[2023年10月]更新のIIA IIA-CIA-Part3-3P実際のブレーン知能問題集
合格できるIIA-CIA-Part3-3P試験更新されたIIA-CIA-Part3-3P試験問題集PDFを獲得2023年更新
質問 # 78
When using cost-volume-profit analysts which of the following will increase operating income once the break-even point has been reached?
- A. Contribution margin per unit for each additional unit sold
- B. Variable costs per unit for each additional unit sold
- C. Fixed costs per unit for each additional unit sold
- D. Gross margin per unit for each additional unit sold
正解：A
質問 # 79
Which of the following application-based controls is an example of a programmed edit check?
- A. Authorization for access.
- B. Transaction log.
- C. Reasonableness check.
- D. Input error correction.
正解：C
質問 # 80
Which of the following actions would senior management need to consider as pan of new IT guidelines regarding the organization's cybersecurity policies?
- A. Hiring new personnel within the IT department tor security purposes
- B. Growing use of bring your own devices tor organizational matters
- C. Assigning new roles and responsibilities for senior IT management.
- D. Expansion of operations into new markets with united IT access
正解：A
質問 # 81
An organization has instituted a bring-your-own-device (BYOD) work environment Which of the following policies best addresses the increased risk to the organization's network incurred by this environment?
- A. Limit the use of the employee devices for personal use to mitigate the risk of exposure to organizational data.
- B. Ensure that relevant access to key applications is strictly controlled through an approval and review process
- C. Institute detection and authentication controls for all devices used for network connectivity and data storage
- D. Use management software to scan and then prompt patch reminders when devices connect to the network
正解：C
質問 # 82
At a manufacturing plant, how would using Internet of Things during the production process benefit the organization?
- A. It would assist in ensuring that data integrity is maintained.
- B. It would provide the ability to monitor in real-time.
- C. It would assist in securing sensitive data.
- D. It would help detect cyberattacks in a more timely fashion.
正解：B
質問 # 83
Senior management is trying to decide whether to use the direct write-off or allowance method for recording bad debt on accounts receivables.
Which of the following would be the best argument for using the direct write-off method?
- A. It is the preferred method according to The IIA.
- B. It is useful when losses are considered insignificant.
- C. It provides a better alignment with revenue.
- D. It states receivables at net realizable value on the balance sheet.
正解：C
質問 # 84
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. Monitoring.
- C. Control environment.
- D. Risk assessment.
正解：C
質問 # 85
Which of the following is not a barrier to effective communication?
- A. Similar frames of reference.
- B. Lack of source credibility.
- C. Communication overload.
- D. Filtering.
正解：A
質問 # 86
When is an organic organizational structure likely to be more successful than a mechanistic organizational structure?
- A. When a manufacturing organization has stable demand for its products.
- B. When an organization is subjected to strong political and social pressures
- C. When an organization is infrequently affected by technological advances
- D. When a manufacturer has reliable resources and suppliers
正解：C
質問 # 87
Which of the following statements is true regarding the "management-by-objectives" method?
- A. Management by objectives is most helpful in mechanistic organizations with rigidly defined tasks.
- B. Management by objectives helps organizations to distinguish clearly strategic goals from operational goals
- C. Management by objectives is most helpful in organizations that nave rapid changes.
- D. Management by objectives helps organizations to keep employees motivated.
正解：D
質問 # 88
Which of the following is a characteristic of big data?
- A. Big data is often generated slowly and is highly variable.
- B. Big data analytic results often need to be visualized.
- C. Big data comes from internal sources kept in data warehouses.
- D. Big data is often structured.
正解：A
質問 # 89
Which of me following responsibilities would ordinary fall under the help desk function of an organization?
- A. Maintenance service items such as production support
- B. End-to-end security architecture design
- C. Physical hosting of mainframes and distributed servers
- D. Management of infrastructure services including network management
正解：C
質問 # 90
Which of the following IT disaster recovery plans includes a remote site designated for recovery with available space for basic services, such as internet and telecommunications, but does not have servers or infrastructure equipment?
- A. Warm site.
- B. Cold site.
- C. Frozen site.
- D. Hot site.
正解：B
質問 # 91
Which of the following statements is correct regarding corporate compensation systems and related bonuses?
1) A bonus system should be considered part of the control environment of an organization and should be considered in formulating a report on internal control.
2) Compensation systems are not part of an organization's control system and should not be reported as such.
3) An audit of an organization's compensation system should be performed independently of an audit of the control system over other functions that impact corporate bonuses.
- A. 2 only
- B. 2 and 3 only
- C. 1 only
- D. 3 only
正解：C
質問 # 92
Which of the following statements is true regarding cost-volume-profit analysis?
- A. Contribution margin is the amount remaining from sales revenue after fixed expenses have been deducted.
- B. Breakeven point is the amount of units sold to cover variable costs.
- C. Following breakeven, net operating income will increase by the excess of fixed costs less the variable costs per units sold
- D. Breakeven occurs when the contribution margin covers fixed costs
正解：D
質問 # 93
In creating a risk-based plan, which of the following best describes a top-down approach to understanding business processes?
- A. Identifying the risks affecting the organization, the objectives, and then the processes concerned.
- B. Identifying the processes at the activity level.
- C. Analyzing the organization's strategic plan where the business processes are defined.
- D. Analyzing the organization's objectives and identifying the processes needed to achieve the objectives.
正解：D
質問 # 94
What are the objectives of governance as defined by the Standards?
- A. Organize, assign, authorize, and implement.
- B. Add value, improve, assure, and conform.
- C. Identify, assess, manage, and control.
- D. Inform, direct, manage, and monitor.
正解：D
質問 # 95
When initiating international ventures, an organization should consider cultural dimensions in order to prevent misunderstandings. Which of the following does not represent a recognized cultural dimension in a work environment?
- A. Self control.
- B. Uncertainty avoidance.
- C. Power distance.
- D. Masculinity versus femininity.
正解：A
質問 # 96
Which of the following methods is most closely associated to year over year trends?
- A. Vertical analysis
- B. Horizontal analysis
- C. Common-size analysis
- D. Ratio analysis
正解：B
質問 # 97
Which of the following factors would reduce dissatisfaction for a management trainee but would not particularly motivate the trainee?
- A. Promotion.
- B. An incremental increase in salary.
- C. A sense of achievement.
- D. Recognition.
正解：B
質問 # 98
An organization produces two products, X and Y.
The materials used for the production of both products are limited to 500 kilograms (kg) per month.
All other resources are unlimited and their costs are fixed. Individual product details are as follows:
Product X
Product Y
Selling price per unit
$10
$13
Materials per unit (at $1/kg)
2 kg
6 kg
Monthly demand
100 units
120 units
In order to maximize profit, how much of product Y should the organization produce each month?
- A. 120 units.
- B. 50 units.
- C. 100 units.
- D. 60 units.
正解：B
質問 # 99
According to IIA guidance on IT which of the following best describes a but recovery and restore processes have not been defined?
- A. Cold recovery plan.
- B. Hot recovery plan
- C. Warm recovery plan
- D. Absence of recovery plan
正解：D
質問 # 100
A key advantage of developing a computer application by using the prototyping approach is that it:
- A. Allows applications to be portable across multiple system platforms.
- B. Is less expensive since it is self-documenting.
- C. Better involves users in the design process.
- D. Does not require testing for user acceptance.
正解：C
質問 # 101
The mobility of personal smart devices significantly increases which of the following risks?
- A. Physical security risks
- B. Data integrity risks
- C. Privacy risks
- D. Compliance risks.
正解：A
質問 # 102
Which of the following techniques is the most relevant when an internal auditor conducts a valuation of an organization's physical assets?
- A. Inspection.
- B. Vouching.
- C. Original cost.
- D. Observation.
正解：A
質問 # 103
......
更新されたIIA-CIA-Part3-3Pパスして合格保証試験問題集正確で更新された問題：https://www.passtest.jp/IIA/IIA-CIA-Part3-3P-shiken.html
IIA-CIA-Part3-3P試験知能問題集で学習ノートと理論：https://drive.google.com/open?id=12nJC5Gj6czF2VpmVc1vv2KESa5kokE5l