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Last Updated: Jun 05, 2026
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1. 首席審計執行官聘請了一位顧問來更新內部審計職能的方法。下列何者最能確保內部稽核職能遵循更新後的方法?
A) 準備回顧更新方法的錄製培訓
B) 請每位審計師簽署一份確認書,確認其將遵守更新的方法
C) 在內部稽核職能會議期間分享更新方法的一頁摘要
D) 將更新的方法放在易於存取的位置以供參考
2. 一家大型零售客戶提出以每台 7 美元的特價購買 10,000 台。製造商通常以每台 10 美元的價格出售。變動製造成本為每單位 5 美元,固定製造成本為
每單位 3 美元。為了使製造商接受該報價,下列哪項假設需要成立?
A) 製造商的生產設施目前正在滿載運轉
B) 接受此優惠的相關成本可以透過銷售其他產品來吸收
C) 製造商無需擴大生產設施的產能即可完成訂單
D) 固定和變動製造成本低於特價銷售價格
3. 一位新任命的董事會成員收到了一封似乎來自公司執行長的電子郵件。該電子郵件指出:
“早安。正如您所記得的,專案結束是我們的首要任務。請為我們的新太陽能合作夥伴組織及時支付所附發票。”董事會成員很快回覆了郵件,詢問費用應該記在哪個項目下。他這才發現寄件者的郵件網域和公司的不一樣。在所描述的情況下幾乎發生了下列哪些網路安全風險?
A) 社會工程風險。
B) 勒索軟體攻擊風險。
C) 間諜軟體和惡意軟體的風險。
D) 企業間諜活動的風險。
4. 下列哪一種情況顯示財務槓桿得到了有效利用?
A) 某組織的股本報酬率為 20%,資產報酬率為 15%。
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) 組織的利潤率為 30%,資產週轉率為 7%。
5. 一家金融機構經常收到客戶發送的各種電子郵件請求,要求將資金從帳戶中匯出。哪種驗證活動最能幫助機構避免成為網路釣魚的受害者?
A) 透過電子郵件回覆客戶以驗證寄件者和請求。
B) 檢視客戶記錄以驗證客戶是否已授權來自該電子郵件地址的電匯請求。
C) 檢查客戶的電匯活動以確定請求是否典型。
D) 透過記錄的電話號碼致電客戶以驗證請求。
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: A | Question # 4 Answer: A | Question # 5 Answer: D |
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