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IIA Business Knowledge for Internal Auditing (IIA-CIA-Part3中文版) Sample Questions:

1. 一個跨國組織允許其員工透過個人智慧型裝置存取工作電子郵件。但是，使用者必須同意安裝行動裝置管理 (MDM) 軟體，該軟體將在發生盜竊或其他事件時遠端清除資料。組織應確保下列哪一項來換取員工的同意？

A) 員工線上活動的監控是以秘密方式進行的，以避免打擾他們。
B) 系統管理員無法存取和刪除裝置上的個人資料。
C) 員工的同意包括可能侵犯其隱私的行為的適當豁免。
D) 那些不同意使用 MDM 軟體的員工不能擁有電子郵件帳號。

2. 一個組織決定外包其人力資源職能。作為流程遷移的一部分，該組織正在實施對敏感員工資料的控制。
該領域最適合的指令控制是什麼？

A) 需要服務提供者提供服務組織控制 (SOC) 報告
B) 從服務提供者處理敏感資料的每位員工取得保密協議。
C) 在將員工資料傳輸到服務提供者之前對其進行加密
D) 在與服務提供者的合約中包含資料保護條款。

3. 根據馬斯洛的需求層次理論，下列何者最能描述經理向下屬專門分配任務以支持其職涯發展和未來進步的策略？

A) 受到同事的尊敬。
B) 組織中的一系列歸屬感
C) 工作保障
D) 自我實現

4. 內部稽核部門已開始其年度跟進活動。一位內部稽核師被指派去核實該業務部門是否已落實三個月前完成的審計業務中提出的建議。該審計師先前並未參與該審計業務。這位審計師首先該做什麼？

A) 對業務部門進行訪問
B) 與業務部門的高階管理層進行訪談
C) 向業務部門請求有關已採取的糾正措施的信息
D) 審查先前的審計結果和管理階層的回應

5. 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) 這將解決網路安全考量和擔憂。
B) 這將支持審計權條款的執行。
C) 這將強制執行穩健的風險評估實踐
D) 這將增強第三方應用資料分析的能力

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