Get real IIA-CIA-Part3-CN exam questions for better preparation
Real IIA IIA-CIA-Part3-CN practice exam questions for easy pass!
Updated: Sep 05, 2025
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IIA Business Knowledge for Internal Auditing (IIA-CIA-Part3中文版) Sample Questions:
1. 一位新任首席審計執行長 (CAE) 正在審查目前的報告實務。 CAE 注意到，離任會議往往缺乏成效。當內部稽核師提交觀察結果摘要時，專案客戶不斷抱怨他們不明白這些觀察結果的出處。下列哪一項可以改善這種情況？
A) 將退出會議的目的設定為僅用於陳述意見，並要求所有分歧均以書面形式提交
B) 在退出會議上與客戶一起閱讀整個內部審計報告草案，以消除任何爭議
C) 停止退出會議，因為事實證明這些會議是無效且沒有成效的
D) 在退出會議之前發送觀察總結，並要求參與客戶提前審閱
2. 下列哪些資料隱私問題可以具體歸因於區塊鏈技術？
A) 資料隱私法規對區塊鏈交易中私人資料的使用進行了過度監管
B) 網路犯罪分子主要利用區塊鏈技術來竊取私人數據
C) 由於區塊鏈交易容易被竄改，因此私人資料外洩的風險很高
D) 區塊鏈技術的不變性使得私人資料抹除成為一項挑戰
3. 關於專案管理，以下關於專案崩潰的敘述哪一項是正確的？
A) 這是一種最佳化技術，活動是並行執行的，而不是依序執行的。
B) 它涉及對專案要求和/或範圍的重新評估。
C) 它會導致風險增加，並且經常導致返工。
D) 這是一種壓縮技術，其中將資源新增到專案中。
4. 內部稽核員發現一名資料庫管理員具有不相容的雙重角色。下列哪一項職責不應由已確定的管理員履行？
A) 維護資料庫並提供其安全性，
B) 設計資料庫並提供其安全性
C) 準備輸入資料並維護資料庫。
D) 設計和維護資料庫。
5. 內部稽核師將組織的財務報表視為財務保證業務的一部分。審計員表示該組織的電力和折舊費用佔收入的百分比分別為 10% 和 7%。內部稽核師在此計算中使用了下列哪一種技術？
A) 趨勢分析
B) 垂直分析
C) 比率分析
D) 橫向分析
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: D | Question # 3 Answer: D | Question # 4 Answer: B | Question # 5 Answer: B |
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