2025年最新の100%無料IIA-CIA-Part3日常練習試験には344問があります
IIA-CIA-Part3試験資料IIA学習ガイド
質問 # 95
Which of the following statements regarding program change management is not correct?
- A. The degree of risk associated with a proposed change determines if the change request requires authorization.
- B. In order to protect the production environment, changes must be managed in a repeatable, defined, and predictable manner.
- C. All changes should be tested in a non-production environment before migrating to the production environment.
- D. The goal of the change management process is to sustain and improve organizational operations.
正解：A
解説：
Explanation/Reference:
質問 # 96
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. 2 and 3 only
- C. 1 and 3 only
- D. 1 and 2 only
正解：B
質問 # 97
When granting third parties temporary access to an entity's computer systems, which of the following is the most effective control?
- A. User accounts specify expiration dates and are based on services provided.
- B. User accounts are deleted when the work is completed.
- C. Administrator access is provided for a limited period.
- D. Access is approved by the supervising manager.
正解：A
質問 # 98
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. Stockout costs, including lost customers.
- B. Available storage space and potential obsolescence.
- C. Optimal order sizes determined by the economic order quantities model.
- D. Seasonal variations in forecasting inventory demand.
正解：C
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 # 99
The marginal cost of capital MCC) curve for this entity rises price, first when the entity has raised US $75 million and again when US $175 million of new funds has been raised. These increases in the MCC are caused by:
- A. Decreases in the returns on the additional investments undertaken.
- B. Increases in the returns on the additional investments undertaken.
- C. Decreases in the cost of at least one of the financing sources.
- D. Increases in the cost of at least one of the financing sources.
正解：D
解説：
The MCC is a weighted average of the costs of the different financing sources. If the cost of any source of financing increases, the MCC curve will rise. The MCC curve is upward sloping because the lowest cost financing sources are assumed to be used first. Thus, as cumulative debt increases, the cost of debt also increases. CyberAge Outlet. a relatively new store, is a cafe that offers customers the opportunity to browse the Internet or play computer games at their tables while they drink coffee. The customer pays a fee based on the amount of time spent signed on to the computer. The store also sells books, tee-shirts, and computer accessories. CyberAge has been paying all of its bills on the last day of the payment period, thus forfeiting all supplier discounts. Shown below are data on CyberAge's two major vendors, including average monthly purchases and credit terms.
質問 # 100
The balanced scorecard approach differs from traditional performance measurement approaches because it adds which of the following measures?
1. Financial measures
2. Internal business process measures.
3. Client satisfaction measures
4. Innovation and learning measures
- A. 1 only.
- B. 3 and 4 only.
- C. 2, 3, and 4 only
- D. 2 and 4 only.
正解：C
質問 # 101
The costs of quality that are incurred in detecting units of product that do not conform to product specifications are referred to as:
- A. Preventive costs.
- B. Appraisal costs.
- C. Internal failure costs.
- D. External failure costs.
正解：B
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 # 102
Which of the following is the primary benefit of including end users in the system development process?
- A. Improved integrity of programs and processing.
- B. Enhanced ongoing maintenance of the system.
- C. Greater accuracy of the testing phase.
- D. Reduced need for unexpected software changes.
正解：C
質問 # 103
Which of the following statements is true regarding outsourced business processes?
- A. The key controls of outsourced business processes typically are more difficult to audit because they are designed and managed externally.
- 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. Generally, independence is improved when the internal audit activity reviews outsourced business processes.
正解：C
質問 # 104
An auditor has just completed a physical security audit of a data center. Because the center engages in top- secret defense contract work, the auditor has chosen to recommend biometric authentication for workers entering the building. The recommendation might include devices that verify all of the following except:
- A. Retina patterns.
- B. Fingerprints.
- C. Password patterns.
- D. Speech patterns.
正解：C
解説：
Biometric technologies are automated methods of establishing an individual's identity using physiological or behavioral traits. These characteristics include fingerprints, retina patterns, hand geometry, signature dynamics, speech, and keystroke dynamics.
質問 # 105
Which of the following methods is most closely associated to year over year trends?
- A. Vertical analysis
- B. Ratio analysis
- C. Common-size analysis
- D. Horizontal analysis
正解：D
質問 # 106
What is RST's accounts receivable turnover for Year 6?
- A. 16 times
- B. 6 times
- C. 10 times
- D. 19 times
正解：D
解説：
The accounts receivable turnover equals net credit sales divided by average trade receivables net). In Year 6, the accounts receivable turned over 19 times {285.000 [(16,000 ending AIR + 14,000 beginning AIR) / 2]}.
The market value of RST's ordinary stock at the end of Year 6 was US $100.00 per share.
質問 # 107
Which of the following descriptions of the internal control system are indicators that risks are managed effectively?
1. Existing controls promote compliance with applicable laws and regulations.
2. The control environment is designed to address all identified risks to the organization.
3. Key controls for significant risks to the organization remain consistent over time.
4. Monitoring systems are in place to alert management to unexpected events.
- A. 2 and 3.
- B. 2 and 4.
- C. 1 and 3.
- D. 1 and 4.
正解：D
解説：
Explanation
質問 # 108
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. Giving assurance that risks are evaluated correctly.
- C. Coaching management in responding to risk.
- D. Facilitating the identification and evaluation of risks.
正解：B
質問 # 109
Which of the following statements is true regarding data backup?
- A. Backup media should be restored only m case of a hardware or software failure
- B. Backups should be stored in a secured location onsite for easy access.
- C. System backups should always be performed real time.
- D. The tape rotation schedule affects how long data is retained
正解：D
質問 # 110
Computer program libraries should be kept secure by:
- A. Monitoring physical access to program library media.
- B. Denying remote access via terminals.
- C. Restricting physical and logical access.
- D. Installing a logging system or program access.
正解：C
解説：
An important operating control is to establish a library to preclude misplacement. misuse, or theft of data files, programs, and documentation. A librarian should perform this custodianship function and be appropriately accountable. Restricting physical and logical access secures programs from unauthorized use, whether in person or remotely via terminals.
質問 # 111
A bank uses customer departmentalization to categorize its departments. Which of the following groups best exemplifies this method of categorization?
- A. South southwest and east.
- B. Mortgages credit cards and savings
- C. Teller manager and IT specialist
- D. Community institutional and agricultural banking.
正解：D
質問 # 112
The journal entry required to close the utilities expense account is
- A. Utilities expense US $1,400 Retained earnings US $1,400
- B. Income Summary US $1,400 Utilities expense US $1,400
- C. Rental expense US $1,400 Utilities expense US $1,400
- D. Utilities expense US $1,400 Income summary US $1,400
正解：B
解説：
All income statement account balances are closed either to a summary account such as income summary or revenue and expense summary) or to retained earnings. The normal balance of an expense account is a debit. Thus, an expense account is credited in a closing entry.
質問 # 113
The estimated demand for pretzels at the next home football game using an expected value approach is:
- A. 4,000 pretzels.
- B. 4,400 pretzels.
- C. None of the answers are correct.
- D. 5,000 pretzels.
正解：B
解説：
The calculation using an expected value approach weights each possible sales volume by its probability. Thus, the estimated demand is 4,400 pretzels.
質問 # 114
Which of the following descriptions of the internal control system are indicators that risks are managed effectively?
1. Existing controls promote compliance with applicable laws and regulations.
2. The control environment is designed to address all identified risks to the organization.
3. Key controls for significant risks to the organization remain consistent over time.
4. Monitoring systems are in place to alert management to unexpected events.
- A. 2 and 3.
- B. 2 and 4.
- C. 1 and 3.
- D. 1 and 4.
正解：D
解説：
Explanation/Reference:
質問 # 115
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