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

1. 透過加密可以最好地解決下列哪些風險？

A) 軟體風險
B) 存取風險
C) 隱私風險
D) 資訊完整性風險

2. 內部稽核員發現一名資料庫管理員具有不相容的雙重角色。下列哪一項職責不應由已確定的管理員履行？

A) 設計和維護資料庫。
B) 準備輸入資料並維護資料庫。
C) 設計資料庫並提供其安全性
D) 維護資料庫並提供其安全性，

3. 投資者組織在購買另一個組織 40% 的股票時可能會使用下列哪一種會計方法？

A) 公允價值法。
B) 合併方法。
C) 成本法。
D) 權益法。

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. 下列哪一種資本預算技術考慮了貨幣的調整價值？

A) 現金回報
B) 增量分析。
C) 折現現金流。
D) 年報酬率。

Solutions: