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IIA Business Knowledge for Internal Auditing (IIA-CIA-Part3中文版) Sample Questions:
1. 一家小型連鎖雜貨店犯了一個報告錯誤,低估了期末庫存。這會對下一年的損益表產生什麼影響?
A) 淨利潤將為負數。
B) 淨利不會受到影響。
C) 淨利潤會被低估。
D) 淨利會被誇大。
2. 製造商決定是否出售或進一步加工材料。下列哪一項成本與此決定相關?
A) 聯合成本、增量加工成本和變動製造費用。
B) 增量加工成本、增量收入和變動製造費用。
C) 增量收入、聯合成本和增量處理成本。
D) 變動製造費用、增量收入和聯合成本
3. 下列哪一項是旨在防止安全漏洞的實體控制的範例?
A) 限制系統程式設計師對資料庫設施的訪問
B) 阻止技術人員進入網路機房。
C) 透過公共網際網路傳輸的資料使用加密
D) 防止資料庫管理員啟動程式更改
4. 根據 IIA 指導,當第三方監督組織的網路和資料時,下列哪一項是管理風險的最佳第一步?
A) 建立一個常設網路安全委員會,以識別和管理與資料安全相關的風險
B) 為供應商創建全面的報告系統,以證明他們在網路營運中持續盡職盡責
C) 套用管理權限以確保存取權限控制適當
D) 起草一份強而有力的合同,要求定期提供供應商控制報告和審計權條款
5. 下列哪項安全控制措施將為客戶存取這些資訊提供最高效和最有效的身份驗證線上購物帳戶提供最有效的身份驗證?
A) 安全性問題功能。
B) 語音辨識功能。
C) 兩級登入功能
D) 12 位元密碼功能。
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: B | Question # 3 Answer: B | Question # 4 Answer: D | Question # 5 Answer: C |
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