IIA-CIA-Part3試験無料問題集（344題）「IIA Business Knowledge for Internal Auditing 認定」

出題：1

Which of the following statements is true regarding user developed applications (UDAs) and traditional IT applications?

A. IT testing personnel usually review both types of applications thoroughly to ensure they were developed properly.

B. UDAs arid traditional JT applications typically follow a similar development life cycle

C. Unlike traditional IT applications. UDAs typically are developed with little consideration of controls.

D. A UDA usually includes system documentation to illustrate its functions, and IT-developed applications typically do not require such documentation.

正解：C 解答を投票する

出題：2

An internal auditor has requested the organizational chart in order to evaluate the control environment of an organization. Which of the following is a disadvantage of using the organizational chart?

A. The organizational chart shows only the senior management positions.

B. The organizational chart shows only formal relationships.

C. The organizational chart shows only the line of authority.

D. The organizational chart is irrelevant when testing the control environment.

正解：B 解答を投票する

出題：3

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：4

Which of the following performance measures includes both profits and investment base?

A. Variance analysis.

B. Residual income

C. A contribution margin income statement by segment.

D. A flexible budget

正解：A 解答を投票する

出題：5

Which of the following statements Is true regarding the use of centralized authority to govern an organization?

A. Centralized managerial authority typically enhances certainty and consistency within an organization.

B. Fraud committed through collusion is more likely when authority is centralized.

C. When authority is centralized, the alignment of activities to achieve business goals typically is decreased.

D. Using separation of duties to mitigate collusion is reduced only when authority is centralized.

正解：A 解答を投票する

出題：6

Focus An organization has decided to have all employees work from home. Which of the following network types would securely enable this approach?

A. A wireless local area network (WLAN ).

B. A wide area network (WAN).

C. A personal area network (PAN).

D. A virtual private network (VPN)

正解：D 解答を投票する

出題：7

Which of the following types of budgets will best provide the basis for evaluating the organization's performance?

A. Budgeted balance sheet.

B. Budgeted income statement.

C. Selling and administrative expense budget.

D. Cash budget.

正解：B 解答を投票する

出題：8

An organization's technician was granted a role that enables him to prioritize projects throughout the organization. Which type of authority will the technician most likely be exercising?

A. Referent authority.

B. Legitimate authority

C. Expert authority.

D. Coercive authority.

正解：C 解答を投票する

出題：9

Which of the following is a primary driver behind the creation and prloritteation of new strategic Initiatives established by an organization?

A. Governance

B. Risk tolerance

C. Threats and opportunities

D. Performance

正解：C 解答を投票する

出題：10

Which of the following physical access control is most likely to be based on ''something you have" concept?

A. A retina characteristics reader

B. A card-key scanner

C. A fingerprint scanner

D. A P3M code reader

正解：B 解答を投票する

出題：11

Which of the following should be included in a data privacy poky?
1. Stipulations for deleting certain data after a specified period of time.
2. Guidance on acceptable methods for collecting personal data.
3. A requirement to retain personal data indefinitely to ensure a complete audit trail,
4. A description of what constitutes appropriate use of personal data.

A. 2 and 3 only

B. 2, 3, and 4 only

C. 1 and 2 only

D. 1, 2 and 4 only

正解：D 解答を投票する

出題：12

An organization upgraded to a new accounting software. Which of the following activities should be performed by the IT software vendor immediately following the upgrade?

A. Backup and restoration.

B. Software testing and validation

C. Market analysis lo identify trends

D. Services to manage and maintain the IT Infrastructure.

正解：B 解答を投票する

出題：13

Which of the following statements is true regarding user-developed applications (UDAs)?

A. UDAs typically are subjected to application development and change management controls.

B. Using UDAs typically enhances the organization's ability to comply with regulatory factors.

C. UDAs are less flexible and more difficult to configure than traditional IT applications.

D. Updating UDAs may lead to various errors resulting from changes or corrections.

正解：D 解答を投票する

出題：14

A clothing company sells shirts for $8 per shirt. In order to break even, the company must sell 25.000 shirts. Actual sales total S300.000. What is margin of safety sales for the company?

A. $500,000

B. $200,000

C. $100.000

D. $275,000

正解：C 解答を投票する

出題：15

Which of the following physical access controls often functions as both a preventive and detective control?

A. Locked doors.

B. Surveillance cameras.

C. Login IDs and passwords.

D. Firewalls.

正解：B 解答を投票する

出題：16

Which of the following purchasing scenarios would gain the greatest benefit from implementing electronic cate interchange?

A. A just-in-time purchasing environment

B. A currently inefficient purchasing process

C. A variable volume sensitive to material cost

D. A Large volume of custom purchases

正解：A 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」