無料提供されるIIA-CIA-Part3問題集とIIA-CIA-Part3リアル試験問題
IIA IIA-CIA-Part3実際の問題とブレーン問題集
質問 # 59
An internal auditor reviewed Finance Department records to obtain a list of current vendor addresses. The auditor then compared the vendor addresses to a record of employee addresses maintained by the Payroll Department Which of the following types of data analysis did the auditor perform?
- A. Gap analysis.
- B. Joining data sources.
- C. Classification
- D. Duplicate testing.
正解：D
質問 # 60
Which one of the following is not a characteristic of an innovative manufacturing company?
- A. Responsiveness to the changing manufacturing environment.
- B. Improved customer satisfaction through product quality.
- C. Emphasis on existing products.
- D. Emphasis on continuous improvement.
正解：C
解説：
Innovative companies are customer driven. Because customers demand ever better quality and competitors are attempting to provide that quality, continuous improvement called kaizen by the Japanese) is essential for such companies. Thus, the flaw of innovative products and services must be continuous. Simply emphasizing existing products is not an effective strategy for most organizations.
質問 # 61
Which of the following types of date analytics would be used by a hospital to determine which patients are likely to require remittance for additional treatment?
- A. Descriptive analytics.
- B. Prescriptive analytics.
- C. Diagnostic analytics.
- D. Predictive analytics.
正解：D
質問 # 62
Which of the following will allow a manufacturer with limited resources to maximize profits?
- A. Exponential smoothing
- B. The Delphi technique
- C. Regression analysis
- D. Linear programming
正解：D
解説：
Linear programming is a mathematical technique for planning resource allocation that optimizes a given objective function subject to certain constraints. Thus, it maximizes a revenue or profit function or minimizes a cost function, subject to constraints. For example, constraints maybe limited (scarce) resources or minimum/maximum levels of production, performance, etc. In business, linear programming is used for planning resource allocations. Managers are often faced with problems of selecting the most profitable or least costly way to use available resources.
質問 # 63
An organization prepares a statement of privacy to protect customers' personal information. Which of the following might violate the privacy principles?
- A. The organization retains customers' personal information indefinitely.
- B. The organization performs regular maintenance on customers' personal information.
- C. Customers can access and update personal information when needed.
- D. Customers reserve the right to reject sharing personal information with third parties.
正解：A
解説：
Organizations must comply with privacy principles that emphasize data retention limitations. Keeping personal data indefinitely violates privacy laws and regulations such as the General Data Protection Regulation (GDPR) and California Consumer Privacy Act (CCPA).
* Privacy Regulations Require Data Minimization:
* GDPR Article 5(1)(e) states that personal data should only be kept for as long as necessary for the intended purpose.
* IIA GTAG 4: Management of IT Auditing also advises against excessive data retention.
* Security and Risk Concerns:
* Storing data indefinitely increases the risk of data breaches.
* IIA Standard 2110 - Governance emphasizes the need for proper information security governance to protect personal data.
* Legal and Compliance Issues:
* Organizations are required to define retention policies to prevent unauthorized or unnecessary storage of personal data.
* A. Customers can access and update personal information when needed. (Incorrect)
* Reason: Allowing customers to access and update their information aligns with privacy principles such as data accuracy and transparency.
* C. Customers reserve the right to reject sharing personal information with third parties.
(Incorrect)
* Reason: This supports data control rights, which is consistent with privacy standards like opt- in and opt-out policies.
* D. The organization performs regular maintenance on customers' personal information.
(Incorrect)
* Reason: Regular maintenance (e.g., updates, corrections, deletions) enhances data accuracy and security, aligning with privacy best practices.
* IIA Global Technology Audit Guide (GTAG) 4: Management of IT Auditing - Discusses data privacy principles.
* IIA Standard 2110 - Governance - Ensures data security and regulatory compliance.
* IIA GTAG 8: Auditing Application Controls - Covers data retention policies and privacy compliance.
* Privacy Regulations: GDPR (Article 5), CCPA (Section 1798.105) - Require organizations to delete data once it is no longer needed.
Why is Indefinite Retention a Violation?Analysis of Incorrect Answers:IIA References:Thus, the correct answer is B. The organization retains customers' personal information indefinitely.
質問 # 64
Which of the following purchasing scenarios would gain the greatest benefit from implementing electronic data interchange (EDI)?
- A. A variable volume sensitive to material cost
- B. A just-in-time purchasing environment
- C. A large volume of custom purchases
- D. A currently inefficient purchasing process
正解：B
解説：
Reference: IIA Business Knowledge for Internal Auditing, Supply Chain Management section.
質問 # 65
Which of the following would be classified as IT general controls?
- A. Transaction logging.
- B. Distribution controls.
- C. Error listings.
- D. Systems development controls.
正解：A
質問 # 66
An audit of an entity records for its first year of operations determined that the following errors v. re made at the balance sheet date: Failed to accrue US $50,000 interest expense.
Failed to record depreciation expense on office equipment of US $80.000, Failed to amortize prepaid rent expense of US $100,000 Failed to defer recognition of prepaid advertising expense of US $60,000. The net effect of these errors was to overstate profit by:
- A. US$170,000
- B. US$230,000
- C. US$130,000
- D. US$290,000
正解：A
解説：
The computation is as follows:
質問 # 67
According to IIA guidance, which of the following statements is true regarding penetration testing?
- A. Testing should take place during heavy operational time periods to test system resilience.
- B. Testing should be wide in scope and primarily address detective management controls for identifying potential attacks.
- C. Testing should not be announced to anyone within the organization to solicit a real-life response.
- D. Testing should address the preventive controls and management's response.
正解：A
質問 # 68
If the organization employs an activity-based costing system, the cost per unit for the product described for the coming year will be:
- A. US $ 6.08
- B. US $ 6.30
- C. US $ 6.00
- D. US $ 6.21
正解：B
解説：
Materials handling cost per part is US $.12 7720,000 + 6,000,000), cost per setup is US $420 $315,000 - 750), machining cost per hour is US $18 $540.000 - 30.000), and quality cost per batch is US 700 $225,000 - 500). Hence, total manufacturing hued applied is US $22,920 [ 5 parts per unit) x 20,000 units x $.12) + 4 batches x 2 setups per batch x $420 + 4 batches x 80 machine hours per batch x $18 + 4 batches $450)]. The total unit cost is US $6.2'.z.16 [$5-15 prime cost + $22,920 - 20.000 units) overhead].
質問 # 69
When attempting to devise creative solutions to problems, team members initially should do which of the following?
- A. Weight suggestions based on the speaker's level of authority.
- B. Discuss the details of all options presented
- C. Suspend assumptions and negative feedback
- D. Provide documentation to support their positions
正解：B
質問 # 70
Which of the following factors is most likely to lead to a lack of cohesiveness in a project team?
- A. Common threat
- B. Small size.
- C. Competition
- D. Prestige
正解：D
質問 # 71
Preferred stock has [List A] like common stock and [List B] payment like bonds.
- A. List A
List B - B. A maturity date
No fixed periodic
No maturity date
A fixed periodic - C. No maturity date
No fixed periodic - D. A maturity date
fixed periodic
正解：B
質問 # 72
Buyer-based pricing involves:
- A. Determining the price at which the product will earn a target profit.
- B. Adding a standard markup to the cost of the product.
- C. Basing prices on competitors' prices.
- D. Basing prices on the product's perceived value.
正解：D
解説：
Market-based pricing, also called buyer-based pricing, bases prices on the product's perceived value rather than on the seller's cost. Non price variables in the marketing mix augment the perceived value. For example, a cup of coffee may have a higher price at an expensive restaurant than at a fast-food outlet.
質問 # 73
Which of the following bring-your-own-device (BYOD) practices is likely to increase the risk of infringement on local regulations, such as copyright or privacy laws?
- A. Not installing anti-malware software.
- B. Applying a weak password for access to a mobile device.
- C. Updating operating software in a haphazard manner.
- D. Jailbreaking a locked smart device.
正解：D
解説：
Comprehensive and Detailed In-Depth Explanation:
Jailbreaking a locked smart device (removing manufacturer-imposed restrictions) increases the risk of infringing on copyright and privacy laws, as it allows unauthorized access to software and applications.
Option A (Not installing anti-malware software) - Increases security risks but does not directly violate regulations.
Option B (Haphazard OS updates) - Can lead to vulnerabilities but is not a legal issue.
Option C (Weak passwords) - Poses a security threat but does not impact compliance with laws.
Since jailbreaking often violates software licenses and may lead to illegal use of software, Option D is the correct answer.
Reference: IIA IT Security & BYOD Compliance Standards
質問 # 74
Which of the following practices impacts copyright issues related to the manufacturer of a smart device?
- A. Authentication.
- B. Session hijacking.
- C. Jailbreaking
- D. Eavesdropping,
正解：C
質問 # 75
When developing an effective risk-based plan to determine audit priorities, an internal audit activity should start by:
- A. Observing and analyzing controls.
- B. Identifying risks to the organization's operations.
- C. Prioritizing known risks.
- D. Reviewing organizational objectives.
正解：D
質問 # 76
Which of the following best describes a market signal?
- A. There is pressure from the competitor's substitute products.
- B. The bargaining power of buyers is forcing a drop in market prices.
- C. The competitor announces a new warranty program.
- D. Strategic analysis by the organization indicates feasibility of expanding to new market niches.
正解：C
質問 # 77
While auditing a marketing department, the internal auditor discovered that the product life cycle model was used to structure the marketing mix. The manager has asked the auditor for advice about increasing advertising of various products. During which stage of the life cycle would it be appropriate to advertise that the entity's product is the lowest price and best quality of all competitors?
- A. Introduction stage.
- B. Growth stage.
- C. Decline stage.
- D. Maturity stage.
正解：D
解説：
The maturity stage is the ideal time for advertising lower prices and superior quality because this is the period during a products life when competition is greatest Due to the availability of many substitutes an entity has reasons to set itself apart. Because price and quality are both concerns of customers during the maturity stage it is an ideal time for the entity to differentiate its product by advertising low prices and higher quality.
質問 # 78
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