最新的Certified Internal認證 IIA-CIA-Part3考試題庫

問題1

An organization is considering integration of governance, risk., and compliance (GRC) activities into a centralized technology-based resource. In implementing this GRC resource, which of the following is a key enterprise governance concern that should be fulfilled by the final product?

A. The board should be fully satisfied that there is an effective system of governance in place through accurate, quality information provided.

B. Data analytics can be utilized for trending of the data to ensure that patterns and ongoing monitoring occurs throughout the organization.

C. Key compliance and risk metrics can be tracked and compared throughout the enterprise, aiding in identifying problem departments.

D. Compliance, audit, and risk management can find and seek efficiencies between their functions through integrated information reporting.

正確答案: A

說明：（僅 VCESoft 成員可見）

問題2

Which of the following is the best example of IT governance controls?

A. Personnel policies that define and enforce conditions for staff in sensitive IT areas.

B. Standards that support IT policies by more specifically defining required actions

C. Controls that focus on data structures and the minimum level of documentation required

D. Controls that focus on segregation of duties, financial, and change management,

正確答案: D

說明：（僅 VCESoft 成員可見）

問題3

For employees, the primary value of implementing job enrichment is which of the following?

A. Increased knowledge through the performance of additional tasks

B. An increased opportunity to manage better the work done by their subordinates

C. Support for personal growth and a meaningful work experience

D. Validation of the achievement of their goals anti objectives

正確答案: C

說明：（僅 VCESoft 成員可見）

問題4

Which of the following networks is suitable for an organization that has operations In multiple cities and countries?

A. Wide area network.

B. Local area network

C. Storage area network.

D. Metropolitan area network.

正確答案: A

說明：（僅 VCESoft 成員可見）

問題5

Which of the following is most influenced by a retained earnings policy?

A. Net income.

B. Gross margin.

C. Cash.

D. Dividends.

正確答案: D

說明：（僅 VCESoft 成員可見）

問題6

An internal audit uncovered high-risk issues that needed to be addressed by the organization. During the exit conference, the audit team discussed the high-risk issues with the manager responsible for addressing them.
How should the chief audit executive respond if the manager agrees to correct the issues identified during the audit?

A. Include an assignment in the annual internal audit plan to perform a follow-up audit

B. Discuss the audit observation with senior management

C. Include in the report that management has agreed to address the issue and set a date for follow-up

D. Solicit input from management and create the action plan

正確答案: C

說明：（僅 VCESoft 成員可見）

問題7

Which of the following data analytics techniques is used to identify patterns among groups of data elements?

A. Stratification of numeric values.

B. Joining different data sources.

C. Classification.

D. Duplicate testing.

正確答案: C

說明：（僅 VCESoft 成員可見）

問題8

Which of the following is a necessary action for an internal audit function if senior management chooses not to take action to remediate the finding and accepts the risk?

A. The chief audit executive (CAE) must discuss this disagreement with senior management and communicate this information to external stakeholders

B. The CAE must establish a follow-up process to monitor the acceptable risk level as part of the engagement

C. The CAE must make a judgment regarding the prudence of that decision and report to the board if needed

D. The CAE must include this disagreement in the final audit report and conclude the engagement

正確答案: C

說明：（僅 VCESoft 成員可見）

問題9

Which of the following functions of access control systems involves keeping logs of a user ' s activity in a system?

A. Authorization.

B. Accountability.

C. Identification.

D. Authentication.

正確答案: B

說明：（僅 VCESoft 成員可見）

問題10

Which of the following budgets must be prepared first?

A. Production budget.

B. Sales budget.

C. Cash budget.

D. Selling and administrative expenses budget.

正確答案: B

說明：（僅 VCESoft 成員可見）

問題11

Which of the following physical access controls is most likely to be based on the " something you have " concept?

A. A fingerprint scanner.

B. A card-key scanner.

C. A retina characteristics reader.

D. A PIN code reader.

正確答案: B

說明：（僅 VCESoft 成員可見）

問題12

Which of the following networks is best for an organization to use when employees are granted access rights to authenticate themselves to the IT resources from outside the organization?

A. Wide area network.

B. Local area network.

C. Virtual private network.

D. Metropolitan area network.

正確答案: C

說明：（僅 VCESoft 成員可見）

問題13

Which of the following is true regarding bonds?

A. Debenture bonds are rarely used by organizations with good credit ratings.

B. Using bonds involves paying interest on a periodic basis and repaying the principal at the due date.

C. Bondholders do not have voting rights but obtain corporate control via interest pay-outs.

D. Debenture bonds have specific assets pledged by the organization as collateral for the bonds.

正確答案: B

說明：（僅 VCESoft 成員可見）

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