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

1. 某公司生產水桶，每桶成本如下：
直接勞動力=82
直接材料 = 5 美元
固定製造 = 83.50
變動製造 = 82.50
水桶通常售價 15 美元。然而，該公司收到了一份特殊訂單，訂購 50,000 個水桶，每個水桶 311 個。
假設有足夠的製造能力並且所有其他變數不變，那麼在決定是否以折扣價接受此特殊訂單時要考慮的相關單位成本是多少？

A) 9.50 美元
B) 11 美元
C) 13 美元
D) 10.50 美元

2. 根據11A指導；關於電子商務交易中所使用的網站，下列哪一項敘述是正確的？

A) 支付網關授權信用卡線上付款。
B) 資料庫伺服器以明文形式傳送持卡人資訊以進行授權。
C) HTTP 網站提供足夠的安全性來保護客戶的信用卡資訊。
D) 網路伺服器儲存提交付款的信用卡持卡人資訊。

3. 資料和系統備份的主要目的是什麼？

A) 設定事件發生後必須恢復系統和資料的時間點。
B) 事件發生後立即恢復所有資料和系統。
C) 設定事件發生後允許恢復系統和資料的最大允許停機時間。
D) 將資料和系統還原到事件發生後的前一個時間點

4. 一個快速擴張的零售組織繼續受到其原有的小型管理團隊的嚴格控制。下列哪一項是這種垂直集中式組織的潛在風險？

A) 業務活動重複
B) 營運決策與組織目標不一致
C) 不同業務部門之間缺乏協調
D) 次優決策

5. 下列哪些文件可以提供內部稽核師在完成工作後保存文件的時間長度的資訊？

A) 品質保證和改進計劃
B) 年度內部稽核計劃
C) 內部稽核政策
D) 內部稽核章程

Solutions: