[2023年更新]最新IIA-CIA-Part3-3P試験問題集で最新IIA試験合格させます
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CIA試験パート3：内部監査のビジネス知識は、内部監査に関連する幅広いトピックをカバーする包括的な試験です。この試験でカバーされる主要な分野には、ビジネスの洞察力、財務管理、グローバルビジネス環境、情報技術、およびリスク管理が含まれます。この試験に合格することで、個人はこれらのトピックに関する知識と理解を証明し、内部監査人としてのキャリアで貴重なものにすることができます。
IIA-CIA-Part3-3P試験に備えるには、内部監査士協会（IIA）が提供する試験内容の概要を確認し、試験で扱われるトピックについての基本的なビジネスや会計原則、内部監査の実践と標準も確認する必要があります。多くの受験者は、CIA試験のレビューコースに参加したり、IIAが提供する勉強材料を利用したりすることで試験に備えています。適切な準備と勉強によって、受験者はIIA-CIA-Part3-3P試験に合格し、CIA認定を取得するための重要な一歩を踏み出すことができます。
IIA-CIA-Part3-3P試験は、ビジネス知識の領域における内部監査官の知識とスキルを評価するために設計された認定試験です。この試験は、内部監査員認定プログラムである内部監査士認定協会（IIA）によって提供されています。試験は、3時間以内に回答する必要のある100の多肢選択問題から構成されています。試験内容は、ビジネス能力、情報セキュリティ、情報技術の3つの主要な分野に分かれています。試験に合格することは、内部監査のプロフェッションにおける卓越の証として、世界的に認められているCIA（認定内部監査士）認定の要件です。
質問 # 145
Which of the following statements is true regarding the roles and responsibilities associated with a corporate social responsibility (CSR) program?
- A. Every employee has a responsibility for ensuring the success of the organization's CSR objectives.
- B. The board has overall responsibility for the internal control processes associated with the CSR program.
- C. The internal audit activity is responsible for ensuring that CSR principles are integrated into the organization's policies and procedures.
- D. Management has overall responsibility for the effectiveness of governance, risk management, and internal control processes associated with the CSR program.
正解：A
質問 # 146
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. Diagnostic analytics
- C. Predictive analytics
- D. Prescriptive analytics
正解：C
質問 # 147
According to IIA guidance, which of the following steps are most important for an internal auditor to perform when evaluating an organization's social and environmental impact on the local community?
1) Determine whether previous incidents have been reported, managed, and resolved.
2) Determine whether a business contingency plan exists.
3) Determine the extent of transparency in reporting.
4) Determine whether a cost/benefit analysis was performed for all related projects.
- A. 1 and 4.
- B. 2 and 4.
- C. 2 and 3.
- D. 1 and 3.
正解：D
質問 # 148
Which of the following should be included m a company's year-end inventory valuation?
- A. Company goods tor sale on consignment at a consignment shop
- B. Goods on consignment, which the company is trying to sell for its customers
- C. Goods purchased by the company free on board destination mat have not yet been received
- D. Company goods that were sold during the year free on board shipping point that have been shipped but not yet received by the customer
正解：D
質問 # 149
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. Better internal controls.
- B. Greater economies of scale.
- C. Improved work flow.
- D. Increased specialization.
正解：C
質問 # 150
The audit committee of a global corporation has mandated a change in the organization's business ethics policy. Which of the following approaches describes the best way to accomplish the policy's diffusion worldwide?
- A. Consult with legal and operational management in each affected country to ensure the final version can be implemented globally, following audit committee approval.
- B. Deploy the policy in the corporate headquarters' language, so everyone gets an unfiltered version simultaneously.
- C. Send the board-approved version of the policy to each country's senior leadership and empower them to tailor the policy to the local language and culture.
- D. Introduce the policy region by region, using any lessons learned to change the subsequent version of the policy for the next area.
正解：A
質問 # 151
The cost to enter a foreign market would be highest in which of the following methods of global expansion?
- A. Licensing.
- B. Exporting.
- C. Joint ventures.
- D. Overseas production.
正解：D
質問 # 152
According to Porter's model of competitive strategy, which of the following is a generic strategy?
1 Differentiation.
2) Competitive advantage.
3) Focused differentiation.
4) Cost focus.
- A. 1, 2, 3, and 4
- B. 3 and 4 only
- C. 2 only
- D. 1, 3, and 4 only
正解：D
質問 # 153
Which of the following performance measures disincentivizes engaging in earnings management?
- A. Linking performance to nonfinancial measures such as customer satisfaction and employees training.
- B. Linking performance to profitability measures such as return on investment.
- C. Linking performance to quotas such as units produced.
- D. Linking performance to the stock price.
正解：B
質問 # 154
Which of the following is improved by the use of smart devices?
- A. Privacy
- B. Portability
- C. Secure authentication
- D. Version control
正解：B
質問 # 155
What kind of strategy would be most effective for an organization to adopt in order to implement a unique advertising campaign for selling identical product lines across all of its markets?
- A. Export strategy
- B. Multi-domestic strategy
- C. Transnational strategy.
- D. Globalization strategy.
正解：B
質問 # 156
Which of the following distinguishes the added-value negotiation method from traditional negotiating methods?
- A. Each negotiator minimizes the information provided to the other party.
- B. Each party's negotiator presents a menu of options to the other party.
- C. Each party adopts one initial position from which to start.
- D. Each negotiator starts with an offer, which is optimal from the negotiator's perspective.
正解：B
質問 # 157
Which of the following strategies would most likely prevent an organization from adjusting to evolving industry market conditions?
- A. Specializing in proven manufacturing techniques that have made the organization profitable in the past.
- B. Using the same branding to sell its products through new sales channels to target new markets.
- C. Forgoing profits over a period of time to gain market share from its competitors.
- D. Substituting its own production technology with advanced techniques used by its competitors.
正解：A
質問 # 158
An organization recently documented its procedures for recovering systems and data after a disaster How are these documented procedures most likely to be used during a disaster simulation exercise?
- A. To help validate the contact information of key personnel required to recover systems and data
- B. To help property configure mass communication notification tools
- C. To help ensure that the team members who are required to recover systems and data understand their roles.
- D. To help identify training needs across the functional areas required to recover systems and data.
正解：C
質問 # 159
Which of the following are the most appropriate measures for evaluating the change in an organization's liquidity position?
- A. Times interest earned, return on assets, and inventory turnover.
- B. Accounts receivable turnover, inventory turnover in days, and the current ratio.
- C. Inventory turnover in days, the current ratio, and return on equity.
- D. Accounts receivable turnover, return on assets, and the current ratio.
正解：B
質問 # 160
Which of the following is a characteristic of big data?
- A. Big data comes from internal sources kept in data warehouses.
- B. Big data is often generated slowly and is highly variable.
- C. Big data is often structured.
- D. Big data analytic results often need to be visualized.
正解：B
質問 # 161
Which of the following should an organization consider when developing strategic objectives for its business processes?
1) Contribution to the success of the organization.
2) Reliability of operational information.
3) Behaviors and actions expected of employees.
4) How inputs combine with outputs to generate activities.
- A. 1 and 3 only
- B. 1 and 2 only
- C. 3 and 4 only
- D. 2 and 4 only
正解：A
質問 # 162
Which of the following is most important for an internal auditor to check with regard to the database version?
- A. Verify whether access to database version information is appropriately restricted
- B. Verify whether the organization uses the most recent database software version
- C. Verify whether the database software version is supported by the vendor.
- D. Verify whether the database software version has been recently upgraded
正解：A
質問 # 163
All of the following are true with regard to the first-in, first-out inventory valuation method except:
- A. It approximates the physical flow of goods.
- B. It values inventory close to current replacement cost.
- C. It minimizes current-period income taxes.
- D. It generates the highest profit when prices are rising.
正解：C
質問 # 164
Which of the following is the best example of a compliance risk that is likely to arise when adopting a bring-your-own-device (BYOD) policy?
- A. The risk that users try to bypass controls and do not install required software updates.
- B. The risk that proprietary information is not deleted from the device when an employee leaves.
- C. The risk that smart devices can be lost or stolen due to their mobile nature.
- D. The risk that an organization intrusively monitors personal information stored on smart devices.
正解：D
質問 # 165
An internal audit activity is piloting a data analytics model, which aims to identify anomalies in payments to vendors and potential fraud indicators Which of the following would be the most appropriate criteria for assessing the success of the piloted model?
- A. The feedback of auditors involved with developing the model
- B. The number of criminal investigations initiated based on the outcomes of the model
- C. The percentage of cases flagged by the model and confirmed as positives.
- D. The development and maintenance costs associated with the model
正解：D
質問 # 166
A remote location contains a data center with hardware available to support critical production systems as required in the recovery plan IT personnel periodically test and update systems at the data center. This is an example of which of the following recovery solutions?
- A. Warm recovery plan
- B. Cold recovery plan
- C. Critical recovery plan
- D. Tested recovery plan
正解：A
質問 # 167
An internal auditor has been asked to conduct an investigation involving allegations of independent contractor fraud. Which of the following controls would be least effective in detecting any potential fraudulent activity?
- A. Periodic account reconciliation of contractor charges.
- B. Exception report identifying payment anomalies.
- C. Monthly management review of all contractor activity.
- D. Documented policy and procedures.
正解：D
質問 # 168
Which of the following methods is most closely associated to year over year trends?
- A. Horizontal analysis
- B. Common-size analysis
- C. Ratio analysis
- D. Vertical analysis
正解：A
質問 # 169
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