IIA IIA-CIA-Part3-3P試験問題（更新されたのは2023年）100%リアル問題解答
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IIA-CIA-Part3-3P試験は、100問の多肢選択問題で構成されるコンピューターベースのテストです。候補者は2.5時間以内に試験を完了する必要があり、世界中のPearson VUEテストセンターで実施されます。この試験の合格点は、スケール250〜750で600です。
質問 # 248
Which of the following techniques is the most relevant when an internal auditor conducts a valuation of an organization's physical assets?
- A. Observation.
- B. Inspection.
- C. Original cost.
- D. Vouching.
正解：B
質問 # 249
Which of the following performance measures includes both profits and investment base?
- A. A contribution margin income statement by segment.
- B. Residual income.
- C. Variance analysis.
- D. A flexible budget.
正解：B
質問 # 250
During which phase of disaster recovery planning should an organization identify the business units, assets, and systems that are critical to continuing an acceptable level of operations?
- A. Business impact analysis.
- B. Testing.
- C. Plan development.
- D. Scope and initiation phase.
正解：A
質問 # 251
Which of the following COSO internal control framework components encompasses establishing structures, reporting lines, authorities, and responsibilities?
- A. Control activities.
- B. Monitoring.
- C. Control environment.
- D. Information and communication.
正解：C
質問 # 252
A company's financial balance sheet is presented below:
The company has net working capital of:
- A. $160
- B. $350
- C. $210
- D. $490
正解：C
質問 # 253
An organization with an annual demand of 25.000 units correctly computes its economic order quantity to be
1,000 units Its safety stock is 300 units and the lead time is two days If there are 250 production days in a year what is the reorder point1?
- A. 300 units.
- B. 200 units.
- C. 1,000 units.
- D. 500 units.
正解：D
質問 # 254
Which of the following conflict resolution methods should be applied when the intention of the parties is to solve the problem by clarifying differences and attaining everyone's objectives?
- A. Compromising.
- B. Accommodating.
- C. Competing.
- D. Collaborating.
正解：D
質問 # 255
Which of the following IT operational areas is responsible for the integrity of data flow within an organization?
- A. Network
- B. Server
- C. Operating system
- D. Database
正解：A
質問 # 256
Which of the following best describes a transformational leader, as opposed to a transactional leader?
- A. The leader intervenes to communicate high expectations.
- B. The leader searches for deviations from the rules and standards and intervenes when deviations exist.
- C. The leader intervenes only when performance standards are not met.
- D. The leader does not intervene to promote problem-solving.
正解：B
質問 # 257
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 # 258
Which of the following is a disadvantage in a centralized organizational structure?
- A. Vulnerabilities in sharing knowledge
- B. Slower decision making
- C. Communication conflicts.
- D. Loss of economies of scale
正解：B
質問 # 259
Which of the following application controls verifies the accuracy of transaction results in a system?
- A. Processing controls
- B. Input controls
- C. Integrity controls
- D. Output controls
正解：B
質問 # 260
Which of the following is a cybersecurity monitoring activity intended to deter disruptive codes from being installed on an organization's systems?
- A. Boundary defense.
- B. Penetration tests.
- C. Malware defense.
- D. Wireless access controls.
正解：C
質問 # 261
Which of the following is the first step an internal audit activity should undertake when executing a data analytics process?
- A. Analyze possible and available sources of raw data
- B. Define the purpose and the anticipated value
- C. Select data for cleaning and normalization procedures.
- D. Conduct a risk assessment regarding the effectiveness of the data analytics process.
正解：A
質問 # 262
Which of the following activities most significantly increases the risk that a bank will make poor-quality loans to its customers?
- A. Loan officers may override the lending criteria established by senior management.
- B. Fees paid by the borrower at the time of the loan may not be deposited in a timely manner.
- C. Borrowers may not sign all required mortgage loan documentation.
- D. The bank's loan documentation may not meet the government's disclosure requirements.
正解：A
質問 # 263
The main reason to establish internal controls in an organization is to:
- A. Encourage compliance with policies and procedures.
- B. Provide reasonable assurance on the achievement of objectives.
- C. Ensure the accuracy, reliability, and timeliness of information.
- D. Safeguard the resources of the organization.
正解：B
質問 # 264
The market price is the most appropriate transfer price to be charged by one department to another in the same organization for a service provided when:
- A. There is an external market for that service.
- B. There is no external market for that service.
- C. The selling department operates at 50 percent of its capacity.
- D. The purchasing department has more negotiating power than the selling department.
正解：A
質問 # 265
Which of the following statements is true regarding the roles and responsibilities associated with a corporate social responsibility (CSR) program?
- A. The board has overall responsibility for the internal control processes associated with the CSR program.
- B. The internal audit activity is responsible for ensuring that CSR principles are integrated into the organization's policies and procedures.
- C. Management has overall responsibility for the effectiveness of governance, risk management, and internal control processes associated with the CSR program.
- D. Every employee has a responsibility for ensuring the success of the organization's CSR objectives.
正解：D
質問 # 266
During which of the following phases of contracting does the organization analyze whether the market is aligned with organizational objectives?
- A. Development phase.
- B. Initiation phase.
- C. Bidding phase.
- D. Negotiation phase
正解：A
質問 # 267
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. Risk assessment.
- D. Control environment.
正解：D
質問 # 268
Multinational organizations generally spend more time and effort to identify and evaluate:
- A. Internal strengths and weaknesses.
- B. Break-even points.
- C. External trends and events.
- D. Internal risk factors.
正解：C
質問 # 269
The most important reason to use risk assessment in audit planning is to:
- A. Assist in developing audit programs.
- B. Improve budgeting accuracy.
- C. Enhance assurance provided to management.
- D. Identify redundant controls.
正解：C
質問 # 270
Maintenance cost at a hospital was observed to increase as activity level increased. The following data was gathered:
Activity Level -
Maintenance Cost
Month
Patient Days
January
5,600
$7,900
February
7,100
$8,500
March
5,000
$7,400
April
6,500
$8,200
May
7,300
$9,100
June
8,000
$9,800
If the cost of maintenance is expressed in an equation, what is the independent variable for this data?
- A. Variable cost.
- B. Total maintenance cost.
- C. Fixed cost.
- D. Patient days.
正解：D
質問 # 271
According to IIA guidance, which of the following is a broad collection of integrated policies, standards, and procedures used to guide the planning and execution of a project?
- A. Project development.
- B. Project governance.
- C. Project portfolio.
- D. Project management methodologies.
正解：D
質問 # 272
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IIA-CIA-Part3-3P試験は、応募者が3時間以内に回答しなければならない100問の多肢選択問題から構成されています。この試験は、ガバナンスとビジネス倫理、リスク管理、組織構造とビジネスプロセスの3つの重要な領域に焦点を当てています。試験に合格した応募者は、これらの重要な領域に関する知識だけでなく、この知識を実世界の状況に適用する能力も証明します。IIA-CIA-Part3-3P試験に合格することは、内部監査の分野での専門的な成長への個人のコミットメントを証明する重要な業績です。
リアルIIA IIA-CIA-Part3-3P試験問題 [更新されたのは2023年]：https://www.passtest.jp/IIA/IIA-CIA-Part3-3P-shiken.html
準備IIA-CIA-Part3-3P問題解答でIIA-CIA-Part3-3P試験問題集：https://drive.google.com/open?id=14TFI8qmyNLdok8bcGj0Ovo5kwjSS6TXU