リリースIIA IIA-CIA-Part3更新された問題PDF
IIA-CIA-Part3問題集と練習テスト（344試験問題)
IIA-CIA-Part3（内部監査のビジネス知識）試験は、ビジネス分野における知識とスキルを向上させたい内部監査担当者にとって必須の認定試験です。この試験は、幅広いビジネストピックをカバーし、ビジネスコンセプトと原則を内部監査活動に適用する能力を評価するよう設計されています。この認定資格は世界的に認められ、雇用主から高く評価されており、内部監査担当者がキャリアを進めるための優れた手段となります。
質問 # 58
Within an enterprise, IT governance relates to the:
1. Alignment between the enterprise's IT long term plan and the organization's objectives.
2. Organizational structures of the company that are designed to ensure that IT supports the organization's strategies and objectives.
3. Operational plans established to support the IT strategies and objectives.
4. Role of the company's leadership in ensuring IT supports the organization's strategies and objectives.
- A. 1, 2, and 4 only
- B. 2, 3, and 4 only
- C. 1 and 2 only
- D. 3 and 4 only
正解：A
質問 # 59
A bond that matures after one year has a face value of S250,000 and a coupon of $30,000. if the market price of the bond is 5265,000, which of the following would be the market interest rate?
- A. 12 percent.
- B. Between 12.01 percent and 12.50 percent.
- C. Less than 12 percent.
- D. More than 12 50 percent.
正解：C
質問 # 60
An internal auditor identified a database administrator with an incompatible dual role. Which of the following duties should not be performed by the identified administrator?
- A. Maintaining the database and providing its security,
- B. Preparing input data and maintaining the database.
- C. Designing the database and providing its security
- D. Designing and maintaining the database.
正解：B
質問 # 61
An internal auditor found the following information while reviewing the monthly financial siatements for a wholesaler of safety
The cost of goods sold was reported at $8,500. Which of the following inventory methods was used to derive this value?
- A. Activity-based costing method
- B. First-in, first-out (FIFO) method
- C. Specific identification method
- D. Average cost method
正解：D
質問 # 62
Assume that nominal interest rates just increased substantially but that the expected future dividends for an entity over the long run were not affected. As a result of the increase in nominal interest rates, the entity's share price should
- A. Stay constant
- B. Increase.
- C. Decrease.
- D. Change, but in no obvious direction_
正解：C
解説：
The dividend growth model is used to calculate the price of a share.
Assuming that DI and G remain constant, an increase in Rs resulting from an increase in the nominal interest rate will cause Po to decrease. A higher interest rate raises the required return of investors, which results in a lower share price. An entity has the following three investment projects available:
The entity has a 4O f debt and 60 l equity capital structure. Each monetary unit of investment funds will be raised in these proportions .40 of debt and .60 of equity). The marginal cost of financing increases with the amount of new funds raised, as follows:
These investment opportunities and financing costs are shown in the graph below.
MCC=Marginal cost of capital IOS=Investment opportunity schedule
質問 # 63
When attempting to devise creative solutions to problems, team members initially should do which of the following?
- A. Provide documentation to support their positions
- B. Weight suggestions based on the speaker's level of authority.
- C. Discuss the details of all options presented
- D. Suspend assumptions and negative feedback
正解：C
質問 # 64
In a critical path analysis, if slack time in an activity exists, the activity:
- A. Involves essentially no time to complete.
- B. Is not essential to the overall project.
- C. Could be delayed without delaying the overall project.
- D. Is a backup activity to replace a main activity should it fail.
正解：C
解説：
Slack is the free time associated with each activity. In other words, paths that are not critical have slack time. Slack represents unused resources that can be diverted to the critical path.
質問 # 65
According to IIA guidance, which of the following is an IT project success factor?
- A. Inclusion of critical features, rather than inclusion of an array of supplementary features.
- B. Streamlined decision-making, rather than building consensus among users.
- C. Consideration of the facts, rather than consideration of the emotions displayed by project stakeholders.
- D. Focus on flexibility and adaptability, rather than use of a formal methodology.
正解：C
質問 # 66
In light of increasing emission taxes in the European Union, a car manufacturer introduced a new middle-class hybrid vehicle specifically for the European market only.
Which of the following competitive strategies has the manufacturer used?
- A. Cost leadership strategy.
- B. Differentiation strategy.
- C. Focus strategy
- D. Reactive strategy.
正解：C
質問 # 67
On January 31, Year 3, a company prepaid the US $72,000 rental fee for a parking lot it leases. The rental fee covered a 3-year period beginning February 1, Year 3. What is the effect of this transaction on the December 31 Year 3, financial statements for each of the following?
- A. Option A
- B. Option C
- C. Option D
- D. Option B
正解：D
解説：
The US $72,000 rental fee should be recognized as expense evenly over the 36-month duration of the lease. In Year 3, US $22,000 should be deferred to current expenses [(US $72,000 36 months) x 11 months], and US $50,000 should be deferred as prepaid expense. On January 1. a new landscaping firm. Bandit Co. acquired a fleet of vehicles, all the necessary tools and equipment. and a parking and storage facility. It began operations immediately. It is now the end of the first year of operations, and the first set of year-end financial statements are being prepared decisions have to be made regarding the appropriate accounting and reporting practices for this company. Relevant information for several of these items is described in the following list of transactions and events: At year-end the parking and storage facility that was purchased for US $150.000 has a fair value of US $250.000 The physical flow of inventory is first in, first out, and the cost of materials has risen steadily over the year. To promote sales for the coming year, maintenance contracts were sold in December at very reasonable prices, provided that the customers paid cash. On April 1, the company arranged a US $100,000 10% bank loan. Interest payments of US $5,000 are due on October 1 and April 1 of each year during the 5-year term of the loan. During the first year of operations, the company experienced a 5% bad debt rate on credit sales None of the bad debts are expected to be recovered, given that 5% i s the industry average level of bad debts. Total credit sales for the year were U $400,000. The year-end balance of accounts receivable includes uncollected overdue accounts of US $100,000. Half of the uncollected overdue amounts are estimated to be uncollectible.
質問 # 68
The defined post employment benefit obligation of an entity includes benefit obligations to <List A> employees at <List B> salary levels. List A List B:
- A. Option A
- B. Option C
- C. Option D
- D. Option B
正解：C
解説：
The measurement of a postemployment benefit obligation includes estimates of future salary increases, the benefits defined in the plan, the benefits arising from any constructive obligation beyond the terms of the plan, and estimates of future changes in state benefits that affect the level of plan benefits. The possibility that nonvested projected benefits will not vest is a factor in the measurement of the defined benefit obligation, but it does not aft I file existence of the obligation.
質問 # 69
Using variable costing, the company's operating profit was:
- A. US $750.000
- B. US $840,000 C US $915,000 D US $975,000
正解：B
解説：
Under variable costing, the product cost includes only variable manufacturing costs. All fixed costs are expensed in the period incurred. Unit product cost under variable costing is US $6 $600.000 100,000 units produced).
A and B, are autonomous divisions of a corporation. They have no beginning or ending inventories, and the number of units produced is equal to the number of units sold. Following is financial information relating to the two divisions:
質問 # 70
Which of the following is useful for forecasting the required level of inventory?
1. Statistical modeling.
2. Information about seasonal variations in demand.
3. Knowledge of the behavior of different business cycles.
4. Pricing models linked to seasonal demand.
- A. 1, 2, and 3 only
- B. 2 and 3 only
- C. 1 and 2 only
- D. 1, 2, 3, and 4
正解：A
質問 # 71
Why would an entity maintain a compensating cash balance?
- A. To make routine payments and collections.
- B. To provide a reserve in case of unforeseen fluctuations in cash flows.
- C. To take advantage of bargain purchase opportunities that may arise.
- D. To pay for banking services.
正解：D
解説：
The compensating cash balance is the money left in a checking account in the bank in order to compensate the bank for services it provides.
質問 # 72
Zero-coupon bonds:
- A. Sell for a small fraction of their face value because their yield is much lower than the market rate.
- B. Increase in value each year as they approach maturity, providing the owner with the total payoff at maturity.
- C. Are high-interest-rate, high-risk, unsecured bonds that have been used extensively to finance leveraged buyouts.
- D. Are redeemable in measures of a commodity such as barrels of oil, tons of coal, or ounces of rare metal (e.g., silver).
正解：B
解説：
Zero-coupon bonds sell at a deep discount and increase in value each year until maturity. These bonds do not pay interest.
質問 # 73
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