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IIA Business Knowledge for Internal Auditing (IIA-CIA-Part3中文版) Sample Questions:

1. 下列哪一種方式是記錄每位合夥人對合夥企業的初始投資的最合適的方式？

A) 以帳面價值。
B) 依原始成本。
C) 依照合作夥伴約定的值。
D) 以公允價值

2. 一位新任首席審計執行長 (CAE) 正在審查一些拖延已久的審計建議，這些建議已多次匯報給高階管理層，但尚未落實。他不確定哪些問題該回報董事會。在這種情況下，下列哪一項是最佳指導？

A) CAE 的個人判斷
B) 組織的內部稽核章程
C) 組織的風險接受政策
D) 該組織的行為準則

3. 下列何者最能描述網路安全的主要目標？

A) 確保協定和授權例程的應用安全。
B) 保護 IT 一般和應用程式控制的有效性能。
C) 防止未經授權存取資訊資產。
D) 規範使用者在網路和雲端環境中的行為。

4. 某組織的庫存週轉率下降，但毛利率卻上升。下列哪一種說法最能解釋這種情況？

A) 組織的庫存被誇大了。
B) 組織採用了即時庫存。
C) 組織正遭遇庫存失竊。
D) 該組織的營運費用正在增加。

5. 在決定工作站所需的實體控制等級時，應考慮下列哪些因素？

A) 入侵防禦。
B) 對業務的價值。
C) 易於使用。
D) 人體工學模型。

Solutions: