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

1. 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。

2. 下列哪一項實體存取控制通常同時起到預防性和偵測性控制的作用？

A) 門鎖著。
B) 監視攝影機。
C) 登入 ID 和密碼。
D) 防火牆。

3. 一家零售組織錯誤地將 10,000 美元的庫存計入年底的實際盤點中。對組織的財務報表有何影響？

A) 銷售成本被高估，淨利被低估。
B) 銷售成本被低估，而不是收入被高估。
C) 銷售成本和淨利被低估。
D) 銷售成本和淨利被誇大。

4. 在生產巧克力的組織中，領導團隊決定該組織將為其牛奶巧克力開設牛奶生產設施。該組織選擇了下列哪些策略？

A) 差異化
B) 不相關的多角化。
C) 垂直整合。
D) 焦點

5. 在伺服器因自然災害受損後，網路服務供應商最有可能使用下列哪個網站來恢復營運？

A) 現場。
B) 溫暖站點
C) 熱門網站。
D) 冷站點。

Solutions: