2024年最新のIIA-CIA-Part3-3P問題集レビュー専門クイズ学習材料
IIA-CIA-Part3-3Pテスト準備トレーニング練習試験問題 練習テスト
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質問 # 92
Which of the following statements is true regarding outsourced business processes?
- A. Generally, independence is improved when the internal audit activity reviews outsourced business processes.
- B. Outsourced business processes should not be considered in the internal audit universe because the controls are owned by the external service provider.
- C. The system of internal controls may be better and more efficient when the business process is outsourced compared to internally sourced.
- D. The key controls of outsourced business processes typically are more difficult to audit because they are designed and managed externally.
正解：C
質問 # 93
Which of the following controls would be the most effective in preventing the disclosure of an organization's confidential electronic information?
- A. Logs of user activity within the information system
- B. Two-factor authentication for access into the information system
- C. Limited access to information based on employee duties
- D. Non-disclosure agreements between the firm and its employees
正解：D
質問 # 94
With regard to project management when of the following statements about prefect crashing is true?
- A. It is an optimization technique where activities are performed in parallel rather than sequentially
- B. It is a compression technique in which resources are added to the protect
- C. It involves a revaluation of protect requirements and/or scope.
- D. It leads to an increase in risk and often results in rework
正解：B
質問 # 95
Which of the following would provide the most relevant assurance that the application under development will provide maximum value to the organization?
- A. Use of a formal systems development lifecycle.
- B. Adequate software documentation.
- C. Formalized non-regression testing phase.
- D. End-user involvement.
正解：D
質問 # 96
Which of the following is an example of a physical control?
- A. Performing business continuity and disaster recovery planning
- B. Establishing a physical security policy and promoting it throughout the organization
- C. Providing fire detection and suppression equipment
- D. Keeping an offsite backup of the organization's critical data
正解：C
質問 # 97
Which mindset promotes the most comprehensive risk management strategy?
- A. Mitigate losses.
- B. Improve operational efficiency.
- C. Increase shareholder value.
- D. Maximize market share.
正解：C
質問 # 98
Which of the following devices best controls both physical and logical access to information systems?
- A. Identification card.
- B. Biometric lock.
- C. Electromechanical lock.
- D. Plenum.
正解：B
質問 # 99
For employees, the primary value of implementing job enrichment is which of the following?
- A. An increased opportunity to manage better the work done by their subordinates.
- B. Support for personal growth and a meaningful work experience.
- C. Validation of the achievement of their goals and objectives.
- D. Increased knowledge through the performance of additional tasks.
正解：B
質問 # 100
Which of the following best describes the purpose of disaster recovery planning?
- A. To reconstitute systems efficiently following a disruptive event.
- B. To establish a protected area of network that is accessible to the public after a disaster
- C. To define rules on how devices within the system should communicate after a disaster.
- D. To describe how data should move from one system to another system in case of an emergency.
正解：A
質問 # 101
The process of scenario planning begins with which of the following steps?
- A. Selecting the issue or decision that will impact how the organization conducts future business.
- B. Determining the trends that will influence key factors in the organization's environment.
- C. Selecting leading indicators to alert the organization of future developments.
- D. Identifying how customers, suppliers, competitors, employees, and other stakeholders will react.
正解：A
質問 # 102
Technological uncertainty, subsidy, and spin-offs are usually characteristics of:
- A. Emerging industries.
- B. Mature industries.
- C. Fragmented industries.
- D. Declining industries.
正解：A
質問 # 103
Which of the following assumptions regarding cost-volume-profit analysis is true?
- A. When more than one type of product is sold, the sales mix changes.
- B. Only variable costs have to be classified accurately.
- C. Costs are affected by changes in activity only.
- D. The behavior of costs and revenues is inverse.
正解：C
質問 # 104
An internal auditor observed that the organization's disaster recovery solution will make use of a code site in a town several miles away Which of the following is likely to be a characteristic of this disaster recovery solution?
- A. Recovery resources and data restore processes have not been defined
- B. Recovery time is expected to be less than one week
- C. Servers are not available and need to be procured
- D. Data is synchronized in real lime
正解：C
質問 # 105
Which of the following accounting methods is an investor organization likely to use when buying 40 percent of the stock of another organization?
- A. Cost method
- B. Equity method
- C. Consolidation method
- D. Fair value method
正解：B
質問 # 106
in which of the following technical infrastructure audits should attention be turned to physical security and environmental controls?
- A. Data center review
- B. Network configuration review
- C. Database review
- D. Operating systems review
正解：A
質問 # 107
According to MA guidance on IT. which of the following controls the routing of data packets to link computers?
- A. Control environment.
- B. Application program code.
- C. Operating system.
- D. Network.
正解：D
質問 # 108
Which of the following is a primary driver behind the creation and prioritization of new strategic initiatives established by an organization?
- A. Threats and opportunities.
- B. Governance
- C. Performance.
- D. Risk tolerance
正解：A
質問 # 109
How do data analysis technologies affect internal audit testing?
- A. They improve the effectiveness of spot check testing techniques
- B. They increase the internal auditor's objectivity
- C. They allow greater insight into high risk areas.
- D. They reduce the overall scope of the audit engagement.
正解：C
質問 # 110
Which of the following is the best approach to overcome entry barriers into a new business?
- A. Use an established distribution relationship.
- B. Enter into a slow-growing market.
- C. Offer a standard product that is targeted in the recognized market.
- D. Invest in commodity or commodity-like product businesses.
正解：A
質問 # 111
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