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

1. 下列哪一項描述了機械式組織結構？

A) 被指派的任務的定義往往是廣泛且籠統的。
B) 所需的知識類型往往廣泛且專業。
C) 溝通的主要方嚮往往是橫向的。
D) 對自我控制的依賴往往較低。

2. 製造商決定是否出售或進一步加工材料。下列哪一項成本與此決定相關？

A) 聯合成本、增量加工成本和變動製造費用。
B) 變動製造費用、增量收入和聯合成本
C) 增量加工成本、增量收入和變動製造費用。
D) 增量收入、聯合成本和增量處理成本。

3. 一家組織升級到新的會計軟體。 IT 軟體供應商在升級後應立即執行下列哪一項活動？

A) 市場分析以識別趨勢
B) 軟體測試與驗證
C) 管理和維護 IT 基礎架構的服務。
D) 備份與還原。

4. 對於一個組織來說，為了在其所有市場上進行獨特的廣告活動來銷售相同的產品，什麼樣的策略是最有效的？

A) 匯出策略。
B) 全球化策略。
C) 多國本土戰略。
D) 跨國策略。

5. 快速擴張的零售組織繼續受到原來的小型管理團隊的嚴格控制。在這個垂直集中的組織中，下列哪一項是潛在風險？

A) 業務活動重複
B) 不同業務部門之間缺乏協調
C) 次優決策
D) 營運決策與組織目標不一致

Solutions: