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

出題：1

According to Herzberg's Two-Factor Theory of Motivation, which of the following is a factor mentioned most often by satisfied employees?

A. Relationship with coworkers

B. Status.

C. Recognition.

D. Security.

正解：C 解答を投票する

出題：2

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：3

Which of the following is a distinguishing feature of managerial accounting, which is not applicable to financial accounting?

A. Managerial accounting uses general accepted accounting principles.

B. Managerial accounting uses double-entry accounting and cost data.

C. Managerial accounting involves decision making based on predetermined standards.

D. Managerial accounting involves decision making based on quantifiable economic events.

正解：C 解答を投票する

出題：4

An organization buys equity securities for trading purposes and sells them within a short time period. Which of the following is the correct way to value and report those securities at a financial statement date?

A. At fair value with changes reported in the shareholders' equity section.

B. As current assets in the balance sheet

C. At fair value with changes reported in net income.

D. At amortized cost in the income statement.

正解：C 解答を投票する

出題：5

According to IIA guidance, which of the following statements is true regarding penetration testing?

A. Testing should not be announced to anyone within the organization to solicit a real-life response.

B. Testing should be wide in scope and primarily address detective management controls for identifying potential attacks.

C. Testing should take place during heavy operational time periods to test system resilience.

D. Testing should address the preventive controls and management's response.

正解：C 解答を投票する

出題：6

An organization and its trading partner rely on a computer-to-computer exchange of digital business documents. Which of the following best describes this scenario?

A. Use of a local area network

B. Use of a central processing unit

C. Use of electronic data Interchange

D. Use of a database management system

正解：C 解答を投票する

出題：7

Which of the following measures would best protect an organization from automated attacks whereby the attacker attempts to identify weak or leaked passwords in order to log into employees' accounts?

A. Requiring the use of up-to-date antivirus, security, and event management tools.

B. Requiring two-step verification for all users

C. Requiring the use of a virtual private network (VPN) when employees are out of the office.

D. Requiring users to change their passwords every two years.

正解：B 解答を投票する

出題：8

A one-time password would most likely be generated in which of the following situations?

A. When an employee creates a unique digital signature,

B. When an employee uses a key fob to produce a token.

C. When an employee accesses an online digital certificate

D. When an employee's biometrics have been accepted.

正解：B 解答を投票する

出題：9

At one organization, the specific terms of a contract require both the promisor end promise to sign the contract in the presence of an independent witness.
What is the primary role to the witness to these signatures?

A. A witness verifies the quantities of the copies signed.

B. A witness verifies that the contract was signed with the free consent of the promisor and promise.

C. A witness validates that the signatures on the contract were signed by tire promisor and promise.

D. A witness ensures the completeness of the contract between the promisor and promise.

正解：C 解答を投票する

出題：10

While conducting an audit of the accounts payable department, an internal auditor found that 3% of payments made during the period under review did not agree with the submitted invoices. Which of the following key performance indicators (KPIs) for the department would best assist the auditor in determining the significance of the test results?

A. A KPI that defines the importance of performance levels and disbursement statistics being measured.

B. A KPI that defines the process owner's tolerance for performance deviations.

C. A KPI that defines operating ratio objectives of the disbursement process.

D. A KPI that defines timeliness with regard to reporting disbursement data errors to authorized personnel.

正解：B 解答を投票する

出題：11

In accounting, which of the following statements is true regarding the terms debit and credit?

A. Credit indicates the right side of an account and debit the left side.

B. Credit means an increase in an account and debit means a decrease

C. Debit indicates the right side of an account and credit the left side

D. Debit means an increase in an account and credit means a decrease.

正解：B 解答を投票する

出題：12

According to lIA guidance on IT, which of the following plans would pair the identification of critical business processes with recovery time objectives?

A. The business continuity risk assessment plan.

B. The business continuity management charter.

C. The business case for business continuity planning

D. The business Impact analysis plan

正解：D 解答を投票する

出題：13

During which phase of the contracting process ere contracts drafted for a proposed business activity?

A. Management phase

B. Initiation phase.

C. Development phase

D. Bidding phase

正解：B 解答を投票する

出題：14

Which of the following attributes of data is most likely to be compromised in an organization with a weak data governance culture?

A. Veracity.

B. Variety.

C. Velocity.

D. Volume.

正解：A 解答を投票する

出題：15

Which of the following measures the operating success of a company for a given period of time?

A. Profitability ratios.

B. Solvency ratios.

C. Current ratios.

D. Liquidity ratios.

正解：A 解答を投票する

出題：16

Which of the following attributes of data is the most significantly impacted by the internet of things?

A. Velocity

B. Structuration

C. Veracity

D. Normalization

正解：A 解答を投票する

出題：17

During which phase of the contracting process ere contracts drafted for a proposed business activity?

A. Management phase

B. Initiation phase.

C. Development phase

D. Bidding phase

正解：B 解答を投票する

出題：18

At what stage of project integration management would a project manager and project management team typically coordinate the various technical and organizational interfaces that exist in the project?

A. Project plan execution

B. Integrated change control.

C. Project quality planning

D. Project plan development.

正解：D 解答を投票する

出題：19

Which of the following is a benefit from the concept of Internet of Things?

A. Employees can choose from a variety of devices they want to utilize to privately read work emails without their employer's knowledge.

B. Physical devices, such as thermostats and heat pumps, can be set to react to electricity market changes and reduce costs.

C. Data mining and data collection from internet and social networks is easier, and the results are more comprehensive

D. Information can be extracted more efficiently from databases and transmitted to relevant applications for in-depth analytics.

正解：B 解答を投票する

出題：20

What relationship exists between decentralization and the degree, importance, and range of lower-level decision making?

A. Mutually exclusive relationship.

B. Direct relationship.

C. Inverse relationship.

D. Intrinsic relationship.

正解：B 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」