2024年10月本日更新されたIIA-CIA-Part3試験問題集PDF試験エンジン無料！ [Q168-Q186]

2024年10月本日更新されたIIA-CIA-Part3試験問題集PDF試験エンジン無料！

こちらには最新版のIIA-CIA-Part3リアル試験解答！

質問 # 168
All of the following are useful for forecasting the needed level of inventory except:

A. Econometric modeling.
B. Information about seasonal variations in demand.
C. Knowledge of the behavior of business cycles.
D. Internal accounting allocations of costs to different segments of the company.

正解：D

解説：
Forecasts are the basis for business plans. Models are used in the forecasting process to make decisions that optimize future results. Internal accounting allocations of costs to different segments of the company are arbitrary assignments of already incurred costs that do not have anything to do with forecasting demand. An organization has collected data on the complaints made by personal computer users and has categorized the complaints.

質問 # 169
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. $266.667
C. $3.750.000
D. $5 000.000

正解：C

質問 # 170
Which of the following is a false statement about XBRL?

A. XBRL facilitates the automatic exchange of information
B. XBRL is used primarily in the U.S.
C. XBRL is designed to work with a variety of software applications.
D. XBRL is freely licensed.

正解：B

解説：
XBRL stands for eXtensible Business Reporting Language. It is being developed for business and accounting applications. It is an XML-based application used to create, exchange, and analyze financial reporting information and is being developed for worldwide use.

質問 # 171
In Year 1, Company C introduced a new line of computer products that carry a 2-year warranty against defects and workmanship. The entire/ estimates that the total warranty cost will be 10% of sales, with 40% of the expenditures occurring during the first year and 60% during the second year_ Sales and actual warranty expenditures for Year 1 and Year 2 were as follows:

At the end of Year 2, what will the balance in the estimated accrued warranty liability account be?

A. US $58,000
B. US $46,000
C. US $24,000
D. US $28,000

正解：D

解説：
If the warranty expenses is 10% of sales, the total expense for the 2 years is US $70,000$700,000 10%). Of that US $70,000 ($700,000) x 10%). Of that US $70,000, $12,000 was paid in Year 1 and $30,000 in Year 2. The US $42,000 of payments leaves an unpaid balance of US $28.000$70,000 - $42,000).

質問 # 172
A organization finalized a contract in which a vendor is expected to design, procure, and construct a power substation for $3,000,000. In this scenario, the organization agreed to which of the following types of contracts?

A. A lump-sum contract.
B. A bilateral contract.
C. A cost-reimbursable contract.
D. A time and material contract.

正解：A

質問 # 173
The techniques used in analyzing the problem is best described as:

A. Integrated auto aggressive-moving average ARIMA) modeling.
B. Linear programming
C. Differential calculus.
D. Simultaneously theory.

正解：D

解説：
Simulation is a technique for experimenting with logical/mathematical models using a computer. Despite the power of mathematics, many problems cannot be solved by known analytical methods because of the behavior of the variables and the complexity of their interactions. However, the performance of a quantitative model under uncertainty may be investigated by randomly selecting values for each of the variables in the model based on the probability distribution of each variable) and then calculating the value of the solution. If this process is performed a large number of times, the distribution of results from the model will be obtained. 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 # 174
When would a contract be dosed out?

A. When there's a dispute between the contracting parties
B. When the termination clause is enacted.
C. When there is a force majenre.
D. When ail contractual obligations have been discharged.

正解：D

質問 # 175
What is the tax expense that would have been reported on Lally's income statement for the year ended December 31 Year 1?

A. US $1,560,000
B. US $1.528.000 C US $1.600.000
D US $1,568,000

正解：A

解説：
Tax expense tax income) equals the sum of current tax expense current tax income) and deferred tax expense deferred tax income). Current tax expense equals taxes paid or payable, and deferred tax expense equals the change in the entity's deferred tax assets and liabilities. Because US $100,000 of interest income and US $80,UOn of rental income are not subject to tax in Year 1. taxable profit is US $3,820,000, and current tax expense is I I $1.528.000. Deferred tax expense equals the deferred tax liability US $51 1.000 40% = US $32,000) at year end, assuming no deferred tax asset or liability balances existed at the beginning of the year. Hence tax expense is US$1.560.000$1.528.000 + $32,000).
The following relates to Lally PLC for Year 1 and Year 2.
Profit before income taxes in Year 1 included rent income of US $80,000 that was not subject to income tax until its receipt in Year 2.
Lally was subject to an effective income tax rate of 40% in Year 1 and Year 2.

質問 # 176
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. 5 months.
B. 6 months.
C. 14 months.
D. 8 months.

正解：D

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 # 177
Performance appraisal systems might use any of three different approaches: 1) who did the job, 2) how the job was done, or 3) what was accomplished. Which approach is used by a system that places the focus on how the job was done?

A. Goal-oriented.
B. Employee-oriented.
C. Trait-oriented.
D. Behavior-oriented.

正解：D

解説：
Behavior-oriented performance evaluation rewards the behavior that is desired by management. Behavior control involves examining work processes rather than work output.

質問 # 178
What security feature would Identity a legitimate employee using her own smart device to gam access to an application run by the organization?

A. Using a jailbroken or rooted smart device feature.
B. Using only smart devices previously approved by the organization.
C. Obtaining written assurance from the employee that security policies and procedures are followed.
D. Introducing a security question known only by the employee.

正解：A

質問 # 179
Which of the following purchasing scenarios would gain the greatest benefit from implementing electronic cate interchange?

A. A Large volume of custom purchases
B. A just-in-time purchasing environment
C. A variable volume sensitive to material cost
D. A currently inefficient purchasing process

正解：B

質問 # 180
Cash interest payments in Year 2 were:

A. US $20,000
B. US $25,000
C. US $12,000
D. US $8,000

正解：C

解説：
The interest payable credited in Year 1 was US $15,000$20,000 interest expense - $5,000 amortized bond discount). Thus. the cash interest payment was US $12,000$8,000 beginning interest payable + $15,000 interest payable credited in Year 1 - $11.000 ending interest payable).

質問 # 181
The following ratios relate to an entity's financial situation compared with that of its:

What conclusion could a financial analyst validly draw from these ratios?

A. The entity's shares have a higher market value to carrying amount than does the rest of the industry.
B. The entity uses more debt than does the average entity in the industry.
C. The entity's product has a high market share, leading to higher profitability.
D. The entity's profits are increasing over time.

正解：B

解説：
The use of financial leverage has a multiplier effect on the return on assets. The extended Du Pont formula illustrates this point by showing that the return on equity equals the return on assets times the grace factor, also called the equity multiplier total assets -ordinary equity). Thus, greater use of debt increases the equity multiplier and the return on equity. In this example, the equity multiplier is 1:12 15.2% ROE / 7.9% ROA), and the industry average is 1.40 12.9% ROE / 9.2% ROA). The higher quality multiplier Indicates that the entity uses more debt than the industry average.

質問 # 182
Which of the following most accurately describes the purpose of application authentication controls?

A. To ensure the validity, accuracy, and completeness of outputs from business applications.
B. To ensure that business applications are protected from unauthorized logical access.
C. To ensure that data input into business applications is valid, complete, and accurate.
D. To prevent or detect errors in data processed using business applications.

正解：B

質問 # 183
Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?

A. Interface with corporate systems.
B. Increasing complexity over time.
C. Ability to meet user needs.
D. Hidden data columns or worksheets.

正解：C

質問 # 184
Which of the following project scheduling techniques is commonly used in total quality management for simplifying work processes?

A. Gantt charts.
B. Program evaluation and review technique.
C. Flowcharting.
D. Critical path method.

正解：C

解説：
Flowcharting is commonly used in computer programming for determining program logic and in total quality management for simplifying work processes. However, they are also used for establishing the desirable sequence of activities and decisions.

質問 # 185
A local area network LAN) is best described as a(n):

A. Computer system that connects computers of all sizes, workstations, terminals, and other devices within a limited proximity.
B. Method to offer specialized software, hardware, and data handling techniques that improve effectiveness and reduce costs.
C. System to allow computer users to meet and share ideas and information.
D. Electronic library containing millions of items of data that can be reviewed, retrieved, and analyzed.

正解：A

解説：
A LAN is a local distributed computer system, often housed within a single building. Computers, communication devices, and other equipment are linked by dedicated channels. Special software facilitates efficient data communication among the hardware devices.

質問 # 186
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