お手軽にダウンロードできるIIA-CIA-Part3-3P試験問題集が更新されたのは487問があります
最新更新されたのはIIA-CIA-Part3-3P試験問題2022年更新
質問 110
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. Develop a bargaining zone that lies between $55 million and $60 million and create sets of outcomes between $55 million and $60 million.
- C. Involve a mediator as a neutral party who can work with the textile company's management to determine a bargaining zone.
- D. 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.
正解: B
質問 111
According to the waterfall cycle approach to systems development, which of the following sequence of events is correct?
- A. System requirements, software design, analysis, program design, coding, testing, operations.
- B. System requirements, analysis, coding, software design, program design, testing, operations.
- C. System requirements, software design, analysis, program design, testing, coding, operations.
- D. Program design, system requirements, software design, analysis, coding, testing, operations.
正解: A
質問 112
In the current year, a merchandising organization had an inventory turnover ratio of 3.0, which was less than the industry average of 6.5. Which of the following offers the most likely explanation for this difference?
- A. The organization has understated the amount of inventory in its financial statements
- B. The organization is holding obsolete or damaged items in its inventory
- C. The organization has overstated the cost of purchases in its financial statements.
- D. The organization experienced an unexpectedly large increase in sales shortly before year end.
正解: B
質問 113
Which of the following methods is most closely associated to year over year trends?
- A. Common-size analysis
- B. Horizontal analysis
- C. Ratio analysis
- D. Vertical analysis
正解: B
質問 114
Which of the following security controls would be the most effective in preventing security breaches?
- A. Monitoring privileged accounts.
- B. Access logging.
- C. Approval of identity request.
- D. Audit of access rights.
正解: D
質問 115
A chief audit executive (CAE) was asked to participate in the selection of an external auditor. Which of the following would not be a typical responsibility for the CAE?
- A. Evaluate the proposed external auditor fee.
- B. Recommend criteria to be used in the selection process.
- C. Develop appropriate performance metrics.
- D. Monitor the work of the external auditors.
正解: C
質問 116
An organization had a gross profit margin of 40 percent in year one and in year two. The net profit margin was 18 percent in year one and 13 percent in year two.
Which of the following could be the reason for the decline in the net profit margin for year two?
- A. Total sales increased relative to expenses.
- B. Cost of sales increased relative to sales.
- C. The organization had a higher dividend payout rate in year two.
- D. The government increased the corporate tax rate.
正解: B
質問 117
Which of the following costs would be incurred in an inventory stockout?
- A. Lost sales, lost customers, and backorder.
- B. Lost sales, safety stock, and backorder.
- C. Lost sales, lost customers, and safety stock.
- D. Lost customers, safety stock, and backorder.
正解: A
質問 118
Which of the following types of analytics would be used by an organization to examine metrics by business units and identity the most profitable business units?
- A. Diagnostic analytics
- B. Detailed analytics
- C. Predictive analytics
- D. Prescriptive analytics
正解: D
質問 119
In mergers and acquisitions, which of the following is an example of a horizontal combination?
- A. A movie producer acquires movie theaters.
- B. A petroleum processing company acquires an agro-processing firm.
- C. Dairy manufacturing company taking over a large dairy farm.
- D. A baker taking over a competitor.
正解: D
質問 120
Which of the following is an example of a key systems development control typically found in the in-house development of an application system?
- A. A record is maintained to track the process of data from input, to output, to storage
- B. Business users' requirements are documented, and their achievement is monitored
- C. Logical access controls monitor application usage and generate audit trails.
- D. The development process is designed to prevent, detect and correct errors that may occur
正解: B
質問 121
Which of the following IT strategies is most effective for responding to competitive pressures created by the marketplace?
- A. Expand the use of automated controls.
- B. Provide users with greater online access to information systems.
- C. Promote closer linkage between organizational strategy and information.
- D. Enhance the functionality of application systems.
正解: D
質問 122
Which of the following is accurate regarding help desk service providers?
- A. Turn-around time cannot always be defined for each level of service in complex environments.
- B. Performance results, deficiencies, and remediation should not be used as criteria for ongoing vendor evaluation.
- C. Any problems troubleshooting can be categorized as a help desk service.
- D. Ongoing monitoring procedures that measure and compare actual performance to the expected service-level parameters must be set by the service provider.
正解: D
質問 123
Which of the following is a product-oriented definition of a business rather than a market-oriented definition of a business?
- A. We provide climate control in the home.
- B. We make movies.
- C. We are a people-and-goods mover.
- D. We supply energy.
正解: B
質問 124
An organization decided to install a motion detection system in its warehouse to protect against after-hours theft. According to the COSO enterprise risk management framework, which of the following best describes this risk management strategy?
- A. Reduction.
- B. Elimination.
- C. Avoidance.
- D. Sharing.
正解: A
質問 125
The process of scenario planning begins with which of the following steps?
- A. Identifying how customers, suppliers, competitors, employees, and other stakeholders will react.
- B. Determining the trends that will influence key factors in the organization's environment.
- C. Selecting the issue or decision that will impact how the organization conducts future business.
- D. Selecting leading indicators to alert the organization of future developments.
正解: C
質問 126
During a review of the accounts payable process, an internal auditor gathered all of the vendor payment transactions for the past 24 months. The auditor then used an analytics tool to identify the top five vendors that received the highest sum of payments.
Which of the following analytics techniques did the auditor apply?
- A. Process mining.
- B. Data mining.
- C. Data analysis.
- D. Process analysis.
正解: D
質問 127
Which of the following borrowing options is an unsecured loan?
- A. Pledged accounts receivable.
- B. Second-mortgage financing from a bank.
- C. An issue of commercial paper.
- D. Asset-based financing.
正解: C
質問 128
Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?
- A. Hidden data columns or worksheets.
- B. Increasing complexity over time.
- C. Ability to meet user needs.
- D. Interface with corporate systems.
正解: C
質問 129
The first step in determining product price is:
- A. Selecting a pricing method.
- B. Determining the cost of the product.
- C. Developing pricing objectives.
- D. Evaluating prices set by the competitors.
正解: C
質問 130
Which of the following corporate social responsibility strategies is likely to be most effective in minimizing confrontations with influential activists and lobbyists?
- A. Maintain a comprehensive publicity campaign that highlights the organization's efforts.
- B. Continually evaluate the needs and opinions of all stakeholder groups.
- C. Increase goodwill through philanthropic activities among stakeholder communities.
- D. Ensure strict compliance with applicable laws and regulations to avoid incidents.
正解: B
質問 131
According to MA guidance on IT. which of the following controls the routing of data packets to link computers?
- A. Control environment.
- B. Operating system.
- C. Application program code.
- D. Network.
正解: D
質問 132
Which of the following statements are true regarding the use of heat maps as risk assessment tools?
1. They focus primarily on known risks, limiting the ability to identify new risks.
2. They rely heavily on objective assessments and related risk tolerances.
3. They are too complex to provide an easily understandable view of key risks.
4. They are helpful but limited in value in a rapidly changing environment.
- A. 1 and 2 only
- B. 3 and 4 only
- C. 2 and 3 only
- D. 1 and 4 only
正解: D
質問 133
Which of the following is a characteristic of using a hierarchical control structure?
- A. Less organizational commitment by employees
- B. Less employees turnover
- C. Less use of policies and procedures
- D. Less emphasis on extrinsic rewards
正解: A
質問 134
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