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質問 1：
When management uses the absorption costing approach, fixed manufacturing overhead costs are classified as which of the following types of costs?
A. Direct product costs
B. Direct period costs
C. Indirect product costs
D. Indirect period costs.
正解：A
質問 2：
Which of the following is the primary benefit of including end users in the system development process?
A. Greater accuracy of the testing phase.
B. Reduced need for unexpected software changes.
C. Improved integrity of programs and processing.
D. Enhanced ongoing maintenance of the system.
正解：A
質問 3：
Which of the following statements is correct regarding corporate compensation systems and related bonuses?
1) A bonus system should be considered part of the control environment of an organization and should be considered in formulating a report on internal control.
2) Compensation systems are not part of an organization's control system and should not be reported as such.
3) An audit of an organization's compensation system should be performed independently of an audit of the control system over other functions that impact corporate bonuses.
A. 2 only
B. 1 only
C. 2 and 3 only
D. 3 only
正解：B
質問 4：
Which of the following is most important for an internal auditor to check with regard to the database version?
A. Verify whether the database software version has been recently upgraded
B. Verify whether access to database version information is appropriately restricted
C. Verify whether the database software version is supported by the vendor.
D. Verify whether the organization uses the most recent database software version
正解：B
質問 5：
New data privacy laws require an organization to use collected customer information for me sole purpose of meeting the organization's business requirements. Which of the following best addresses the risk of the organization not complying with this objective?
A. Encrypt the customer information retained by the organization
B. Provide training on social engineering attacks
C. Allocate access profiles for each end user of the information
D. Establish policies that discipline those who misuse customer information
正解：A
質問 6：
A remote location contains a data center with hardware available to support critical production systems as required in the recovery plan IT personnel periodically test and update systems at the data center. This is an example of which of the following recovery solutions?
A. Warm recovery plan
B. Critical recovery plan
C. Tested recovery plan
D. Cold recovery plan
正解：A
質問 7：
Which of the following statements is true regarding the roles and responsibilities associated with a corporate social responsibility (CSR) program?
A. The internal audit activity is responsible for ensuring that CSR principles are integrated into the organization's policies and procedures.
B. Management has overall responsibility for the effectiveness of governance, risk management, and internal control processes associated with the CSR program.
C. The board has overall responsibility for the internal control processes associated with the CSR program.
D. Every employee has a responsibility for ensuring the success of the organization's CSR objectives.
正解：D
When management uses the absorption costing approach, fixed manufacturing overhead costs are classified as which of the following types of costs?
A. Direct product costs
B. Direct period costs
C. Indirect product costs
D. Indirect period costs.
正解：A
質問 2：
Which of the following is the primary benefit of including end users in the system development process?
A. Greater accuracy of the testing phase.
B. Reduced need for unexpected software changes.
C. Improved integrity of programs and processing.
D. Enhanced ongoing maintenance of the system.
正解：A
質問 3：
Which of the following statements is correct regarding corporate compensation systems and related bonuses?
1) A bonus system should be considered part of the control environment of an organization and should be considered in formulating a report on internal control.
2) Compensation systems are not part of an organization's control system and should not be reported as such.
3) An audit of an organization's compensation system should be performed independently of an audit of the control system over other functions that impact corporate bonuses.
A. 2 only
B. 1 only
C. 2 and 3 only
D. 3 only
正解：B
質問 4：
Which of the following is most important for an internal auditor to check with regard to the database version?
A. Verify whether the database software version has been recently upgraded
B. Verify whether access to database version information is appropriately restricted
C. Verify whether the database software version is supported by the vendor.
D. Verify whether the organization uses the most recent database software version
正解：B
質問 5：
New data privacy laws require an organization to use collected customer information for me sole purpose of meeting the organization's business requirements. Which of the following best addresses the risk of the organization not complying with this objective?
A. Encrypt the customer information retained by the organization
B. Provide training on social engineering attacks
C. Allocate access profiles for each end user of the information
D. Establish policies that discipline those who misuse customer information
正解：A
質問 6：
A remote location contains a data center with hardware available to support critical production systems as required in the recovery plan IT personnel periodically test and update systems at the data center. This is an example of which of the following recovery solutions?
A. Warm recovery plan
B. Critical recovery plan
C. Tested recovery plan
D. Cold recovery plan
正解：A
質問 7：
Which of the following statements is true regarding the roles and responsibilities associated with a corporate social responsibility (CSR) program?
A. The internal audit activity is responsible for ensuring that CSR principles are integrated into the organization's policies and procedures.
B. Management has overall responsibility for the effectiveness of governance, risk management, and internal control processes associated with the CSR program.
C. The board has overall responsibility for the internal control processes associated with the CSR program.
D. Every employee has a responsibility for ensuring the success of the organization's CSR objectives.
正解：D
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