IIA-CIA-Part3-3P問題集PDFは最新 [2023年最新] 究極な学習ガイド [Q87-Q103]

IIA-CIA-Part3-3P問題集PDFは最新 [2023年最新] 究極な学習ガイド

IIA-CIA-Part3-3P試験問題集PDFは更新された問題集でしかも合格保証付き

IIA-CIA-Part3-3Pの認定を取得することは、内部監査のビジネス知識における候補者の専門知識を証明し、彼らのキャリアの可能性を向上させることができます。この認定は世界的に認知され、雇用主に高く評価されています。さらに、この認定を維持するには、専門分野の最新のトレンドやベストプラクティスについて常に学び続けることが必要であるため、認定された個人が常に最新の情報にアップデートされることが保証されます。

IIA-CIA-Part3-3Pは、認定内部監査人（CIA）プログラムの一部として、内部監査のビジネス知識分野における候補者の知識や専門知識を試験する資格試験です。この試験に合格することで、候補者はCIA認定を取得するだけでなく、ビジネスの洞察力、財務管理、戦略計画などの分野でのスキルを証明することができます。

質問 # 87
Which of the following devices best controls both physical and logical access to information systems?

A. Electromechanical lock.
B. Identification card.
C. Plenum.
D. Biometric lock.

正解：D

質問 # 88
The most important reason to use risk assessment in audit planning is to:

A. Enhance assurance provided to management.
B. Identify redundant controls.
C. Assist in developing audit programs.
D. Improve budgeting accuracy.

正解：A

質問 # 89
Which of the following organization structures would most likely be able to cope with rapid changes and uncertainties?

A. Decentralized.
B. Departmentalized.
C. Tall structure.
D. Centralized.

正解：A

質問 # 90
An organization has received funding to continue a program that utilizes an in-house Due to new legislative requirements the application will require additional features to capture information not previously collected Which of the following is the most critical for completing this specific project?

A. A Gantt chart that identifies the critical path for completing the project
B. A project plan with a flexible scope to accommodate legislative requirements
C. Change management controls to avoid technical conflicts within the application
D. A detailed budget that identifies hardware resources for the project

正解：C

質問 # 91
Which of the following characteristics applies to an organization that adopts a flat structure?

A. The span of control is wide.
B. The structure is dispersed geographically.
C. The lower-level managers are encouraged to exercise creativity when solving problems.
D. The hierarchy levels are more numerous.

正解：A

質問 # 92
An organization had three large centralized divisions: one that received customer orders for service work; one that scheduled the service work at customer locations; and one that answered customer calls about service problems. These three divisions were restructured into seven regional groups, each of which performed all three functions. One advantage of this restructuring would be:

A. Improved work flow.
B. Increased specialization.
C. Greater economies of scale.
D. Better internal controls.

正解：A

質問 # 93
An internal auditor computed that one of the organization's accounting divisions is processing 30 travel reports per hour while another accounting division is processing 22 travel reports per hour.
Which of the following efficiency measures did the internal auditor most likely employ?

A. Operating rate.
B. Asset efficiency rate.
C. Resource utilization rate.
D. Productivity rate.

正解：D

質問 # 94
What are the objectives of governance as defined by the Standards?

A. Identify, assess, manage, and control.
B. Add value, improve, assure, and conform.
C. Inform, direct, manage, and monitor.
D. Organize, assign, authorize, and implement.

正解：C

質問 # 95
If legal or regulatory standards prohibit conformance with certain parts of The IIA's Standards, the auditor should do which of the following?

A. Conform with all other parts of The IIA's Standards; there is no need to provide appropriate disclosures.
B. Continue the engagement without conforming with the other parts of The IIA's Standards.
C. Withdraw from the engagement.
D. Conform with all other parts of The IIA's Standards and provide appropriate disclosures.

正解：D

質問 # 96
A restaurant deeded to expand its business to include delivery services rather than relying on third-party food delivery services. Which of the following best describes the restaurant's strategy?

A. Differentiation
B. Risk avoidance
C. Vertical integration
D. Diversification

正解：C

質問 # 97
Which type of bond sells at a discount from face value, then increases in value annually until it reaches maturity and provides the owner with the total payoff?

A. Junk bonds.
B. Commodity-backed bonds.
C. High-yield bonds.
D. Zero coupon bonds.

正解：D

質問 # 98
The leadership of an organization encourages employees to form voluntary problem-solving groups whereby several employees from the same work area meet regularity during work hours to discuss improvements and creative ways to reduce costs. Which of the following best describes this approach?

A. Self-managed teams
B. Quality control circles
C. Open-book management
D. Cross-functional teams

正解：A

質問 # 99
Listening effectiveness is best increased by:

A. Waiting to review key concepts until the speaker has finished talking.
B. Resisting both internal and external distractions.
C. Factoring in biases in order to evaluate the information being given.
D. Tuning out messages that do not seem to fit the meeting purpose.

正解：B

質問 # 100
An organization engages in questionable financial reporting practices due to pressure to meet unrealistic performance targets. Which internal control component is most negatively affected?

A. Risk assessment.
B. Control activities.
C. Monitoring.
D. Control environment.

正解：D

質問 # 101
Which of me following is applicable to both a job order cost system and a process cost system?

A. Total manufacturing costs are determined at the end of each period.
B. Costs are summarized in a production cost repot for each department
C. Three manufacturing cost elements are tracked direct materials direct labor and manufacturing overhead.
D. The unit cost can be calculated by dividing the total manufacturing costs for the period by the units produced during the period

正解：C

質問 # 102
How do data analysis technologies affect internal audit testing?