[2023年01月] 無料IIA-CIA-Part3試験問題集試験点数を伸ばそう
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質問 47
An organization produces two products, X and Y.
The materials used for the production of both products are limited to 500 kilograms (kg) per month. All other resources are unlimited and their costs are fixed. Individual product details are as follows:
Product X
Product Y
Selling price per unit
$10
$13
Materials per unit (at $1/kg)
2 kg
6 kg
Monthly demand
100 units
120 units
In order to maximize profit, how much of product Y should the organization produce each month?
- A. 60 units.
- B. 100 units.
- C. 120 units.
- D. 50 units.
正解: D
質問 48
The expected payoff if the vendor has perfect information is:
- A. US $3,900
- B. US $1,360
- C. US $2,200
- D. US $1,960
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 49
Company A is a retailer operating in several cities. The individual store managers deposit daily collections at a local bank in a non-interest bearing checking account. Twice per week, the local bank issues a depository transfer check DTC) to the central bank at headquarters. The controller of the company is considering using a wire transfer instead.
The additional cost of each transfer would be US $25. collections would be accelerated by 2 days, and the annual interest rate paid by the central bank is 7.2% 0.02% per day).
At what amount of dollars transferred would it be economically feasible to use a wire transfer instead of the DTC? Assume a 360-day year.
- A. Any amount greater than US $62,500.
- B. It would never be economically feasible.
- C. Any amount greater than US $173.
- D. US $125,000 or above.
正解: A
解説:
Given a US $25 fee and an interest rate of 0.02% per day for 2 days, the breakeven amount is US $62,500 [$25 transfer fee 2 x .02% interest rate)]. Thus, the interest earned on a transfer of any amount greater than US $62,500 would exceed the US $25 fee.
質問 50
In a product's life cycle, the first symptom of the decline stage is a decline in the:
- A. Entity's inventory levels.
- B. Product's sales.
- C. Product's production cost
- D. Product's prices.
正解: B
解説:
The sales of most product types and brands eventually decrease permanently. This decline may be slow or rapid. This first symptom of the decline stage of a product's life cycle triggers such other effects as price cutting, narrowing of the product line, and reduction in promotion budgets.
質問 51
An audit of an entity records for its first year of operations determined that the following errors v. re made at the balance sheet date: Failed to accrue US $50,000 interest expense.
Failed to record depreciation expense on office equipment of US $80.000, Failed to amortize prepaid rent expense of US $100,000 Failed to defer recognition of prepaid advertising expense of US $60,000. The net effect of these errors was to overstate profit by:
- A. US$170,000
- B. US$230,000
- C. US$130,000
- D. US$290,000
正解: A
解説:
The computation is as follows:
質問 52
The costs of quality that are incurred in detecting units of product that do not conform to product specifications are referred to as:
- A. Appraisal costs.
- B. Preventive costs.
- C. External failure costs.
- D. Internal failure costs.
正解: A
解説:
The Categories of quality costs include conformance costs (prevention and appraisal) and nonconformance costs(internal failure and external failure).appraisal costs embrace such activities as statistical quality control programs. inspection, and testing. thus, the cost of detecting nonconfoming products is an appraisal cost. listed below are costs of quality that a manufacturing company has incurred throughout its operations, the company plans to prepare a report that classified these costs into the following four categories: preventive costs, appraisal costs, internal failure costs, and external failure costs.
質問 53
What relationship exists between decentralization and the degree, importance, and range of lower-level decision making?
- A. Mutually exclusive relationship.
- B. Intrinsic relationship.
- C. Direct relationship.
- D. Inverse relationship.
正解: C
質問 54
A common mistake in valuing the entity to be acquired in a business combination is:
- A. Including all related transaction costs associated with an acquisition.
- B. Using market values in the valuation.
- C. Using the acquirer's discount rate when valuing the incremental cash flows.
- D. Including incremental cash flows in the valuation.
正解: C
解説:
If the net incremental cash flows to the acquirer's shareholders are to be valued, the discount rate used should be the cost of equity capital. Moreover, this rate should reflect the risk associated with the use of funds rather than their source. The rate therefore should not be the cost of capital of the acquirer but rather the cost of equity of the combined entity after the combination. This calculation requires a new estimate of beta to be used in the Capital Asset Pricing Model.
質問 55
A tax is regressive if:
- A. The burden for payment falls disproportionately on lower-income persons.
- B. Individuals with lower incomes pay a lower percentage of their income in tax.
- C. Individuals pay a constant percentage in taxes, regardless of income level.
- D. Individuals with higher incomes pay a higher percentage of their income in tax.
正解: A
解説:
With a regressive tax, the percentage paid in taxes decreases as income increases. For example, excise taxes and payroll taxes are both regressive taxes. An excise to is regressive because its burden falls disproportionally on lower-income persons. As personal income increases, percentage of income paid declines because an excise tax is a flat amount per quantity of the good or service purchased.
質問 56
The EOQ economic order quantity) model calculates the cost-minimizing quantity of a product to order, based an a constant annual demand, carrying costs per unit per annum, and cost per order. For example, the EOQ is approximately 447 units if the annual demand is 10,000 units, carrying costs are US $1 per item per annum, and the cost of placing an order is US $10. What will the EOQ be if the demand falls to 5,000 units per annum and the carrying and ordering costs remain at US $1 and US $10, respectively?
- A. 0
- B. 1
- C. 2
- D. 3
正解: D
解説:
The ECQ formula is
X = (2AD/K)1/2
質問 57
Which of the following physical access controls often functions as both a preventive and detective control?
- A. Locked doors.
- B. Login IDs and passwords.
- C. Surveillance cameras.
- D. Firewalls.
正解: C
質問 58
Division A produces a product with a variable cost of $5 per unit and an allocated fixed cost of S3 per unit The market price of the product is S15 plus 20 percent selling cost. Division B currently purchases this product from an external supplier but is going to purchase it from division A for S18 Which of the following methods of transfer pricing is being used?
- A. Negotiation-based.
- B. Market price.
- C. Variable cost
- D. Full absorption cost
正解: B
質問 59
Which of the following networks is suitable for an organization that has operations In multiple cities and countries?
- A. Wide area network.
- B. Storage area network.
- C. Local area network
- D. Metropolitan area network.
正解: A
質問 60
The master budget:
- A. Contains the operating budget.
- B. Shows forecasted and actual results.
- C. Can be used to determine manufacturing cost variances.
- D. Reflects controllable costs only.
正解: A
解説:
All other budgets are subsets of the master budget. Thus, quantified estimates by management from all functional areas are contained in the master budget_ These results are then combined in +a formal quantitative model recognizing the organization's objectives, inputs, and outputs.
質問 61
A corporation had profit for the year of US $101,504 and a simple capital structure consisting of the following ordinary shares outstanding:
What was the corporation's basic earnings per share rounded to the nearest cent)?
- A. US $3.20
- B. US $3.26
- C. US $2.90
- D. US $3.45
正解: A
解説:
BEPS equals profit or loss attributable to ordinary equity holders divided by the weighted-average number of ordinary shares outstanding. The latter is calculated as follows:
Accordingly, BEPS is US $3.20 $101,504 profit - 31,720 shares).
質問 62
Which one of the following items is not directly reflected in the basic economic order quantity (EOQ) model?
- A. Public warehouse rental charges.
- B. Quantity discounts lost on inventory purchases
- C. Inventory obsolescence.
- D. Interest on invested capital.
正解: B
解説:
The basic EOQ model minimizes the sum of ordering (or setup) and carrying costs. Included in the formula are annual demand, ordering (or setup) costs, and carrying costs. Carrying costs include warehousing costs, insurance, spoilage, obsolescence, and interest on invested capital. The cost of the inventory itself and any quantity discounts lost on inventory purchases are not components of the EOQ model.
質問 63
In an organization where enterprise risk management practices are mature, which of the following is a core internal audit role?
- A. Developing the risk management strategy for the board's approval.
- B. Facilitating the identification and evaluation of risks.
- C. Giving assurance that risks are evaluated correctly.
- D. Coaching management in responding to risk.
正解: C
質問 64
Which of the following is a characteristic of big data?
- A. Big data is being generated slowly due to volume.
- B. Big data comes from a single type of formal.
- C. Big data must be relevant for the purposes of organizations.
- D. Big data is always changing
正解: B
質問 65
The e-commerce project that an auditor is most likely to assess as having the lowest risk is one that:
- A. Has a business plan that covers the integration of the planning, design, and implementation of the e- commerce system with the strategies of the organization.
- B. Addresses the security of the software and the accuracy of transaction processing.
- C. Calls for using outside vendors to provide hosting services.
- D. Considers governmental and regulatory requirements, and other external factors in its risk assessment.
正解: A
解説:
The following are a few issues that an internal auditor should consider when undertaking an e-commerce engagement and assessing risks:
Is there a business plan for the e-commerce project or program?
Does the plan cover the integration of the planning, design, and implementation of the commerce system with the strategies of the organization?
Have governmental and regulatory requirements been analyzed and considered?
How secure is the hardware and software, and will they prevent or detect unauthorized access, inappropriate use, and other harmful effects and losses?
Will transaction processing be current, accurate, complete, and indisputable? . Does the risk assessment include internal and external forces?
If outside vendors are used, has a "going concern" evaluation been conducted by a trusted third party who is qualified to certify the vendor?
If vendors provide hosting services, do they have a tested business contingency plan? Have they provided a recent SAS-70 report? Also, have privacy issues been resolved? Based on how well the e-commerce project addresses these questions, the project likely to receive the lowest risk assessment is one that has a business plan that covers the integration of the planning, design, and implementation of the e-commerce system with the strategies of the organization.
質問 66
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