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

1. 下列哪一項績效衡量因素阻礙了盈餘管理？

A) 將績效與非財務指標（例如客戶滿意度和員工培訓）連結起來
B) 將業績與股價連結起來。
C) 將績效與配額（例如生產的單位）連結起來。
D) 將績效與投資報酬率等獲利能力指標連結起來。

2. 在資料治理文化薄弱的組織中，下列哪項資料屬性最有可能受到損害？

A) 速度。
B) 多樣性。
C) 音量。
D) 真實性。

3. 在這一年的最後一天，與組織生產的一種關鍵產品相關的間接勞動力產生的總成本為 150,000 新元。該費用應如何在當年度的財務報表中報告？

A) 應在損益表中報告為銷售商品成本。
B) 應在損益表中以管理費用報告。
C) 應作為庫存的一部分在資產負債表上報告。
D) 應將其報告為期間成本，而不是管理帳戶上的產品成本

4. 下列哪一項關於被稱為折現回收期的資本預算程序的敘述是正確的？

A) 計算項目達到收支平衡所需的時間。
B) 它忽略了貨幣的時間價值。
C) 計算項目的整體價值。
D) 它從專案的零時間開始。

5. 下列哪一項措施最能保護組織免受自動攻擊（攻擊者試圖識別弱密碼或洩露的密碼以登入員工帳戶）？

A) 請所有使用者進行兩步驟驗證
B) 當員工不在辦公室時，要求使用虛擬私人網路 (VPN)。
C) 需要使用最新的防毒、安全性和事件管理工具。
D) 要求使用者每兩年更改一次密碼。

Solutions: