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

1. 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) 現金可能會堆積在不產生財務價值的項目上。
C) 組織的收集策略無效。
D) 短期債務的結算可能會變得困難。

2. 關於合夥企業的基本會計處理，下列哪一項敘述是正確的？

A) 分享淨收入或淨親吻的基礎必須固定。
B) 各合作夥伴的初始投資應以帳面價值記錄。
C) 合作夥伴的資本僅因淨收入或淨虧損而變動。
D) 所有權比率決定了劃分淨利潤和淨投入的基礎。

3. 一家製造業企業的研發部門負責人認為他的團隊在某些領域缺乏專業知識，並決定聘請更有經驗的研究人員來協助開發新產品。該決定可能會導致下列哪些變化？
勞動效率差異有利
勞動率差異不利
勞動效率差異
有利的勞動率差異

A) 1 和 4。
B) 2 和 3。
C) 1 和 2。
D) 3 和 4。

4. 下列哪一種風險會涉及個人攻擊石油公司的 IT 系統，作為團結反對當地鑽探的標誌？

A) 駭客攻擊
B) 網路釣魚
C) 篡改
D) 盜版

5. 組織的IT系統只能透過組織的虛擬私人網路存取。然而，組織的電子郵件、視訊會議和文件共享工具是基於雲端的，可以透過任何裝置使用多因素身份驗證進行存取。組織應該承認下列哪些風險？

A) 遠端存取控制在雲端解決方案中通常無效的風險
B) 虛擬私人網路不安全的風險
C) 內部資料可能透過未經批准的應用程式洩露的風險
D) 員工可能在工作時間以外閱讀組織電子郵件的風險

Solutions: