IIA-CIA-Part3問題集、IIA実際の試験問題

質問 1

Which of the following accounting methods is an investor organization likely to use when buying 40 percent of the stock of another organization?

A. Fair value method.

B. Consolidation method.

C. Cost method.

D. Equity method .

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 2

Which of the following controls refers to requiring employees to use a combination of PINs, passwords, and
/or biometrics to access an organization ' s smart device apps and data?

A. Authentication.

B. Remote wipe.

C. Software encryption.

D. Device encryption.

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 3

Which of the following statements is true regarding user-developed applications (UDAs)?

A. UDAs typically are subjected to application development and change management controls.

B. Updating UDAs may lead to various errors resulting from changes or corrections.

C. Using UDAs typically enhances the organization ' s ability to comply with regulatory factors.

D. UDAs are less flexible and more difficult to configure than traditional IT applications.

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 4

According to IIA guidance, which of the following would be the best first stop to manage risk when a third party is overseeing the organization ' s network and data?

A. Drafting a strong contract that requires regular vendor control reports end a right-to-audit clause.

B. Creating a comprehensive reporting system for vendors to demonstrate their ongoing due diligence in network operations.

C. Creating a standing cyber-security committee to identify and manage risks related to data security

D. Applying administrative privileges to ensure right to access controls are appropriate.

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 5

A small software development firm designs and produces custom applications for businesses. The application development team consists of employees from multiple departments who all report to a single project manager. Which of the following organizational structures does this situation represent?

A. Matrix organization.

B. Product departmentalization

C. Divisional organization

D. Functional departmentalization.

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 6

An organization with global headquarters in the United States has subsidiaries in eight other nations. If the organization operates with an ethnocentric attitude, which of the following statements is true?

A. There is a significant amount of collaboration between headquarters and subsidiaries

B. Standards used for evaluation and control are determined at local subsidiaries, not set by headquarters

C. People of local nationality are developed for the best positions within their own country

D. Orders, commands, and advice are sent to the subsidiaries from headquarters

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 7

Which of the following is a type of network in which an organization permits specific users, such as existing customers, to have access to its internal network through the Internet by building a virtual private network?

A. Broadband.

B. Extranet.

C. Intranet.

D. Digital subscriber line.

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 8

Which of the following best describes the concept of relevant cost?

A. A future cost that is the same among alternatives.

B. A future cost that differs among alternatives.

C. A past cost that is the same among alternatives.

D. A past cost that differs among alternatives.

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 9

Which of the following is a true statement regarding the primary functionality of firewalls?

A. All firewalls intercept and decode data all the way up the stack to the application layer.

B. All firewalls receive, process, and transmit data within the network via physical media.

C. All firewalls secure encryption of data transfer between various users in the organization.

D. All firewalls monitor and control incoming and outgoing traffic in accordance with predefined rules.

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 10

Which of the following is a characteristic of using a hierarchical control structure?

A. Less use of policies and procedures.

B. Less organizational commitment by employees.

C. Less emphasis on extrinsic rewards.

D. Less employee's turnover.

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 11

An internal auditor is reviewing the sales and collections processes of an e-commerce organization that is facing budget constraints. The auditor found that the accountant did not perform reconciliations of cash collections in a timely manner. The auditor determined that the reason was timing errors in the interfacing process between the customer payments portal and the accounting system. The current customer payments portal was recently implemented to replace a legacy system. The finance manager is in charge of the customer payments portal. Which of the following recommendations is the most appropriate to address the root cause of this deficiency?

A. The finance manager should work with IT and the vendor of the customer payments portal to rectify the interfacing errors

B. The accountant, in view of the budget constraints, should consider a manual workaround to include unposted transactions into the accounting system in a timely manner

C. Management should consider investing in a new customer payments portal, as the existing portal is unable to interface accurately with the accounting system

D. The accountant should perform reconciliations of cash collections to customer payment records and investigate exceptions in a timely manner

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 12

A retail organization is considering acquiring a composite textile company. The retailer ' s due diligence team determined the value of the textile company to be $50 million. The financial experts forecasted net present value of future cash flows to be $60 million. Experts at the textile company determined their company ' s market value to be $55 million if purchased by another entity. However, the textile company could earn more than $70 million from the retail organization due to synergies. Therefore, the textile company is motivated to make the negotiation successful. Which of the following approaches is most likely to result in a successful negotiation?

A. Develop a bargaining zone that lies between $50 million and $70 million and create sets of outcomes between $50 million and $70 million.

B. Adopt an added-value negotiating strategy, develop a bargaining zone between $50 million and $70 million, and create sets of outcomes between $50 million and $70 million.

C. Develop a bargaining zone that lies between $55 million and $60 million and create sets of outcomes between $55 million and $60 million.

D. Involve a mediator as a neutral party who can work with the textile company ' s management to determine a bargaining zone.

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 13

An analytical model determined that on Friday and Saturday nights the luxury brands stores should be open for extended hours and with a doubled number of employees present; while on Mondays and Tuesdays costs can be minimized by reducing the number of employees to a minimum and opening only for evening hours Which of the following best categorizes the analytical model applied?

A. Diagnostic.

B. Prolific.

C. Descriptive.

D. Prescriptive.

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 14

An organization upgraded to a new accounting software. Which of the following activities should be performed by the IT software vendor immediately following the upgrade?

A. Software testing and validation

B. Backup and restoration.

C. Services to manage and maintain the IT Infrastructure.

D. Market analysis lo identify trends

正解: A

解説: (PassTest メンバーにのみ表示されます)

IIA Internal Audit Function - IIA-CIA-Part3 模擬練習