Sample Questions:
1. 首席審計執行長 (CAE) 在規劃年度內部稽核計畫時，正在計算可用的內部稽核資源小時數。 CAE 需要計算可用於稽核的總小時數。為了將可用時間僅用於業務，應扣除下列哪一項？
A) 花在指導內部稽核職能部門了解新的業務流程的時間
B) 報告參與結果所花費的時間
C) 用於記錄專案支援文件的時間
D) 花在專案初步風險評估的時間
2. 下列哪一項最恰當地描述了組織面臨透過惡意資料加密所建立的拒絕服務威脅的網路攻擊？
A) 網路釣魚。
B) 駭客攻擊。
C) 馬克瓦雷
D) 勒索軟體。
3. 下列哪一項代表了國際財務報告準則下合併的基礎？
A) 風險與報酬。
B) 控制所有權。
C) 變數實體方法。
D) 投票興趣。
4. 向組織提供薪資服務的第三方被要求在其係統中建立審核或「只讀 1」功能。
A) 這將支持審計權條款的執行。
B) 這將強制執行穩健的風險評估實踐
C) 這將增強第三方應用資料分析的能力
D) 這將解決網路安全考量和擔憂。
5. 在決定工作站所需的實體控制等級時，應考慮下列哪些因素？
A) 人體工學模型。
B) 易於使用。
C) 入侵防禦。
D) 對業務的價值。
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: D | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: D |
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