[2023年更新]合格できるIIA IIA-CIA-Part3試験最新344問題
ゲット2023年最新の無料IIA IIA-CIA-Part3試験問題 アンサー
IIA-CIA-Part3 試験は、125の多肢選択問題から構成され、コンピュータベースで行われます。試験は2つのセクションに分かれており、最初のセクションは企業統治、リスク管理、戦略計画などのビジネス知識のコアコンセプトをカバーしています。2番目のセクションは、これらの概念をさまざまなビジネスコンテキストでの応用に焦点を当てています。候補者は試験を完了するために3時間半を許され、750点満点中600点以上の合格点が必要です。試験は複数の言語で提供され、世界中のさまざまなテストセンターで受験することができます。
質問 # 41
The average collection period for an entity measures the number of days:
- A. Beyond the end of the credit period before a typical customer payment is received.
- B. For a typical check to "clear" through the banking system.
- C. Before a typical account becomes delinquent.
- D. After a typical credit sale is made until the entity receives the payment.
正解：D
解説：
The average collection period measures the number of days between the date of sale and the date of collection. It should be related to an entity's credit terms. For example, an entity that allows terms of 2/15, net 30, should have an average collection period of somewhere between 15 and 30 days.
質問 # 42
On December 31, Year 1, XYZ led 5-year bonds with a face amount of US $1 million.
The bonds carry a stated interest rate of 10% and were sold at par. Interest is payable annually on December 31 According to the provisions of the bond denture, XYZ was to make annual deposits into a bond sinking fund (beginning December 31, Year 2) to accumulate the funds necessary to retire the bonds at their maturity. On December 31 Year 5, all required interest payments and sinking-fund payments due to date had been made on schedule. If the sinking-fund assets are properly classified as noncurrent. How should the balance of bonds payable be classified on the December 31 Year 5 balance sheet?
- A. Current liability
- B. Deferred credit.
- C. Contra to long-term investments.
- D. Long-term liability.
正解：A
解説：
A current liability is an obligation on that is expected to be settled within the normal operating cycle or is due to be settled within1 2 months of the balance sheet date. Any other liability is noncurrent. Some current liabilities are included in the working capital employed in the normal operating e.g., trade payables and accrued employee operating costs. Current liabilities not settled within the normal operating cycle include the current part of interest-bearing debt, dividends, income taxes, and bank overdrafts. Thus, the bends payable should be classified as current because they are due to be settled within 12 months. Under the Standards, the classification of the sinking-fund assets is irrelevant to the classification of the bond payable.
質問 # 43
Which combination below explains the impact of credit card interest incurred and paid during the period on1) equity on the balance sheet and2) the statement of cash flows?
- A. Option A
- B. Option D
- C. Option B
- D. Option C
正解：C
解説：
Interest incurred is classified as interest expense on the income statement, which in turn reduces equity on the balance sheet by reducing retained earnings. Cash payments for
interest made by an entity that is not a financial institution may be classified on the statement of cash flows as an outflow of cash from operating or financing activities.
質問 # 44
An organization uses the management-by-objectives method whereby employee performance is based on defined goals. Which of the following statements is true regarding this approach?
- A. It is particularly successful in environments that are prone to having poor employer-employee relations.
- B. It is particularly helpful to management when the organization is facing rapid change.
- C. It is mere successful when goal setting is performed not only by management, but by all team members, including lower-level staff.
- D. It is a more successful approach when adopted by mechanistic organizations.
正解：C
質問 # 45
Which of the following common quantitative techniques used in capital budgeting is best associated with the use of a table that describes the present value of an annuity?
- A. Cash payback technique.
- B. Annual rate of return
- C. Discounted cash flow technique: internal rate of return.
- D. Discounted cash flow technique: net present value.
正解：D
質問 # 46
A computer company charges indirect manufacturing costs to a project at a fixed percentage of a cost pool. This project is covered by a cost-plus government contract.
Which of the following is an appropriate guideline for determining how costs are assigned to the pool?
- A. Establish a separate pool for each assembly line worker to account for wages.
- B. Establish separate pools for variable and fixed costs.
- C. Assign prime costs and variable administrative costs to the same pool.
- D. Assign all manufacturing costs related to the project to the same pool.
正解：B
解説：
Cost pools are accounts in which a variety of similar costs are accumulated prior to allocation to cost objectives. The overhead account is a cost pool into which various types of overhead are accumulated prior to their allocation. Indirect manufacturing costs are an element of overhead allocated to a cost pool. Ordinarily, different allocation methods are applied to variable and fixed costs, thus requiring them to be separated. Establishing separate pools allows the determination of dual overhead rates. As a result, the assessment of capacity costs, the charging of appropriate rates to user departments, and the isolation of variances are facilitated.
質問 # 47
What selling price would the company have to charge for its product in Year 2 to maintain the same contribution margin percentage rate as in Year 1?
- A. US $6180
- B. US $7200
- C. US $6400
- D. US $6450
正解：C
解説：
The CMR equals unit contribution margin UCM) divided by unit selling price. The UCM equals the unit selling price minus unit variable cost. The original unit selling price was US $60 $9,000,000 revenue 150,000 units), and the original unit variable cost was US $27 [ $1,800,000 + $720,000 + $1,080,000 + $450,000) + 150,000 units]. The original CPr1R was therefore US $.55 [ $60 - $27) + $60]. The new unit variable cost was calculated as US $28.80. Accordingly the unit selling price X) is US $64.
質問 # 48
An employee in the receiving department keyed in a shipment to the accounts payable system and inadvertently omitted the purchase order number. The best systems control to detect this error is:
- A. Reasonableness test.
- B. Compatibility test.
- C. Completeness test.
- D. Sequence check.
正解：C
解説：
A completeness test checks that all data elements are entered before processing. An interactive system can be programmed to notify the user to enter the number before accepting the receiving report.
質問 # 49
Company F applies a target pricing and costing approach. The following information about costs and revenues of Company F's product are available for the year just ended:
Company F plans to increase unit sales to 80,000 by reducing the product's unit price to US $320. If Company F desires a unit target operating income of 12%, by what amount must it reduce the full cost per unit?
- A. US $80.00
- B. US $32.00
- C. US $38.40
- D. US $70.40
正解：D
解説：
Unit target operating income is US $38.40 12% > $320 unit target price). Hence, the unit target full cost is US $281.60 $320 - $38.40). The current full cost per unit is US $352.00 [($13,200,000 CGS + $7,920,000 other value chain operating costs) - 60,000 units sold], so the necessary reduction in the full cost per unit is US $70.40 $352.00 - $281.60).
質問 # 50
Which of the following are included in ISO 31000 risk principles and guidelines?
- A. Principles, practices, and process.
- B. Principles, framework, and process.
- C. Standards, assessments, and process.
- D. Standards, framework, and process.
正解：B
質問 # 51
Which of me following is applicable to both a job order cost system and a process cost system?
- A. Costs are summarized in a production cost repot for each department
- B. The unit cost can be calculated by dividing the total manufacturing costs for the period by the units produced during the period
- C. Total manufacturing costs are determined at the end of each period.
- D. Three manufacturing cost elements are tracked direct materials direct labor and manufacturing overhead.
正解：D
質問 # 52
In reconciling profit on an accrual basis to net cash from operating activities, what adjustment is needed to profit because of an increase during the period in prepaid expenses and2) the periodic amortization of premium on bonds payable?
- A. Add Add
- B. Deduct Deduct
- C. Add Deduct
- D. Deduct Add
正解：B
解説：
An increase in prepaid expenses indicates that cash outlays for expenses exceeded the related expense incurred, thus, profit exceeded net cash from operating activities, and a deduction is needed in the reconciliation. Also, the amortization of premium on bonds payable causes a reduction of interest expense but does not increase cash; therefore, profit exceed net cash from operating activities, and a deduction is needed in the reconciliation. Balance sheets on December 31, Year 1, and December 31, Year 2, are presented below:
質問 # 53
A new manager received computations of the internal fate of return regarding the project proposal. What should the manager compare the computation results to in order to determine whether the project is potentially acceptable?
- A. Compare to the net present value.
- B. Compare to the required rate of return.
- C. Compare to the annual cost of capital
- D. Compare to the annual interest data.
正解：C
質問 # 54
The details of the audit program used to audit e-commerce activities in specific organizations will vary depending on all but which of the following factors?
- A. Organizational culture
- B. Industry.
- C. Legal and business models.
- D. Country.
正解：A
解説：
The details of the audit program used to audit e-commerce activities in specific organizations will vary depending on industry, country, and legal and business models.
質問 # 55
An organization has a total asset turnover of 3.0 times and a total debt-to-total assets ratio of 80 percent. If the organization has total debt of $1 000 000 what is the organization's sales level?
- A. $416,667
- B. $3.750.000
- C. $266.667
- D. $5 000.000
正解：B
質問 # 56
An entity's receivables collection period is equal to the:
- A. Cash conversion cycle.
- B. Inventory conversion period.
- C. Inventory divided by average daily sales.
- D. Day's sales outstanding.
正解：D
解説：
The day's sales outstanding days of receivables) may be stated as the accounts receivable balance divided by average credit sales per day or as days in the year divided by the receivables turnover. It is the average time required to convert the entity's receivables into cash. Thus, it is also called the receivables collection period.
質問 # 57
A manufacturer uses a materials requirements planning 1RP) system to track inventory, orders, and raw material requirements. A preliminary audit assessment indicates that the organization's inventory is understated. Using audit software, what conditions should the auditor search for in the MRP database to support this hypothesis?
I. Item cost set at zero.
II. Negative quantities on hand.
III. Order quantity exceeding requirements.
IV.
Inventory lead times exceeding delivery schedule.
- A. III and I only.
- B. II and I only.
- C. I and I only.
- D. I and II only.
正解：D
解説：
If there is no monetary amount in the database for existing inventory, inventory will be understated. Moreover, inadequate edit checks or uncontrolled borrow/paybacks could cause negative quantities to be reported. This condition would cause inventory to be understated. If the amount ordered exceeds requirements, the result is an increase in inventory. However, by itself, this condition would not cause inventory to be understated or overstated. Also, if lead times are longer than delivery times, the effect is an increase in inventory but not necessarily a misstatement.
質問 # 58
Which one of the graphs depicts the demand curve for prestige goods?
- A. Option A
- B. Option D
- C. Option C
- D. Option B
正解：C
解説：
Over some intermediate range of prices, the reaction to a price increase for prestige goods is an increase, not a decrease, in the quantity demanded. Within this intermediate range, the demand curve is upward sloping. The reason is that consumers interpret the higher price to indicate a better or more desirable product. Above some price level, the relation between price and quantity demanded will again become negatively sloped.
質問 # 59
Using absorption costing, the company's operating profit was:
- A. US $900,000 C US $975,000 D US $1,020,000
- B. US $750.000
正解：A
解説：
Under absorption costing, product costs include fixed and variable manufacturing costs. The unit product cost under absorption costing is US $10 [ $600,000 + $400,000) 100,000 units produced]. All nonmanufacturing costs are expensed in the period incurred. Thus operating profit is US $900.000.
A company manufactures and sells a single product. Planned and actual production in its first year of operation was 100,000 units. Planned and actual costs for that year were as follow:
The company sold 85.000 units of product at a selling price of US $30 per unit.
質問 # 60
What is the number of production runs per year of computer chairs that would minimize the sum of carrying and setup costs for the coming year?
- A. 0
- B. 1
- C. 2
- D. 3
正解：D
解説：
The EOQ minimizes the sum of carrying and setup costs. The EOQ is the amount at which carrying costs are equal to setup casts. Thus, plugging the data into the EOQ formula results in the following:
Thus, if each lot consists of 1,000 units, five production runs per year are needed to meet the 5,000-unit demand. At this level, setup costs will total US $5,000 5 x $1,000). Carrying costs will also equal US $5,000 10 per unit carrying cost average inventory of 500 units).
Accordingly, total costs are minimized at US $10,000. Jed Ryerson Computer Furniture, Inc. RCF) manufactures a line of office computer chairs. The annual demand for the chairs is estimated to be 5,000 units. The annual cost tic. hold one unit in inventory is US $10 per year, and the cost to initiate a production run is US $1,000. There are no computer chairs on hand, and RCF has scheduled four equal production runs of computer chairs for the coming year, the first of which is to be run immediately. RCF has 250 business days per year, sales occur uniformly throughout the year, and production start-up is within one day. RCF is considering using the following formula for determining the economic order quantity EOQ):
If: A = cast to initiate a production run per purchase order D = annual unit demand K = cost of carrying one unit per year
質問 # 61
Refer to the exhibit.
A company's financial balance sheet is presented below:
The company has net working capital of:
- A. $490
- B. $160
- C. $210
- D. $350
正解：C
質問 # 62
A holding company set up a centralized group technology department, using a local area network with a mainframe computer to process accounting information for all companies within the group. An internal auditor would expect to find all of the following controls within the technology department except:
- A. Emergency and disaster recovery procedures and maintenance agreements in place to ensure continuity of operations.
- B. Documented procedures for remote job entry and for local data file retention.
- C. Adequate segregation of duties between data processing controls and file security controls.
- D. Established procedures to prevent and detect unauthorized changes to data files.
正解：B
質問 # 63
A global business organization is selecting managers to post to various international (expatriate) assignments. In the screening process, which of the following traits would be required to make a manager a successful expatriate?
1. Superior technical competence.
2. Willingness to attempt to communicate in a foreign language.
3. Ability to empathize with other people.
- A. 1, 2, and 3
- B. 1 and 2 only
- C. 1 and 3 only
- D. 2 and 3 only
正解：D
質問 # 64
......
高合格率IIA-CIA-Part3テスト問題集解答と正解344問題と回答：https://jp.fast2test.com/IIA-CIA-Part3-premium-file.html
IIA-CIA-Part3問題集PDFとテストエンジン試験問題：https://drive.google.com/open?id=1HT9Er-eRXseeyJv1wu-HeNZV1SGZiOAT