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

1. 某組織辦公用品庫存帳戶第一年末餘額為 9,000 美元。第二年，該組織記錄了一筆購買辦公用品的費用。第二年末，實體盤點顯示該組織庫存有價值 11,500 美元的辦公用品。根據這些訊息，第二年末的調整分錄應該記錄什麼？

A) 借記現有辦公用品 11,500 美元
B) 借記現有辦公用品 2,500 美元
C) 借記現有辦公用品 42,500 美元
D) 借記現有辦公用品 20,500 美元

2. 當管理階層使用吸收成本法時，固定製造間接成本被分類為下列哪一種成本類型？

A) 間接期間成本
B) 間接產品成本。
C) 直接的產品成本。
D) 直接期間成本，

3. 組織的董事會特別關注將組織定位為行業領導者並擊敗競爭對手。下列哪一項策略最符合董事會的重點？

A) 增加新產品研發投資。
B) 將組織的製造轉移到另一個國家。
C) 增加策略事業部門的多樣性。
D) 剝離產品線預期獲利能力為負。

4. 下列哪一項衡量公司在特定期間內的營運成功程度？

A) 流動比率。
B) 當前比率。
C) 償付能力比率。
D) 盈利率。

5. 下列哪項安全功能涉及使用硬體和軟體來過濾或阻止特定資訊在內部網路和外部網路之間移動？

A) 授權
B) 防火牆
C) 架構模型
D) 虛擬專用網絡

Solutions: