IIA-ACCA 無料問題集「IIA ACCA CIA Challenge」

（A）Provide independent assessment of IT security.

（B）Review disaster recovery test results.

（C）Encrypt data.

（D）Block unauthorized traffic.

（A）Lost sales, safety stock, and backorder.

（B）Lost sales, lost customers, and safety stock.

（C）Lost customers, safety stock, and backorder.

（D）Lost sales, lost customers, and backorder.

（A）1 and 4.

（B）1 and 3.

（C）2 and 3.

（D）2 and 4.

（A）The scope and cost of the QAIP. frequency of internal and external assessments, and conclusions of the assessor.

（B）The scope and frequency of internal and external assessments as well as the qualifications and independence of the assessor.

（C）The number and types of people involved in the assessment, costs, and duration of the QAIP

（D）The scope, findings, risks, recommendations, and agreed-upon improvement actions.

（A）Auditors cannot participate in an assurance engagement of a function for which they previously performed a consulting engagement.

（B）The internal audit activity has to ensure team members' objectivity is not impaired.

（C）The internal audit activity must ensure management actions have been implemented effectively or risk accepted.

（D）The scope and objective of the engagement is agreed upon based on the engagement client's needs.

（A）Integrate CSR activities into the organization's decision-making process.

（B）Align CSR program objectives with the organization's strategic plan.

（C）Determine whether the organization has an appropriate policy governing its CSR activities.

（D）Determine the optimal amount of resources for the organization to invest in CSR.

（A）Innovative responsibility.

（B）Discretionary responsibility.

（C）Ethical responsibility.

（D）The bottom of the pyramid responsibility.

（A）The external assessment results are communicated upon completion to senior management and the board, but action plans for recommended improvements do not have to be reported.

（B）The results of self-assessments with independent external validation are shared with the board upon completion, and monitoring of recommended improvements must be reported monthly.

（C）The requirements for reporting quality assessment results are the same for external assessments and self-assessments with independent external validation.

（D）The external assessment results are reported upon completion in confidence directly to the board, and senior management is advised only of the recommendations and improvement action plans.

（A）To ensure the validity, accuracy, and completeness of outputs from business applications.

（B）To prevent or detect errors in data processed using business applications.

（C）To ensure that business applications are protected from unauthorized logical access.

（D）To ensure that data input into business applications is valid, complete, and accurate.

（A）Use an established distribution relationship.

（B）Invest in commodity or commodity-like product businesses.

（C）Enter into a slow-growing market.

（D）Offer a standard product that is targeted in the recognized market.

（A）Control costs.

（B）Invest in marketing.

（C）Shift toward mass production.

（D）Invest in research and development.