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

1. 根據 IIA 的 IT 指南，下列哪一項最能描述存在數據備份計劃以確保可以在未來某個時間恢復關鍵數據，但尚未定義恢復和恢復流程的情況？

A) 溫暖的復原計劃
B) 缺乏復原計劃
C) 冷恢復計劃
D) 熱恢復計劃

2. 下列哪一項最能描述折舊？

A) 這是衡量資產因過時而價值下降的過程
B) 是在期間之間分配資產成本的過程。
C) 這是一個累積足夠資金來置換資產的過程。
D) 這是一個資產評估的過程。

3. 分權與下級決策的程度、重要性和範圍之間有什麼關係？

A) 反比關係。
B) 互斥關係。
C) 內在關係。
D) 直接關係。

4. 下列哪一種實體存取控制最有可能基於「您擁有的東西」概念？

A) 指紋掃描器。
B) 卡鑰匙掃描器。
C) PIN 碼讀取器。
D) 視網膜特徵讀取器。

5. 下列哪一種類型的帳戶必須在期末關閉？

A) 資產負債表科目。
B) 永久帳戶。
C) 真實帳戶。
D) 損益表科目。

Solutions: