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

1. 關於目標管理方法，下列哪一項敘述是正確的？

A) 目標管理對於快速變化的組織最有幫助。
B) 目標管理有助於組織維持員工積極性。
C) 目標管理有助於組織明確地區分策略目標和營運目標。
D) 目標管理對於具有嚴格定義的任務的機械組織最有幫助。

2. 董事會希望對高階管理層實施與組織的長期健康發展特別相關的激勵計劃。下列哪一種補償方法最能達成目標？

A) 佣金。
B) 收益分享獎金。
C) 津貼
D) 股票選擇權

3. 關於變革管理，下列哪一項敘述是正確的？

A) 為了保護生產環境，必須以可重複、定義和可預測的方式管理變更
B) 僅軟體程式需要更改
C) 程式變更通常在生產環境中開發和測試。
D) 與提議的變更相關的風險程度決定變更請求是否需要授權

4. 組織及其貿易夥伴依賴數位業務文件的電腦到電腦交換。下列哪一項最能描述這種情況？

A) 使用中央處理器
B) 資料庫管理系統的使用
C) 使用區域網
D) 電子資料交換的使用

5. 下列哪一種資本成本方法確定了從每年產生的流入中收回資本投資成本所需的時間段？

A) 內部報酬率法。
B) 淨現值法。
C) 年報酬率技術。
D) 現金回收技術

Solutions: