2024年最新の実際に出る無料IIA IIA-CIA-Part3試験問題集と解答
IIA-CIA-Part3練習テストエンジンで今すぐ試そう344試験問題
IIA-CIA-Part3試験は、CIAプログラムで最も厳しい試験の1つと考えられており、高いレベルの準備と学習が必要です。候補者は試験内容を徹底的に理解し、知識を実用的かつ効果的に応用できる必要があります。試験は多肢選択問題から構成され、候補者は試験を完了するために4時間を与えられます。
質問 # 32
An airline should recognize revenue from airline tickets in the period when:
- A. B Passenger reservations are confirmed.
- B. Passenger reservations are booked.
- C. Related flights occur
- D. Tickets are issued
正解：C
解説：
Recognition of an element of financial statements income, which includes revenue and gains) requires that two criteria be met. It must be probable that any future economic benefit associated with the item will flow to or from the enterprise, and the cost or value of the item must be measurable with reliability. The usual procedures for income recognition, e.g.. that income be earned, reflect these criteria. Thus, income is recognized when an increase in future economic benefits is associated with an increase in an asset or a decrease in a liability. The recognition criteria are not met with respect to the collections from sales of airline tickets until the receipt of future -gnomic benefits is sufficiently certain. Such certainty exists when the airline performs the contracted-for service, that is, when the related flights occur. The critical event in the earning process for the airline is the delivery of the service to the customer, which occurs when the related flight takes place
質問 # 33
Which of the following statements pertaining to a market skimming pricing strategy is not true?
- A. The strategy is favored when there is insufficient market capacity and competitors cannot increase market capacity.
- B. The strategy is favored when buyers are relatively insensitive to price increases.
- C. The strategy is favored when high price is perceived as high quality.
- D. The strategy is favored when unit costs fall with the increase in units produced.
正解：D
質問 # 34
Which of the following performance measures would be appropriate for evaluating an investment center, which has responsibility for its revenues, costs, and investment base, but would not be appropriate for evaluating cost, revenue, or profit centers?
- A. A flexible budget.
- B. Residual income.
- C. Variance analysis.
- D. A contribution margin income statement by segment.
正解：B
質問 # 35
At the introduction stage of an innovative product, the profit growth is normally slow due to:
- A. Expensive sales promotion.
- B. High competition. C A mass market
- C. Available alternatives.
正解：A
解説：
The introduction stage is characterized by slow sales growth and lack of profits because of the high expenses of promotion and selective distribution to generate awareness of the
product and encourage customers to try it. Thus, the per-customer cost is high. Competitors are few, basic versions of the product are produced, and higher-income customers innovators) are usually targeted. Cost-plus prices are charged. They may initially be high to permit cost recovery when unit sales are low. The strategy is to infiltrate the market, plan for financing to cope with losses, build supplier relations, increase production and marketing efforts, and plan for competition.
質問 # 36
Which of the following conflict resolution methods should be applied when the intention of the parties is to solve the problem by clarifying differences and attaining everyone's objectives?
- A. Accommodating.
- B. Compromising.
- C. Competing.
- D. Collaborating.
正解：D
質問 # 37
Which of the following operating procedures increases an organization's exposure to computer viruses?
- A. Downloading public-domain software from websites.
- B. Frequent backup of files.
- C. Encryption of data files.
- D. Installing original copies of purchased software on hard disk drives.
正解：A
解説：
Viruses are spread through shared data. Downloading public-domain so are carries la risk that contaminated data may enter the computer.
質問 # 38
A perpetual inventory system uses a minimum quantity on hand to initiate purchase
ordering procedures for restocking. In reviewing the appropriateness of the minimum quantity level established by the stores department, the internal auditor is least likely to consider
- A. Seasonal variations in forecasting inventory demand.
- B. Available storage space and potential obsolescence.
- C. Stockout costs, including lost customers.
- D. Optimal order sizes determined by the economic order quantities model.
正解：D
解説：
The basic economic order quantity EOQ) model is based on the following variables: demand, variable cost per purchase order, and variable unit carrying cost. Thus, minimum stocking levels do not affect the EOQ.
質問 # 39
Which of following best demonstrates the application of the cost principle?
- A. A company reports trading and investment securities at their market cost
- B. A building purchased last year for $1 million is currently worth 1.2 million, but the company still reports the building at $1 million.
- C. A company reports assets at either historical or fair value, depending which is closer to market value.
- D. A building purchased last year for 1 million is currently worth 1,2 million , and the company adjusts the records to reflect the current value
正解：B
質問 # 40
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：B
解説：
The ECQ formula is
X = (2AD/K)1/2
質問 # 41
Which of the following methods, if used in conjunction with electronic data interchange (EDI), will improve the organization's cash management program, reduce transaction data input time and errors, and allow the organization to negotiate discounts with EDI vendors based on prompt payment?
- A. Electronic funds transfer.
- B. Biometrics.
- C. Standardized graphical user interface.
- D. Knowledge-based systems.
正解：A
質問 # 42
Which of the following distinguishes the added-value negotiation method from traditional negotiating methods?
- A. Each party adopts one initial position from which to start.
- B. Each negotiator minimizes the information provided to the other party.
- C. Each party's negotiator presents a menu of options to the other party.
- D. Each negotiator starts with an offer, which is optimal from the negotiator's perspective.
正解：C
質問 # 43
All of the following are possible explanations for a significant unfavorable material efficiency variance except:
- A. A large number of rush orders.
- B. Production of more units than planned for in the master budget.
- C. An inadequately trained and supervised labor force.
- D. Cutbacks in preventive maintenance.
正解：B
質問 # 44
Which one of the following is not a characteristic of an innovative manufacturing company?
- A. Improved customer satisfaction through product quality.
- B. Emphasis on continuous improvement.
- C. Responsiveness to the changing manufacturing environment.
- D. Emphasis on existing products.
正解：D
解説：
Innovative companies are customer driven. Because customers demand ever better quality and competitors are attempting to provide that quality, continuous improvement called kaizen by the Japanese) is essential for such companies. Thus, the flaw of innovative products and services must be continuous. Simply emphasizing existing products is not an effective strategy for most organizations.
質問 # 45
Tools that should be in place to ensure data integrity include III:
I. Monitoring software
II. Change controls
III. Trend analysis
IV.
IV Automatic timeout
- A. II, III, and IV only.
- B. I, II, III, and IV.
- C. I, III, and IV only.
- D. I and III only.
正解：B
解説：
The internal auditor should evaluate controls over data integrity. Tools that should be in place in order to ensure data integrity include intrusion management monitoring software, automatic timeout, and trend analysis), physical security for e-commerce servers, change controls, and reconciliation.
質問 # 46
Which of the following is an example of a contingent liability that a company should record?
- A. A potential assessment of additional income tax.
- B. Possible product warranty costs.
- C. The threat of a lawsuit by a competitor.
- D. The remote possibility of a contract breach.
正解：C
質問 # 47
A forward contract involves:
- A. A commitment today to purchase a product some time during the current day at its present price.
- B. A commitment today to purchase a product on a specific future date at a price determined today.
- C. A commitment today to purchase a product only when its price increases above its current exercise price.
- D. A commitment today to purchase a product on a specific future date at a price to be determined some time in the future.
正解：B
解説：
A forward contract is an executory contract in which the parties involved agree to the terms of a purchase and a sale, but performance is deferred. Accordingly, a forward contract involves a commitment today to purchase a product on a specific future date at a price del ermined today.
質問 # 48
Because changes in accounting estimates relate to changes in circumstances in the [List A] period, they should be reported [List B]_ List A List B:
- A. Option C
- B. Option B
- C. Option A
- D. Option D
正解：B
解説：
Changes in accounting estimates arise as new events occur, as more experience is obtained, or as additional evidence is acquired. A change should be reported in the period in which it occurs, as well as prospectively if future periods are effected. Retroactive reporting is impracticable because of it would result in continual adjustments of prior years' financial statements.
質問 # 49
An organization has a declining inventory turnover but an Increasing gross margin rate, Which of the following statements can best explain this situation?
- A. The organization has adopted just-in-time inventory.
- B. The organization's operating expenses are increasing.
- C. The organization is experiencing Inventory theft
- D. The organization's inventory is overstated.
正解：A
質問 # 50
When comparing the residual income of several investment centers the validity of comparisons may be destroyed by:
- A. Common amounts of invested capital for each investment center.
- B. Peculiarities of each investment center.
- C. Differences in the relative amount of income.
- D. Consistent use of an imputed interest rate.
正解：B
解説：
Residual income is income of an investment center, minus an imputed interest charge for invested capital. The theory is that earning an income greater than residual income indicates that expansion is desirable. However, comparisons of investment centers based on residual income may be misleading because of differences in products, markets, costs, and local conditions.
質問 # 51
Management has established a performance measurement focused on the accuracy of disbursements. The disbursement statistics, provided daily to ail accounts payable and audit staff, include details of payments stratified by amount and frequency. Which of the following is likely to be the greatest concern regarding this performance measurement?
- A. Availability of the data.
- B. Articulation of the data
- C. Relevance of the data.
- D. Measurability of the data
正解：C
質問 # 52
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IIA-CIA-Part3 試験は、自己啓発を望む内部監査担当者にとって重要なステップであり、組織にとっての価値を高めるために必要なものです。この試験に合格することは、候補者が自己啓発に必要な知識とスキルを持ち、組織のビジネス運営に関する有益な洞察力を提供できることを示します。また、リスク管理の重要性を理解し、その知識を活用してリスクを特定し、軽減することができることも示します。
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IIA IIA-CIA-Part3日常練習試験は2024年最新のに更新された344問あります：https://drive.google.com/open?id=1Gy4JgGwW3idZ9KdUIIKRbUuvfBXTwju2