[2022年11月] 問題集練習試験問題学習ガイドはIIA-CIA-Part3試験合格させます
IIA-CIA-Part3問題集には練習試験問題解答
質問 61
Which of the following must be adjusted to index a progressive tax system to inflation?
- A. Tax brackets, tax deductions, and tax payments.
- B. Tax deductions, exemptions, and tax filings.
- C. Tax deductions, exemptions, and tax brackets.
- D. Tax brackets, exemptions, and nominal tax receipts.
正解: C
質問 62
Much of the following authentication device credentials is the most difficult to revoke when an employee's access rights need to be removed?
- A. A traditional key lock
- B. A biometric device.
- C. A card-key system
- D. A proximity device
正解: C
質問 63
Each stock out of a product sold by Company I-: costs US $1,750 per occurrence. The carrying cost per unit of inventory is US $5 per year, and the company orders 1,500 units of product 24 times a year at a cost of US $100 per order. The probability of a stock out at various levels of safety stock is.
What is the optimal safety stock level for the company?
- A. 100 units.
- B. 0 units.
- C. 300 units.
- D. 400 units.
正解: D
解説:
The total expected cost of safety stock equals the sum of the expected annual stock out cost and the expected annual carrying cost. Annual expected stock out cost equals the cost per occurrence US $1,750), times the probability of a stock out per cycle, times the number of cycles 24). Annual expected carrying cost of a safety stock equals the unit carrying cost US $5) times the number of units. Hence, a safety stock of 400 units has the lowest total expected cast.
質問 64
Which of the following is a major element of the ISO 9000 quality management system standards?
- A. The assessment of the risk that objectives are not achieved.
- B. The principle that improved employee satisfaction will lead to increased productivity.
- C. The attitude and actions of the board and management regarding the significance of control within the organization.
- D. A requirement for organizations to monitor information on customer satisfaction as a measure of performance.
正解: D
解説:
ISO 9000: 2008 provides a model for quality assurance programs. It requires an entity to demonstrate its ability to increase customer satisfaction through improving the QMS and ensuring conformity with requirements.
質問 65
Which of the following purchasing scenarios would gain the greatest benefit from implementing electronic cate interchange?
- A. A currently inefficient purchasing process
- B. A Large volume of custom purchases
- C. A just-in-time purchasing environment
- D. A variable volume sensitive to material cost
正解: C
質問 66
Which of the following statements regarding organizational governance is not correct?
- A. An effective internal audit function is one of the four cornerstones of good governance.
- B. Those performing governance activities are accountable to the customer.
- C. Governance principles and the need for an internal audit function are applicable to governmental and not-for-profit activities.
- D. Accountability is one of the key elements of organizational governance.
正解: B
質問 67
During a review of a web-based application used by customers to check the status of their bank accounts, it would be most important for the internal auditor to ensure that:
- A. Sensitive data, such as account numbers, are submitted using encrypted communications.
- B. The web server used to host the application is located in a physically secure area.
- C. Account balance information is encrypted in the database.
- D. Access to read application logs is restricted to authorized users.
正解: A
質問 68
A firm must decide the mix of production of Product X and Product Y. There are only two resources used in the two products, resources A and B. Data related to the two products is given in the following table:
What is the appropriate objective function to maximize profit?
- A. 5X + 8Y
- B. 3X + 7Y
- C. 8X + 6Y
- D. 2X + Y
正解: C
解説:
The objective function is the function to be optimized. This firm wishes to maximize profits
on the sales of two products (X and Y). Based on profits per unit (US $8 and US $6, respectively), the objective function is 8X + 6Y.
質問 69
The problem just described is beast approved by use of which quantitative method?
- A. Exponential smoothing, multiple parameters.
- B. Integrated autoregressive-moving average ARIMA) modeling.
- C. Linear programming.
- D. Queuing theory.
正解: D
解説:
Two basic casts are involved in queuing waiting-line) models: 1) the cast of providing service including facility casts and operating casts), and 2) the cast of idle resources waiting in line. The latter may be a direct cast if paid employees are waiting, or an opportunity cast in the case of waiting customers. The objective of the queuing theory is to minimize the total cast of the system, including bath service and waiting casts, far a given rate of arrivals. This minimization occurs at the paint where the cast of waiting is balanced by the cast of providing service. A bank has two drive-in lanes to serve customers: one attached to the bank itself and one on an island. One teller serves bath stations. The bank is interested in determining the average waiting times of customers and has developed a model based on random numbers. The two key factors are the time between successive car arrivals and the time customers wait in line. Assume that the analysis begins with cars just arriving at bath service windows. bath requiring 3 minutes of service time. Car 1 is the attached window attached to the bank unless that window has more cars waiting than the island window. The lone teller will always serve the car that arrived first. If two cars arrive simultaneously, the one at the attached window will be served before the one at the island.
質問 70
The main reason to establish internal controls in an organization is to:
- A. Ensure the accuracy, reliability, and timeliness of information.
- B. Provide reasonable assurance on the achievement of objectives.
- C. Encourage compliance with policies and procedures.
- D. Safeguard the resources of the organization.
正解: B
質問 71
The network below describes the interrelationships of several activities necessary to complete a project. The arrows represent the activities. The numbers between the arrows indicate the number of months to complete each activity.
The shortest time to complete the project is:
- A. 8 months.
- B. 5 months.
- C. 6 months.
- D. 14 months.
正解: A
解説:
The critical (longest) path through the network from node (A) to node (F) is path A-C-D-F. All other paths are shorter than path A-C-D-F, so the activities along those paths can be completed before the activities along path A-C-D-F. Thus, the shortest time to complete the project is 8 months (3 + 3 + 2).
質問 72
Which of the following financial statement analyses is most useful in determining whether the various expenses of a given entity are higher or lower than industry averages?
- A. Defensive-interval ratio.
- B. Activity ratio.
- C. Vertical.
- D. Horizontal.
正解: C
解説:
Vertical analysis is the expression of each item on a financial statement in a given period in relation to a base figure. On the income statement, each item is stated as a percentage of sales. Thus, the percentages for the entity in question can be compared with industry norms.
質問 73
A financial statement includes all of the following items: profit. depreciation, operating activities, and financing activities. What financial statement is this?
- A. Balance sheet.
- B. Statement of changes in equity.
- C. Statement of cash flows.
- D. Income statement.
正解: C
解説:
A statement of cash flows is a required financial statement. It provides information about cash receipts and payments by reporting the cash effects of an enterprise's operating, investing, and financing activities. Related disclosures report the effects of noncash investing and financing activities. If the statement is presented using the indirect method, it will reconcile profit or loss to net cash from used in operating activities. Depreciation, a noncash expense, is included in this presentation.
質問 74
An organization accumulated the following data for the prior fiscal year:
Value of
Percentage of
Quarter
Output Produced
Cost X
1
$4,750,000
2.9
2
$4,700,000
3.0
3
$4,350,000
3.2
4
$4,000,000
3.5
Based on this data, which of the following describes the value of Cost X in relation to the value of Output Produced?
- A. Cost X is a variable cost.
- B. Cost X is a fixed cost.
- C. Cost X and the value of Output Produced are unrelated.
- D. Cost X is a semi-fixed cost.
正解: B
質問 75
Entity X owns 90% of entity Y. Early in the year, X lent Y U$110,000. No payments have been made on the debt by year-end. Proper accounting at year-end in the consolidated financial statements would:
- A. Eliminate 90% of the receivable and the payable but not any related interest.
- B. Eliminate 100% of the receivable, the payable, and the related interest.
- C. Eliminate 90% of the receivable, the payable, and the related interest.
- D. Eliminate 100% of the receivable and the payable but not any related interest.
正解: B
解説:
In a consolidated balance sheet, reciprocal balances, such as receivables and payables, between a parent and a consolidated subsidiary should be eliminated in their entirety regardless of the portion of the subsidiary's shares held by the parent. Thus, all effects of the US $1 .000.000 loan should be eliminated in the preparation of the year-end consolidated balance sheet.
質問 76
Which of the following is classified as a product cost using the variable costing method?
1. Direct labor costs.
2. Insurance on a factory.
3. Manufacturing supplies.
4. Packaging and shipping costa.
- A. 2 and 4
- B. 1 and 2
- C. 1 and 3
- D. 3 and 4
正解: C
質問 77
......
IIA IIA-CIA-Part3 認定試験の出題範囲：
| トピック | 出題範囲 |
|---|---|
| トピック 1 |
|
| トピック 2 |
|
| トピック 3 |
|
| トピック 4 |
|
| トピック 5 |
|
| トピック 6 |
|
| トピック 7 |
|
| トピック 8 |
|
| トピック 9 |
|
| トピック 10 |
|
無料Certified Internal IIA-CIA-Part3試験問題：https://jp.fast2test.com/IIA-CIA-Part3-premium-file.html
IIA-CIA-Part3はCertified Internal実際の無料試験練習テスト：https://drive.google.com/open?id=1HT9Er-eRXseeyJv1wu-HeNZV1SGZiOAT