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質問 # 103
Which of the following does not provide operational assurance that a computer system is operating properly?
- A. Testing policy compliance.
- B. Conducting system monitoring.
- C. Making system changes.
- D. Performing a system audit.
正解：C
質問 # 104
Which of the following is a disadvantage of selecting a commercial software package rather than developing an application internally?
- A. Employee resistance to change.
- B. Incompatibility with client/server technology.
- C. Lack of flexibility.
- D. Inadequate technical support.
正解：C
質問 # 105
According to IIA guidance, which of the following is a typical risk associated with the tender process and contracting stage of an organization's IT outsourcing life cycle?
- A. The process is not sustained and is not optimized as planned.
- B. The operational quality is less than projected.
- C. There is increased potential for loss of assets.
- D. There is a lack of alignment to organizational strategies.
正解：C
質問 # 106
An organization is experiencing a high turnover. Which of the following can human resources deploy to effectively detect the root cause of turnover?
- A. Require regular performance appraisals
- B. Ensure mandatory vacations
- C. Perform exit interviews
- D. Encourage periodic rotation of employee duties.
正解：C
質問 # 107
In which of the following scenarios would transfer pricing be used?
- A. Company A moves goods internally from one location to another.
- B. Company A owns both Company B and Company C; all three companies sell goods to the public.
- C. Company A owns Company B; Company B sells goods to Company A.
- D. Company A does not own Company B. Company A charges Company B a fee to sell Company B's goods without taking ownership of the goods.
正解：C
質問 # 108
As it relates to the data analytics process, which of the following best describes the purpose of an internal auditor who cleaned and normalized data?
- A. The auditor eliminated duplicate information.
- B. The auditor made data usable for a specific purpose by ensuring that anomalies were identified and corrected.
- C. The auditor ensured data fields were consistent and that data could be used for a specific purpose.
- D. The auditor organized data to minimize useless information.
正解：B
質問 # 109
Which of the following re a result of implementing an e-commerce system, which relies heavily on electronic data interchange and electronic funds transfer, for purchasing and billing?
- A. Higher inventory balances
- B. Higher cash flow and treasury balances
- C. Higher accounts payable
- D. Higher accounts receivable
正解：D
質問 # 110
Organizations mat adopt just-in-time purchasing systems often experience which of the following?
- A. A greater need for linkage with a vendor s computerized order entry system.
- B. A greater need for inspection of goods as the goods arrive.
- C. A slight increase in carrying costs.
- D. An increase in the number of suitable suppliers
正解：A
質問 # 111
Which of the following roles would be least appropriate for the internal audit activity to undertake with regard to an organization's corporate social responsibility (CSR) program?
- A. Identify and prioritize the CSR issues that are important to the organization.
- B. Evaluate the effectiveness of the organization's CSR efforts.
- C. Serve as an advisor on internal controls related to CSR.
- D. Consult on project design and implementation of the CSR program.
正解：A
質問 # 112
According to IIA guidance, which of the following statements is true with regard to workstation computers that access company information stored on the network?
- A. Cybersecurity issues can be controlled at an enterprise level making workstation level controls redundant
- B. With security risks near an all-time high workstations should not be connected to the company network
- C. individual workstation computer controls are not as important as companywide server controls.
- D. Particular attention should be paid to housing workstations away from environmental hazards.
正解：D
質問 # 113
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. Control activities.
- B. Risk assessment.
- C. Monitoring.
- D. Control environment.
正解：D
質問 # 114
Technological uncertainty, subsidy, and spin-offs are usually characteristics of:
- A. Declining industries.
- B. Emerging industries.
- C. Mature industries.
- D. Fragmented industries.
正解：B
質問 # 115
Which of the following is a role of the board of directors in the governance process?
- A. Implement an effective system of internal controls to support the organization's governance systems.
- B. Review and approve operational goals and objectives.
- C. Obtain assurance concerning the effectiveness of the organization's governance systems.
- D. Conduct periodic assessments of the organization's governance systems.
正解：C
質問 # 116
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. Resource utilization rate.
- C. Asset efficiency rate.
- D. Productivity rate.
正解：D
質問 # 117
According to the Standards, the internal audit activity must evaluate risk exposures relating to which of the following when examining an organization's risk management process?
1) Organizational governance.
2) Organizational operations.
3) Organizational information systems.
4) Organizational structure.
- A. 2 and 4 only
- B. 1 and 3 only
- C. 1, 2, and 4 only
- D. 1, 2, and 3 only
正解：D
質問 # 118
The mobility of personal smart devices significantly increases which of the following risks?
- A. Privacy risks
- B. Compliance risks.
- C. Data integrity risks
- D. Physical security risks
正解：D
質問 # 119
An organization needs to borrow a large amount of cash to fund its expansion plan. Which of the following annual interest rates is least expensive?
- A. 7 percent simple interest paid at the end of each year.
- B. 7 percent compounding interest.
- C. 7 percent simple interest with a 10 percent compensating balance.
- D. 7 percent discount interest.
正解：A
質問 # 120
An internal auditor is trying to assess control risk and the effectiveness of an organization's internal controls. Which of the following audit procedures would not provide assurance to the auditor on this matter?
- A. Reading the board's minutes.
- B. Interviewing the organization's employees.
- C. Observing the organization's operations.
- D. Inspecting manuals and documents.
正解：A
質問 # 121
While auditing an organization's customer call center, an internal auditor notices that key performance indicators show a positive trend despite the fact that there have been increasing customer complaints over the same period Which of the following audit recommendations would most likely correct the cause of this inconsistency?
- A. Review the the call center script used by customer service agents to interact with callers and update the script rf necessary
- B. Retrain call center staff on area processes and common technical issues that they will Likely be asked to resolve
- C. Increase the incentive for call center employees to complete calls quickly and raise the number of calls completed daily
- D. De-emphasize the importance of call center employees completing a certain number of calls per hour
正解：A
質問 # 122
Which of the following statements is true regarding cybersecurity risk?
- A. Information value extends the emergence of cybersecurity risks
- B. Installation of antivirus and malware software prevents cybersecurity risks
- C. Deployment of proper cybersecurity measures assures business success
- D. Cybersecurity risks are identical across all organizations regardless of industry
正解：C
質問 # 123
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 is holding obsolete or damaged items in its inventory
- B. The organization experienced an unexpectedly large increase in sales shortly before year end.
- C. The organization has understated the amount of inventory in its financial statements
- D. The organization has overstated the cost of purchases in its financial statements.
正解：A
質問 # 124
During which of the following phases of contracting does the organization analyze whether the market is aligned with organizational objectives?
- A. Negotiation phase
- B. Initiation phase.
- C. Development phase.
- D. Bidding phase.
正解：C
質問 # 125
A clothing company sells shirts for $8 per shirt. In order to break even, the company must sell 25,000 shirts. Actual sales total $300,000.
What is margin of safety sales for the company?
- A. $500,000
- B. $100,000
- C. $275,000
- D. $200,000
正解：D
質問 # 126
Which of the following types of data analytics would be used by a hospital to determine which patients are likely to require readmittance for additional treatment?
- A. Descriptive analytics
- B. Predictive analytics
- C. Diagnostic analytics
- D. Prescriptive analytics
正解：B
質問 # 127
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