検証済み！IIA-CIA-Part3問題集と解答でIIA-CIA-Part3テストエンジン正確解答付き
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質問 # 175
The decision to implement enhanced failure detection and back-up systems to improve data integrity is an example of which risk response?
- A. Risk reduction.
- B. Risk acceptance.
- C. Risk avoidance.
- D. Risk sharing.
正解：A
質問 # 176
Which of the following inventory items would be the most frequently reviewed in an ABC inventory control system?
- A. Expensive, frequently used, low stock-out cost items with long lead times.
- B. Expensive, frequently used, high stock-out cost items with short lead times.
- C. Inexpensive, frequently used, high stock-out cost items with long lead times.
- D. Expensive, frequently used, high stock-out cost items with long lead times.
正解：D
解説：
The ABC system is a method for controlling inventories that divides inventory items into three groups: Group A -- high-monetary value items, which account for a small portion perhaps 10%) of the total inventory usage Group B -- medium-monetary value items, which may account for about 20% of the total inventory items
Group C -- low-monetary value items, which account for the remaining 70% of sales or usage The ABC system permits the proper degree of managerial control to be identified and exercised over each group. Group A items are reviewed on a regular basis. Group B items may not have to be revered as often as group A items, but more often than group C items. For group C, extensive use of models and records is not cost effective. It is cheaper to order large quantities infrequently. The ABC method therefore reduces the safety-stock investment because high-value items are frequently monitored and medium-value items are monitored more often than inexpensive items. Frequent review can prevent stockouts and decrease inventory levels, and the cost of such review is minimized if it is limited to high- or mediumvalue items.
質問 # 177
A small client recently put its cash disbursements system on a server. About which of the following internal control features would an auditor most likely be concerned?
- A. Programming of the applications are in Visual Basic rather than Java.
- B. The server is operated by employees who have cash custody responsibilities.
- C. Only one employee has the password to gain access to the cash disbursement system.
- D. There are restrictions on the amount of data that can be stored and on the length of time that data can be stored.
正解：B
解説：
Segregation of duties is a basic category of control activities AU 319). Functions are incompatible if a person is in a position both to perpetrate and conceal fraud or errors.
Hence, the duties of authorizing transactions, recording transactions, and custody of assets should be assigned to different people. Those employees that operate the server may be able to override the controls to change records to conceal a theft of cash.
質問 # 178
The expected payoff if the vendor has perfect information is:
- A. US $1,360
- B. US $1,960
- C. US $2,200
- D. US $3,900
正解：C
解説：
The vendor would like to sell coffee on cold days US $2,000) and soft drinks on hot days US $2,500). Hot days are expected 40°l0 of the time. Hence, the probability is 40°f0 of making US $2,500 by selling soft drinks. The chance of making US $2,000 by selling coffee is 600k. The payoff equation is:
4 US $2,600) + .6 $2,000 = US $2,200
A beverage stand can sell either soft drinks or coffee on any given day. If the stand sells soft drinks and the weather is hot, it will make US $2,500; if the weather is cold, the profit will be U $1,000. If the stand sells coffee and the weather is hot, it will make US $1,900; if the weather is cold, the profit will be U $2,000. The probability of cold weather on a given day at this time is 60%.
質問 # 179
Which of the following is an example of internal auditors applying data mining techniques for exploratory purposes?
- A. Internal auditors perform a systems-focused analysis to review relevant controls.
- B. Internal auditors perform a risk assessment to identify potential audit subjects as input for the annual internal audit plan
- C. Internal auditors perform reconciliation procedures to support an external audit of financial reporting.
- D. Internal auditors test IT general controls with regard to operating effectiveness versus design
正解：B
質問 # 180
The moving-average method of forecasting:
- A. Is a cross-sectional forecasting method.
- B. Regresses the variable of interest on a related variable to develop a forecast.
- C. Includes each new observation in the average as it becomes available and discards the
oldest observation. - D. Derives final forecasts by adjusting the initial forecast based on the smoothing constant.
正解：C
解説：
The simple moving-average method is a smoothing technique that uses the experience of the past N periods (through time period t) to forecast a value for the next period. Thus, the average includes each new observation and discards the oldest observation. The forecast formula for the next period (for time period t+1) is the sum of the last N observations divided by N.
質問 # 181
Under a value-added taxing system:
- A. The consumer ultimately bears the cost of the tax through higher prices.
- B. Consumer savings are discouraged.
- C. Businesses must pay a tax only if they make a profit.
- D. The amount of value added is the difference between an organization's sales and its cost of goods sold.
正解：A
質問 # 182
Which of the following controls would an internal auditor consider the most relevant to reduce risks of project cost overruns?
- A. There is a formal process to monitor the status of the project and compare it to the cost baseline
- B. Scope change requests are reviewed and approved by a manager with a proper level of authority.
- C. There is a formal quality assurance process to review scope change requests before they are implemented
- D. Cost overruns are reviewed and approved by a control committee led by the project manager.
正解：A
質問 # 183
An organization invests excess snort-term cash in trading securities. When of the following actions should an internal auditor take to test the valuation of those securities?
- A. Use the equity method to recalculate the investment carrying value
- B. Confirm the securities held by the broker
- C. Perform a calculation of premium or discount amortization.
- D. Compare the carrying value with current market quotations
正解：D
質問 # 184
During which of the following phases of contracting does the organization analyze whether the market is aligned with organizational objectives?
- A. Negotiation phase
- B. Initiation phase
- C. Bidding phase
- D. Development phase
正解：B
質問 # 185
Which of the following networks provides the least secure means of data transmission?
- A. Local area.
- B. Private.
- C. Public-switched.
- D. Value-added.
正解：C
解説：
Public-switched networks are wide area networks that use public telephone lire.>s This arrangement may be the most economical, but data transmission may be of lower quality, no connection may be available, and security measures may be ineffective.
質問 # 186
A company stocks, maintains, and distributes inventory. The company decides to add to the safety stock and expedite delivery for several product lines on a trial basis. For the selected product lines, the company will experience:
- A. A change in the service level.
- B. A decrease in ordering, carrying, and delivery costs.
- C. An increase in some costs but no change in the service level.
- D. An increase in ordering, carrying, and delivery costs.
正解：A
解説：
Safety stocks are amounts held in excess of forecast demand to avoid the losses associated with stock outs. Holding safety stocks improves the level of service to customers at the expense of increased holding costs.
質問 # 187
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. Data mining and data collection from internet and social networks is easier, and the results are more comprehensive
- C. Information can be extracted more efficiently from databases and transmitted to relevant applications for in-depth analytics.
- D. Physical devices, such as thermostats and heat pumps, can be set to react to electricity market changes and reduce costs.
正解：D
質問 # 188
Which of the following is true concerning HTML?
- A. HTML is the only language that can be used for Internet documents.
- B. The acronym stands for HyperText Material Listing.
- C. The language is among the most difficult to learn
- D. The language is independent of hardware and software.
正解：D
解説：
HTML is the most popular language for authoring Web pages. It is hardware and software independent, which means that it can be read by several different applications and on many different kinds of computer operating systems. HTML uses tags to mark information for proper display on Web pages.
質問 # 189
Which of the following is the most effective user account management control in preventing the unauthorized use of a computer system?
- A. Management enforces an aggressive password policy that requires passwords to be 10 characters long, to be nonreusable, and to be changed weekly.
- B. Employees are required to renew their accounts semiannually.
- C. An account manager is responsible for authorizing and issuing new accounts.
- D. The passwords and usernames of failed log-in attempts are logged and documented in order to cite attempted infiltration of the system.
正解：B
解説：
Management's network security policy should include measures to ensure that old and] unused accounts are removed promptly. If employees' accounts expire semiannually, reasonable assurance is provided that accounts in use by unauthorized employees do not exist.
質問 # 190
An entity plans to tighten its credit policy. The new policy will decrease the average number of days in collection from 75 to 50 days and will reduce the ratio of credit sales to total revenue from 70% to 60%. The entity estimates that projected sales will be 5% less if the proposed new credit policy is implemented. If projected sales for the coming year are US $50 million, calculate the dollar impact on accounts receivable of this proposed change in credit policy. Assume a 360-day year.
- A. US $3,817,445 decrease
- B. US $3,333,334 decrease
- C. US $18,749,778 increase
- D. US $6,500,000 decrease
正解：B
解説：
If sales are US $50 million, 70% of which are on credit, total credit sales will be US $35 million. The receivables turnover equals 4.8 times per year 360 days - 75-day collection period). Receivables turnover equals net credit sales divided by average receivables. Accordingly, average receivables equal US $7,291.667 $35,000,000 - 4.8). Under the new policy, sales will be US $47.5 million 95% x $50,000,000), and credit sales will be US $28.5 million 60% x $47,500,000). The collection period will be reduced to 50 days, resulting in a turnover of 7.2 times per year 360 - 50). The average receivables balance will therefore be US $3,958,333 ($28,500,000 - 7.2), a reduction of US $3,333,334 $7,291.667 $3,958,333).
質問 # 191
Your company' has decided to enter the European market with one of its products and is now considering three advertising strategies. This market currently belongs to Company X. Company X is mare that your company is entering the market and is itself considering steps to protect its market. An analyst for your company has identified three strategies Company X might develop and has shown the payoffs for each in the tables below.
The analyst has formulated this:
- A. Game against nature.
- B. Prisoner's dilemma.
- C. Zero-sum game.
- D. Cooperative game.
正解：C
解説：
Game theory is a mathematical approach to decision making when confronted with an enemy or competitor. Games are classified according to the number of players and the algebraic sum of the payoffs. In a two-player game, if the payoff is given by the loser to the winner, the algebraic sum is zero, and the game is a zero-sum game. However, if it is possible for both players to profit, the game is a positive sum game. In this situation, the sum of the payoffs for each combination of strategies is zero. For example, if X takes no action and 1` chooses limited advertising. QC's payoff is -1 and Y's is 1. A bank plans to open a branch in one of five locations labeled L1, L2, L3, L4, L5). Demand for bank services may be high, medium, or low at each of these locations. Profits for each location-demand combination are presented in the payoff matrix.
質問 # 192
When making a cost-time trade-off in PERT analysis, the first activity that should be crashed is the activity:
- A. On the critical path with the lowest unit crash cost
- B. With the lowest unit crash cost.
- C. With the largest amount of slack.
- D. On the critical path with the maximum possible time reduction
正解：A
解説：
When making a cost-time trade-off, the first activity to be crashed have its completion time accelerated) is one on the critical path. To select an activity on another path would not reduce the total time of completion. The initial activity chosen should be the one with the completion time that can be accelerated at the lowest possible cost per unit of time saved.
質問 # 193
An organization has adopted the robust quality approach. According to this view of quality,
- A. The minimum point on the total quality cost curve occurs when conformance cost per unit equals nonconformance cost per unit.
- B. Beyond some point, incurrence of prevention and appraisal costs is not cost beneficial
- C. Costs in all categories of quality costs may be reduced while improving quality.
- D. Improving quality requires tradeoffs among categories of quality costs.
正解：C
解説：
The optimal level of quality costs traditionally has been deemed to occur where the conformance cost curve intercepts the nonconformance cast curve, which corresponds to the minimum point on the total cost curve. Thus, beyond some point, incurrence of prevention and appraisal costs is not cost beneficial. However, the modern robust quality view is that this relationship does not always hold. Improving quality and reducing costs in each category may be possible if the most efficient prevention methods are applied. For example, selection of a supplier meeting high quality standards regarding defect rates and delivery times may drive dawn not only failure casts but also the prevention and appraisal casts incurred when supplier performance was less reliable. Thus, conformance casts do not have to continue to increase to obtain additional reductions in nonconformance casts.
質問 # 194
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