[2023年07月]更新のIIA IIA-CIA-Part3試験練習テスト問題
更新された認定試験IIA-CIA-Part3問題集で練習テスト問題
IIA-CIA-Part3試験は、内部監査のキャリアを追求する個人の知識とスキルをテストする認定試験です。この試験は、内部監査者研究所（IIA）が提供する認定内部監査士（CIA）プログラムの一部であり、内部監査に必要なビジネス知識に焦点を当てています。
IIA-CIA-Part3の認定は、内部監査の分野における卓越性の証として広く認知されています。これは、候補者がビジネス管理の概念を深く理解し、内部監査の文脈でそれらを適用する方法を知っていることを示しています。認定は、内部監査の分野の雇用主によってしばしば要求されるか好まれるため、キャリアアップを目指すプロフェッショナルにとっても貴重な資産です。
質問 # 149
What ensures that a company is complying with the documented quality management system
QMS: procedures and ISO 9000 standards?
- A. On-site inspections by an external auditor.
- B. Management commitment.
- C. The internal audit.
- D. The registrar.
正解：C
解説：
An important requirement of the ISO 9000 standards is the internal audit system. Internal audits assure that the company is complying with the documented QMS procedures and ISO 9000 standards.
質問 # 150
If a company is customer-centered, its customers are defined as:
- A. Only people internal to the company who directly use its product.
- B. Anyone external to the company and those internal who rely an its product to get their jab done.
- C. Only people external to the company who have purchased something from the company.
- D. Everybody external to the company who is currently doing, or may in the future do, business with the company.
正解：B
解説：
One of the tenets of TQM is customer orientation, whether the customer is internal or external. An internal customer is a member of the organization who relies on another member's work to accomplish his/her task.
質問 # 151
In reconciling profit on an accrual basis to net cash from operating activities, what adjustment is needed to profit because of an increase during the period in prepaid expenses and2) the periodic amortization of premium on bonds payable?
- A. Add Add
- B. Deduct Deduct
- C. Deduct Add
- D. Add Deduct
正解：B
解説：
An increase in prepaid expenses indicates that cash outlays for expenses exceeded the related expense incurred, thus, profit exceeded net cash from operating activities, and a deduction is needed in the reconciliation. Also, the amortization of premium on bonds payable causes a reduction of interest expense but does not increase cash; therefore, profit exceed net cash from operating activities, and a deduction is needed in the reconciliation. Balance sheets on December 31, Year 1, and December 31, Year 2, are presented below:
質問 # 152
An organization uses a database management system (DBMS) as a repository for data. The DBMS, in turn, supports a number of end-user developed applications which were created using fourth-generation programming languages. Some of the applications update the database. Which of the following is the most important control related to the integrity of the data in the database?
- A. Concurrency update controls are in place.
- B. End users have their read-only applications approved by the information systems department before accessing the database.
- C. A hierarchical database model is adopted so that multiple users can be served at the same time.
- D. End-user applications are developed on personal computers before being implemented on the mainframe.
正解：A
質問 # 153
When determining cash flows accruing to the entity, using financial statements prepared for tax purposes will result in:
- A. An overstatement of cash flows in the early years and then an understatement of cash flows in the later years of the economic life of the asset.
- B. No effect on cash flow amounts.
- C. An overstatement of cash flows throughout the economic life of the asset.
- D. An understatement of cash flows throughout the economic life of the asset.
正解：B
解説：
Cash flows are not affected by the basis of accounting used to prepare the financial statements. Accordingly, whether the financial statements are prepared based on the tax basis, the cash basis, or accounting principles generally accepted in a given country, cash flows should be the same. For example, the cash inflow or outflow resulting from using an accelerated depreciation method to determine actual tax expense or benefit the amount paid to or refunded by the taxing authority) is completely unaffected by the depreciation method used in the financial statements. However. if cash flows are derived indirectly by adjusting profit or loss reported in the financial statements, different adjustments are necessary to arrive at the same cash flow amounts if different bases of accounting are used in the preparation of the financial statements.
質問 # 154
The first step in determining product price is:
- A. Determining the cost of the product.
- B. Selecting a pricing method.
- C. Evaluating prices set by the competitors.
- D. Developing pricing objectives.
正解：D
質問 # 155
Which of the following backup methodologies would be most efficient in backing up a database in the production environment?
- A. An array of independent disks used to back up the database.
- B. An incremental backup of the database on a daily basis.
- C. A differential backup that is performed on a weekly basis.
- D. Disk mirroring of the data being stored on the database.
正解：B
質問 # 156
Which of the following performance measures would be appropriate for evaluating an investment center, which has responsibility for its revenues, costs, and investment base, but would not be appropriate for evaluating cost, revenue, or profit centers?
- A. Residual income.
- B. A contribution margin income statement by segment.
- C. Variance analysis.
- D. A flexible budget.
正解：A
質問 # 157
Which of the following standards would be most useful in evaluating the performance of a customer- service group?
- A. The average time per customer inquiry should be kept to a minimum.
- B. Customer complaints should be processed promptly.
- C. Employees should maintain a positive attitude when dealing with customers.
- D. All customer inquiries should be answered within seven days of receipt.
正解：D
質問 # 158
In the standard regression equation y- a + bx, how is the letter ￡> best described?
- A. Slope of the regression line.
- B. Independent variable.
- C. Dependent variable.
- D. Y intercept.
正解：A
解説：
In the standard regression equation, b is the slope of the regression line.
質問 # 159
Refer to the exhibit.
The figure below shows the network diagram for the activities of a large project. What is the shortest number of days in which the project can be completed?
- A. 51 days.
- B. 21 days.
- C. 27 days.
- D. 22 days.
正解：C
解説：
Explanation/Reference:
質問 # 160
The EOQ economic order quantity) model calculates the cost-minimizing quantity of a product to order, based an a constant annual demand, carrying costs per unit per annum, and cost per order. For example, the EOQ is approximately 447 units if the annual demand is 10,000 units, carrying costs are US $1 per item per annum, and the cost of placing an order is US $10. What will the EOQ be if the demand falls to 5,000 units per annum and the carrying and ordering costs remain at US $1 and US $10, respectively?
- A. 0
- B. 1
- C. 2
- D. 3
正解：D
解説：
The ECQ formula is
X = (2AD/K)1/2
質問 # 161
Which of the following facilitates data extraction from an application?
- A. Networks.
- B. Application program code.
- C. Database system.
- D. Operating system.
正解：C
質問 # 162
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. Duplicate testing.
- B. Gap analysis
- C. Joining data sources
- D. Classification
正解：D
質問 # 163
In terms of international business strategy, which of the following is true regarding a multi-domestic strategy?
- A. It is an effective strategy when large differences exist between countries.
- B. It provides cost advantages, improves coordinated activities, and speeds product development.
- C. It centralizes control with little decision-making authority given to the local level.
- D. It uses the same products in all countries.
正解：A
質問 # 164
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IIA-CIA-Part3試験は、内部監査士（CIA）認定を取得するために必要な3つの試験のうちの1つであり、内部監査のプロフェッショナルにとって重要なビジネスの原則と概念を試験するものです。IIA-CIA-Part3試験は、ビジネス精神、情報セキュリティ、情報技術、財務管理、グローバルビジネス環境、およびガバナンスとビジネス倫理の6つのドメインをカバーしています。
更新された検証済みのIIA-CIA-Part3問題集と解答で合格保証もしくは全額返金：https://www.passtest.jp/IIA/IIA-CIA-Part3-shiken.html
IIA-CIA-Part3のPDF問題とテストエンジンには344問があります：https://drive.google.com/open?id=1dctqtJUvb906YkowBcTNmBCbOuqKDwQS