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

1. 關於智慧型裝置遠端擦除的使用，下列哪一項是正確的？

A) 必要時可以恢復預設設定並鎖定加密資料。
B) 可以擦除透過雲端運算備份的數據
C) 如果需要，它可以刪除備份到桌面的資料以提供完整的保護。
D) 它可以擦除和重新格式化安全數位 (SD) 卡。

2. 下列哪一項可以歸類為債權投資？

A) 購買政府公債。
B) 投資組合的內容，
C) 對公司股本的投資
D) 收購公司的普通股

3. 醫院將使用下列哪種類型的數據分析來確定哪些患者可能需要再次入院接受額外治療？

A) 規範分析
B) 描述性分析
C) 診斷分析
D) 預測分析

4. 下列哪一項關於本量利分析的論述是正確的？

A) 損益平衡是指銷售的單位數量足以彌補變動成本
B) 當貢獻毛利覆蓋固定成本時，達到損益平衡
C) 收支平衡後，營業淨收入將增加固定成本減去每單位銷售變動成本後的餘額
D) 貢獻毛利是銷售收入扣除固定費用後的餘額

5. 下列哪一項將實體存取控制與邏輯存取控制區分開來？

A) 實體存取控制保護有形 IT 資源，而邏輯存取控制保護 IT 系統內部的軟體和資料。
B) 實體存取控制包括輸入處理和輸出控制，而邏輯存取控制包括鎖門和保全。
C) 實體存取控制包括防火牆、使用者 ID 和密碼，而邏輯存取控制包括鎖和保全。
D) 實體存取控制保護 IT 系統內部的軟體和數據，而邏輯存取控制則保護有形的 IT 資源。

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