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

1. 下列哪一項是比營運資金更可靠的流動性指標？

A) 庫存週轉率。
B) 流動比率。
C) 酸測試（快速）比率
D) 平均收集週期

2. 下列哪一項是服務台執行的典型活動？

A) 故障排除
B) 為使用者、角色或設定檔指派授權
C) 監控網絡
D) 備份數據

3. 透過加密可以最好地解決下列哪些風險？

A) 資訊完整性風險
B) 隱私風險
C) 軟體風險
D) 存取風險

4. 下列哪一種情況顯示財務槓桿得到了有效利用？

A) 組織的利潤率為 30%，資產週轉率為 7%。
B) 組織的流動比率為 2，庫存週轉率為 12。
C) 組織的負債與總資產比率為 0.2，利息覆蓋率為 10。
D) 某組織的股本報酬率為 20%，資產報酬率為 15%。

5. 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) 焦點
C) 垂直整合。
D) 不相關的多角化。

Solutions: