NO.63 Select the correct ethical principle that corresponds to each ethical dilemma described.

NO.64 THG is a quoted company that manufactures expensive clothes that are sold to upmarket department stores THG’s Board has commissioned a stress test to identify the impact of strategic risks The consultant who is conducting the test is currently investigating the impact that a 1 % increase in interest rates would have on THG.
Which TWO of the following are valid reasons for including an increase in interest rates in the stress test?

第 65 号 An internal auditor has just completed an investigation into human resource (HR) procedures in the Springtown branch of IUY The Springtown branch is too small to have its own full-time HR staff All HR work is undertaken by the Branch Manager, assisted by the Branch Administrator The internal auditor has discovered a number of problems with branch HR records. These are due to a misunderstanding of the regulations by the Branch Manager and the Branch Administrator, neither of whom has any specific HR training The Branch Manager has asked that the problems be omitted from the internal audit report because they were due to a lack of training and will be rectified immediately Which TWO of the following actions should the internal auditor take with regard to the audit report on the Springtown Branch?

NO.66 Which of the following are true of an effective risk management culture?

NO.67 The managers of a company are agents for the shareholders tasked with increasing shareholders’ wealth.
Which of the following will usually increase shareholders’ wealth?

NO.68 Which of the following statements are true of economic risk?

第 69 号 HJK is a publishing company that employs several hundred staff A member of the company’s IT Security Department contacted 30 members of HJK’s staff selected at random, and told each one that his or her computer appeared to be infected with a virus The staff members were asked to provide their login details and corporate passwords so that IT Security could remove the virus remotely A total of six members of staff provided this information.
Which TWO of the following statements are correct?

NO.70 ABC has recently appointed a Chief Information Officer who has announced that he wants to start a major clean up starting with all desktop and laptop equipment.
Which THREE of the following measures should be adopted to help enhance security’?

第 71 号 Select the most appropriate level of responsibility for managing each of the following risks.

第 72 号 一所大型公立大学正在考虑引入一个新的信息系统，以提高其存储和检索过去和现在学生的学业记录（包括学生注册和注销注册）的能力。
在对系统进行评估时，学院管理层最有可能将哪三项功能视为实施系统的基本前提？

第 73 号 Move the category of risk to the box beside the risk description it best matches.

第 74 号 XYZ is a large supermarket chain which has engaged in online shopping and home delivenes It has a 24/7 service which runs on a central server allowing its customers to input orders at any time XYZ runs a card loyalty scheme which is hosted on the central server All transactions, whether shop based or on-line, create an update on the central database on the central server Which THREE of the following types of Personally Identifiable Information (Pll) will XYZ have to hold for its customers?

第 75 号 B 公司使用平衡计分卡来监控各部门的业绩。
将某部门管理团队做出的下列决策分为商业上合理的决策和功能失调的决策。

NO.76 Return on capital employed (ROCE) can be a useful measure of divisional performance. For which of the following types of company is ROCE likely to be most appropriate?

第 77 号 IOP manufactures aircraft engines. The company is presently engaged in a scenario planning exercise to consider the implications of a possible ban on the use of fossil fuels by the year 2040.
Which TWO of the following would be realistic responses to the scenario?

第 78 号 内部审计部门应在审计结束时提交一份报告。该报告旨在提供有用信息，帮助公司向前发展。报告应始终包括任何改进建议。以下哪些说法是正确的，哪些是错误的？