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

1. 根據 UA 的 IT 指南，專案經理最有可能在專案生命週期的下列哪個階段解決協調專案資源的需求？

A) 監控。
B) 規劃。
C) 啟動。
D) 執行。

2. 一家製造組織的研究和開發部門負責人認為，他的團隊在某些領域缺乏專業知識，因此他決定聘請更有經驗的研究人員來協助開發新產品。該決定可能會導致下列哪些差異？
1、良好的勞動效率差異。
2. 不利的勞動比率差異。
3.不利的勞動效率差異。
4. 有利的勞動價格差異。

A) 2 和 3
B) 1 和 2
C) 1 和 4
D) 3 和 A

3. 根據 IIA 指南，下列關於分析程序的敘述哪一項是正確的？

A) 分析程序可用於識別意外差異，但不能用於識別不存在差異
B) 資料關係不能包括營運資料和統計資料之間的比較
C) 假設資料關係存在，並且在不存在已知衝突條件的情況下繼續存在。
D) 分析程序主要旨在確保所檢查資訊的準確性。

4. 管理層正在思考以下問題：
“我們的組織如何競爭？”
這個問題涉及以下哪個層級的戰略？

A) 業務級策略，
B) 公司級策略。
C) 部門Hevet 策略
D) 功能級策略

5. 下列哪一項是管理會計的顯著特徵，但不適用於財務會計？

A) 管理會計涉及基於預定標準的決策。
B) 管理會計使用複式記帳和成本資料。
C) 管理會計使用公認的會計原則。
D) 管理會計涉及基於可量化經濟事件的決策。

Solutions: