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IIA Business Knowledge for Internal Auditing (IIA-CIA-Part3中文版) Sample Questions:
1. 根據 IIA 對 IT 的指導,下列哪一項最能描述存在資料備份計畫以確保關鍵資料可以在未來的某個時間點恢復,但尚未定義恢復和還原流程的情況?
A) 熱恢復計劃
B) 缺乏復原計劃
C) 冷計劃
D) 暖恢復計劃
2. 根據以下訊息,哪個組織償還短期債務的能力最弱?
組織 A:流動資產 1,200,000 美元;流動負債為 400,000 美元 組織 B:流動資產為 1,000,000 美元;流動負債為 1,000,000 美元 組織 C:流動資產為 900,000 美元;流動負債為 300,000 美元 組織 D:流動資產為 1,000,000 美元;流動負債為 250,000 美元
A) 組織 C
B) 組織 D
C) 組織 B
D) 組織 A
3. 如果一個組織的營運資金高於產業平均水平,下列哪一項最有可能是正確的?
A) 組織能夠有效地利用資產來產生收入。
B) 組織的收集策略無效。
C) 短期債務的結算可能會變得困難。
D) 現金可能會堆積在不產生財務價值的項目上。
4. 下列哪一項財務報表最能揭露公司在特定期間的資金使用?
A) 資產負債表。
B) 所有者權益表。
C) 損益表。
D) 現金流量表。
5. 下列哪一項是智慧型裝置安全控制的範例,旨在防止未經授權的使用者存取裝置的資料或應用程式?
A) 反惡意軟體
B) 間諜軟體
C) 生根
D) 身份驗證
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: C | Question # 3 Answer: D | Question # 4 Answer: D | Question # 5 Answer: D |



