IIA IIA-CIA-Part3-3P問題集で必ず試験合格させる
IIA-CIA-Part3-3P試験問題（更新されたのは2024年）100%リアル問題解答
質問 # 266
An organization accomplishes its goal to obtain a 40 percent share of the domestic market, but is unable to get the desired return on investment and output per hour of labor. Based on this information the organization is most likely focused on which of the following?
- A. Marketing and not capital investment.
- B. Capital investment and not marketing
- C. Efficiency and not input economy.
- D. Effectiveness and not efficiency.
正解：D
質問 # 267
Which of the following statements is true regarding the risks associated with the increased use of smart devices at work?
- A. Due to their small size and portability smart devices and their associated data are typically less susceptible to physical loss
- B. When the user fads to perform jailbreaking or rooting, data security and privacy risks we increased
- C. The Bluetooth and WI-FI features of smart devices enhance the security of data while in transit
- D. The global positioning system (GPS) capability of smart devices could be exploited to plan cyberattacks
正解：D
質問 # 268
Which of the following financial instruments should be recorded at fair market value on the financial statements?
- A. Bonds to be held for sale in the short term.
- B. Accounts receivable in the short term
- C. Notes receivable in the short term
- D. Bonds to be held to maturity.
正解：A
質問 # 269
An organization's board of directors is particularly focused on positioning the organization as a leader in the industry and beating the competition.
Which of the following strategies offers the greatest alignment with the board's focus?
- A. Increasing investment in research and development for a new product.
- B. Relocating the organization's manufacturing to another country.
- C. Increasing the diversity of strategic business units.
- D. Divesting product lines expected to have negative profitability.
正解：C
質問 # 270
Which of the following would best prevent unauthorized external changes to an organization's data?
- A. Antivirus software, firewall, data encryption.
- B. Antivirus software, data encryption, change logs.
- C. Firewall, data encryption, backup procedures.
- D. Antivirus software, firewall, backup procedures.
正解：A
質問 # 271
Which of the following methods, if used in conjunction with electronic data interchange (EDI), will improve the organization's cash management program, reduce transaction data input time and errors, and allow the organization to negotiate discounts with EDI vendors based on prompt payment?
- A. Knowledge-based systems.
- B. Standardized graphical user interface.
- C. Electronic funds transfer.
- D. Biometrics.
正解：C
質問 # 272
When using data analytics during a review of the procurement process what is the first step in the analysis process?
- A. Identity data anomalies and outliers
- B. Define questions to be answered
- C. identify data sources available
- D. Determine the scope of the data extract
正解：C
質問 # 273
With regard to disaster recovery planning, which of the following would most likely involve stakeholders from several departments?
- A. Determining the frequency with which backups will be performed.
- B. Assessing the resources needed to meet the data recovery objectives
- C. Assigning who in the IT department would be involved in the recovery procedures.
- D. Prioritizing the order in which business systems would be restored.
正解：D
質問 # 274
According to IIA guidance, which of the following is the correct order to conduct a business impact analysis (BIA) for the potential loss of an organization's network services''
1. identify resources and partners to provide required recovery services
2. Identify the business processes supporting the network functionality
3. Obtain approval of the BIA from the operating managers relative to their areas of responsibility
4. Identify the business impact if the network services cannot be performed
- A. 2, 4, 1, 3
- B. 4, 2, 1, 3
- C. 1, 2, 3, 4
- D. 2, 1, 4, 3
正解：D
質問 # 275
Which of the following is a likely result of outsourcing?
- A. Increased dependence on suppliers.
- B. Decreased focus on costs.
- C. Decreased sensitivity to government regulation.
- D. Increased importance of market strategy.
正解：B
質問 # 276
Which of the following IT controls includes protection for mainframe computers and workstations?
- A. Organization and management controls
- B. Change management controls
- C. Physical and environmental controls.
- D. System software controls
正解：C
質問 # 277
Which of the following is likely to occur when an organization decides to adopt a decentralized organizational structure?
- A. More burden on higher-level managers.
- B. A slower response to external change.
- C. Less controlled decision making.
- D. Less use of employees' true skills and abilities.
正解：C
質問 # 278
Division A produces a product with a variable cost of $5 per unit and an allocated fixed cost of $3 per unit The market price of the product is $15 plus 20% selling cost. Division B currently purchases this product from an external supplier but is going to purchase it from division A for $18 Which of the following methods of transfer pricing is being used?
- A. Negotiation-based.
- B. Market price.
- C. Full absorption cost
- D. Variable cost
正解：B
質問 # 279
Which of the following characteristics is most important specifically for a global manager to possess in order to be successful?
- A. Knowledge of different languages.
- B. Understanding of uncertainty avoidance differences
- C. Cultural intelligence
- D. Emotional intelligence
正解：C
質問 # 280
Which of the following types of analytics focuses less on analysis and more on condensing data into mote meaningful pieces of information?
- A. Descriptive analytics
- B. Predictive analytics
- C. Prescriptive analytics
- D. Diagnostic analytics
正解：C
質問 # 281
Which of the following statements is true regarding cybersecurity risk?
- A. Deployment of proper cybersecurity measures assures business success
- B. Information value extends the emergence of cybersecurity risks
- C. Cybersecurity risks are identical across all organizations regardless of industry
- D. Installation of antivirus and malware software prevents cybersecurity risks
正解：A
質問 # 282
Which of me following statements is most accurate concerning me management and audit of a web server?
- A. The file transfer protocol (FTP) should always be enabled
- B. Secure protocols for confidential pages should be used instead of clear-text protocol such as HTTP or FTP
- C. The number of ports and protocols allowed to access the web server should be maximized
- D. The simple mail transfer protocol (SMTP) should be operating under me most privileged accounts
正解：B
質問 # 283
Which of the following statements is correct regarding risk analysis?
- A. The highest risk assessment should always be assigned to the area with the highest probability of occurrence.
- B. Risk analysis must be reduced to quantitative terms in order to provide meaningful comparisons across an organization.
- C. The highest risk assessment should always be assigned to the area with the largest potential loss.
- D. The extent to which management judgments are required in an area could serve as a risk factor in assisting the auditor in making a comparative risk analysis.
正解：D
質問 # 284
An organization's headquarters is centrally located and the organization runs numerous computer applications in multiple sites. Which of the following would be the most appropriate approach for conducting an audit of the mainframe computer?
- A. Conduct a series of location-based audits that cover both the general and application IT controls an systems across the location
- B. Conduct an individual audit of the mainframe general controls and separate application control audits of the individual applications in a phased manner
- C. Conduct a single consolidated audit of both the mainframe general controls and the application controls for all of the applications that use the mainframe
- D. Conduct individual audits of each application and include in each audit the general controls of the mainframe relevant to the individual application
正解：A
質問 # 285
Which of the following statements is true regarding outsourced business processes?
- A. Generally, independence is improved when the internal audit activity reviews outsourced business processes.
- B. Outsourced business processes should not be considered in the internal audit universe because the controls are owned by the external service provider.
- C. The key controls of outsourced business processes typically are more difficult to audit because they are designed and managed externally.
- D. The system of internal controls may be better and more efficient when the business process is outsourced compared to internally sourced.
正解：D
質問 # 286
Which of the following would be a risk in the development of end-user computing (EUC) applications, compared to traditional information systems?
- A. Since development time is typically longer for EUC applications, management may not be able to respond quickly to competitive pressures
- B. Management may not be able to make quick and accurate decisions due to a diminished capacity to respond to managerial requests for computerized information
- C. The organization may incur higher application development and maintenance costs for EUC systems.
- D. Management might place the same degree of reliance in reports produced by EUC applications as it does in reports produced under traditional systems development procedures.
正解：D
質問 # 287
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CIA試験パート3：内部監査のビジネス知識としても知られるIIA-CIA-PART3-3P試験は、内部監査機関（IIA）が提供する認定試験です。この試験は、ビジネス環境とリスク管理に関する候補者の理解、および財務諸表を分析し、財務上のリスクを評価する能力をテストするように設計されています。この試験に合格することは、内部監査の専門知識を実証するグローバルに認められた専門的指定である認定内部監査人（CIA）になるための重要なステップです。
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