IIA-CIA-Part3-3P試験無料問題集（487題）「IIA CIA Exam Part Three: Business Knowledge for Internal Auditing 認定」

出題：1

Which of the following should be included m a company's year-end inventory valuation?

A. Company goods tor sale on consignment at a consignment shop

B. Goods purchased by the company free on board destination mat have not yet been received

C. Company goods that were sold during the year free on board shipping point that have been shipped but not yet received by the customer

D. Goods on consignment, which the company is trying to sell for its customers

正解：C 解答を投票する

出題：2

Which of the following authentication controls combines what a user knows with the unique characteristics of the user respectively?

A. Fingerprint and voice recognition

B. Voice recognition and token.

C. Password and fingerprint.

D. Password and token

正解：C 解答を投票する

出題：3

Which of the following is true regarding an organization's relationship with external stakeholders?

A. Legal representation should be consulted before releasing internal audit information to other assurance

B. Specific guidance must be followed when interacting with nongovernmental organizations.

C. Disclosure laws tend to be consistent from one jurisdiction to another.

D. There are several internationally recognized standards for dealing with financial donors.

正解：A 解答を投票する

出題：4

An organization produces two products, X and Y.
The materials used for the production of both products are limited to 500 kilograms (kg) per month.
All other resources are unlimited and their costs are fixed. Individual product details are as follows:
Product X
Product Y
Selling price per unit
$10
$13
Materials per unit (at $1/kg)
2 kg
6 kg
Monthly demand
100 units
120 units
In order to maximize profit, how much of product Y should the organization produce each month?

A. 60 units.

B. 100 units.

C. 50 units.

D. 120 units.

正解：C 解答を投票する

出題：5

Which of the following statements about matrix organizations is false?

A. In a matrix organization, staff under dual command is more likely to suffer stress at work.

B. Matrix organizations offer the advantage of greater flexibility.

C. Matrix organizations minimize costs and simplify communication.

D. In a matrix organization, conflict between functional and product managers may arise.

正解：C 解答を投票する

出題：6

Which of the following best describes a transformational leader, as opposed to a transactional leader?

A. The leader intervenes to communicate high expectations.

B. The leader intervenes only when performance standards are not met.

C. The leader searches for deviations from the rules and standards and intervenes when deviations exist.

D. The leader does not intervene to promote problem-solving.

正解：C 解答を投票する

出題：7

According to IIA guidance, which of the following statements is true regarding analytical procedures?

A. Analytical procedures can be used to identify unexpected differences but cannot be used to identify the absence of differences

B. Data relationships cannot include comparisons between operational and statistical data

C. Analytical procedures are intended primarily to ensure the accuracy of the information being examined.

D. Data relationships are assumed to exist and to continue where no known conflicting conditions exist.

正解：D 解答を投票する

出題：8

Which of the following can be classified as debt investments?

A. Contents of an investment portfolio.

B. Acquisition of government bonds.

C. Acquisition of common of a stock corporation.

D. Investments in the capital stock of a corporation.

正解：B 解答を投票する

出題：9

Multinational organizations generally spend more time and effort to identify and evaluate:

A. Internal strengths and weaknesses.

B. Internal risk factors.

C. Break-even points.

D. External trends and events.

正解：D 解答を投票する

出題：10

Which of the following statements regarding program change management is not correct?

A. The degree of risk associated with a proposed change determines if the change request requires authorization.

B. In order to protect the production environment, changes must be managed in a repeatable, defined, and predictable manner.

C. The goal of the change management process is to sustain and improve organizational operations.

D. All changes should be tested in a non-production environment before migrating to the production environment.

正解：A 解答を投票する

出題：11

As it relates to the data analytics process, which of the following best describes the purpose of an internal auditor who cleaned and normalized data?

A. The auditor ensured data fields were consistent and that data could be used for a specific purpose.

B. The auditor organized data to minimize useless information.

C. The auditor made data usable for a specific purpose by ensuring that anomalies were identified and corrected.

D. The auditor eliminated duplicate information.

正解：C 解答を投票する

出題：12

The internal audit activity completed an initial risk analysis of the organization's data storage center and found several areas of concern. Which of the following is the most appropriate next step?

A. Risk identification.

B. Risk assessment.

C. Identification of context.

D. Risk response.

正解：B 解答を投票する

出題：13

Which of the following statements is true regarding partnership liquidation?

A. Operations can continue after the liquidation if all partners agree

B. When a partnership is liquidated, each partner pays creditors from cash received

C. Partnership liquidation occurs when there is capital deficiency Stable

D. Partnership liquidation ends both the legal and economic life of an entity

正解：D 解答を投票する

出題：14

Which of the following IT disaster recovery plans includes a remote site designated for recovery with available space for basic services, such as internet and telecommunications, but does not have servers or infrastructure equipment?

A. Cold site.

B. Warm site.

C. Hot site.

D. Frozen site.

正解：A 解答を投票する

IIA-CIA-Part3-3P試験無料問題集「IIA CIA Exam Part Three: Business Knowledge for Internal Auditing 認定」