IIA-CIA-Part3試験無料問題集（417題）「IIA Business Knowledge for Internal Auditing 認定」

出題：1

Which of the following is true of bond financing, compared to common stock, when alJ other variables are equal?

A. lower indebtedness

B. Lower shareholder control

C. Higher company earnings per share.

D. Higher overall company earnings

正解：C 解答を投票する

出題：2

Which of the following is required in effective IT change management?

A. Internal audit participates in the implementation of change management throughout the organisation.

B. Change management follows a consistent process and is done in a controlled environment.

C. The sole responsibility for change management is assigned to an experienced and competent IT team

D. All changes to systems must be approved by the highest level of authority within an organization.

正解：B 解答を投票する

出題：3

According to IIA guidance, which of the following is a broad collection of integrated policies, standards, and procedures used to guide the planning and execution of a project?

A. Project development

B. Project portfolio.

C. Project governance.

D. Project management methodologies

正解：C 解答を投票する

出題：4

An organization requires an average of 5S days to convert raw materials into finished products to sell. An average of 42 additional days is required to collect receivables. If the organization takes an average of 10 days to pay for the raw materials, how long is its total cash conversion cycle?

A. 26 days.

B. 110 days

C. 100 days.

D. 90 days,

正解：D 解答を投票する

出題：5

An internal audit activity is piloting a data analytics model, which aims to identify anomalies in payments to vendors and potential fraud indicators. Which of the following would be the most appropriate criteria for assessing the success of the piloted model?

A. The percentage of cases flagged by the model and confirmed as positives.

B. The development and maintenance costs associated with the model

C. The number of criminal investigations initiated based on the outcomes of the model

D. The feedback of auditors involved with developing the model.

正解：A 解答を投票する

出題：6

An IT auditor is evaluating IT controls of a newly purchased information system. The auditor discovers that logging is not configured al database and application levels. Operational management explains that they do not have enough personnel to manage the logs and they see no benefit in keeping logs. Which of the fallowing responses best explains risks associated with insufficient or absent logging practices?

A. The organization will be unable to determine why intrusions and cyber incidents took place.

B. The organization will not be able to trace and monitor the activities of database administers.

C. The organization will be unable to develop preventative actions based on analytics.

D. The organization will be unable to upgrade the system to newer versions.

正解：A 解答を投票する

出題：7

Which of the following is an established systems development methodology?

A. Projects in Controlled Environments (PRINCE2).

B. Information Technology Infrastructure Library (ITIL).

C. COBIT

D. Waterfall.

正解：D 解答を投票する

出題：8

With regard to project management, which of the following statements about project crashing Is true?

A. It involves a revaluation of project requirements and/or scope.

B. It is an optimization technique where activities are performed in parallel rather than sequentially.

C. It is a compression technique in which resources are added so the project.

D. It leads to an increase in risk and often results in rework.

正解：C 解答を投票する

出題：9

At an organization that uses a periodic inventory system, the accountant accidentally understated the organization s beginning inventory. How would the accountant's accident impact the income statement?

A. Cost of goods sold will be understated and there Wi-Fi be no impact on net income.

B. Cost of goods sold will be understated and net income will be overstated.

C. Cost of goods sold will be overstated and net income will be understated

D. There will be no impact on cost of goods sold and net income will be overstated

正解：C 解答を投票する

出題：10

Which of the following statements is true regarding cost-volume-profit analysis?

A. Breakeven is the amount of units sold to cover variable costs

B. Contribution margin is the amount remaining from sales revenue after fixed expenses have been deducted

C. Breakeven occurs when the contribution margin covers fixed costs

D. Following breakeven, net operating income will increase by the excess of fixed costs less the variable costs per unit sold

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：11

Which of the following is a security feature that involves the use of hardware and software to filter or prevent specific information from moving between the inside network and the outside network?

A. Firewall

B. Authorization

C. Virtual private network

D. Architecture model

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：12

Which of the following is a limitation of the remote wipe for a smart device?

A. Encrypted data cannot be locked to prevent further access

B. Mobile device management software is required for successful remote wipe

C. All data, cannot be completely removed from the device

D. Default settings cannot be restored on the device.

正解：B 解答を投票する

出題：13

Which of the following best describes a detective control designed to protect an organization from cyberthreats and attacks?

A. Firewall and other network perimeter protection tools.

B. Monitoring for vulnerabilities based on industry intelligence.

C. A list of trustworthy, good traffic and a list of unauthorized, blocked traffic.

D. Comprehensive service level agreements with vendors.

正解：B 解答を投票する

出題：14

Which of the following is true of matrix organizations?

A. A combination of product and functional departments allows management to utilize personnel from various functions.

B. A unity-of-command concept requires employees to report technically, functionally, and administratively to the same manager.

C. It is best suited for firms with scattered locations or for multi-line, large-scale firms.

D. Authority, responsibility, and accountability of the units involved may vary based on the project's life or the organization's culture.

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：15

Which of the following actions would senior management need to consider as part of new IT guidelines regarding the organization's cybersecurity policies?

A. Expansion of operations into new markets with limited IT access.

B. Assigning new roles and responsibilities for senior IT management.

C. Hiring new personnel within the IT department for security purposes.

D. Growing use of bring your own devices for organizational matters.

正解：C 解答を投票する

出題：16

According to IIA guidance, which of the following would be the best first stop to manage risk when a third party is overseeing the organization's network and data?

A. Creating a standing cyber-security committee to identify and manage risks related to data security

B. Drafting a strong contract that requires regular vendor control reports end a right-to-audit clause.

C. Creating a comprehensive reporting system for vendors to demonstrate their ongoing due diligence in network operations.

D. Applying administrative privileges to ensure right to access controls are appropriate.

正解：B 解答を投票する

出題：17

A rapidly expanding retail organisation continues to be tightly controlled by its original small management team. Which of the following is a potential risk in this vertically centralized organization?

A. Operational decisions are inconsistent with organizational goals

B. Suboptimal decision making

C. Duplication of business activities

D. Lack of coordination among different business units

正解：B 解答を投票する

出題：18

Which of the following best describes a potential benefit of using data analyses?

A. It provides a more holistic view of the audited area.

B. It easily aligns with existing internal audit competencies to reduce expenses

C. Its application increases internal auditors' adherence to the Standards

D. Its outcomes can be easily interpreted into audit: conclusions.

正解：D 解答を投票する

IIA-CIA-Part3試験無料問題集「IIA Business Knowledge for Internal Auditing 認定」