IIA-CIA-Part3-3P試験無料問題集（487題）「IIA CIA Exam Part Three: Business Knowledge for Internal Auditing 認定」

出題：1

Which of the following statements is true concerning the basic accounting treatment of a partnership?

A. The initial investment of each partner should be recorded at book value.

B. The ownership ratio identifies the basis for dividing net income and net loss.

C. A partner's capital only changes due to net income or net loss.

D. The basis for sharing net incomes or net losses must be fixed.

正解：B 解答を投票する

出題：2

Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?

A. Ability to meet user needs.

B. Increasing complexity over time.

C. Hidden data columns or worksheets.

D. Interface with corporate systems.

正解：A 解答を投票する

出題：3

An organization is experiencing a high turnover. Which of the following can human resources deploy to effectively detect the root cause of turnover?

A. Ensure mandatory vacations

B. Encourage periodic rotation of employee duties.

C. Require regular performance appraisals

D. Perform exit interviews

正解：D 解答を投票する

出題：4

The internal audit activity completed an initial risk analysis of the organization's data storage center and found several areas of concern. Which of the following is the most appropriate next step?

A. Risk identification.

B. Risk assessment.

C. Identification of context.

D. Risk response.

正解：B 解答を投票する

出題：5

Which of following best demonstrates the application of the cost principle?

A. A building purchased last year for $1 million is currently worth $1.2 million, but the company still reports the building at $1 million.

B. A company reports trading and investment securities at their market cost.

C. A building purchased last year for $1 million is currently worth $1.2 million, and the company adjusts the records to reflect the current value.

D. A company reports assets at either historical or fair value, depending which is closer to market value.

正解：D 解答を投票する

出題：6

Which of the following IT controls includes protection for mainframe computers and workstations?

A. Organization and management controls

B. System software controls

C. Change management controls

D. Physical and environmental controls.

正解：D 解答を投票する

出題：7

Which of the following is a role of the board of directors in the governance process?

A. Review and approve operational goals and objectives.

B. Conduct periodic assessments of the organization's governance systems.

C. Implement an effective system of internal controls to support the organization's governance systems.

D. Obtain assurance concerning the effectiveness of the organization's governance systems.

正解：D 解答を投票する

出題：8

In reviewing an organization's IT infrastructure risks, which of the following controls is to be tested as part of reviewing workstations?

A. Integrity controls.

B. Physical controls.

C. Input controls.

D. Segregation of duties.

正解：A 解答を投票する

出題：9

Which of the following is an example of a physical security control that should be in place at an organization's data center?

A. Firewalls and antivirus protection are in place to prevent unauthorized access to data.

B. Backup servers in the data center are stored in an environmentally controlled location

C. All users have a unique ID and password to access data

D. Swipe cards are used to access the data center

正解：D 解答を投票する

出題：10

In terms of international business strategy, which of the following is true regarding a multi-domestic strategy?

A. It centralizes control with little decision-making authority given to the local level.

B. It provides cost advantages, improves coordinated activities, and speeds product development.

C. It is an effective strategy when large differences exist between countries.

D. It uses the same products in all countries.

正解：C 解答を投票する

出題：11

Which of the following authentication controls combines what a user knows with the unique characteristics of the user respectively?

A. Fingerprint and voice recognition

B. Voice recognition and token.

C. Password and fingerprint.

D. Password and token

正解：C 解答を投票する

出題：12

Which of the following are appropriate functions for an IT steering committee?
1) Assess the technical adequacy of standards for systems design and programming.
2) Continually monitor of the adequacy and accuracy of software and hardware in use.
3) Assess the effects of new technology on the organization`s IT operations.
4) Provide broad oversight of implementation, training, and operation of new systems.

A. 2, 3, and 4

B. 1, 3, and 4

C. 1, 2, and 3

D. 1, 2, and 4

正解：A 解答を投票する

出題：13

Which of the following risks is best addressed by encryption?

A. Access risk

B. Software risk

C. Information integrity risk.

D. Privacy risk

正解：D 解答を投票する

出題：14

Which of the following roles would be least appropriate for the internal audit activity to undertake with regard to an organization's corporate social responsibility (CSR) program?

A. Consult on project design and implementation of the CSR program.

B. Identify and prioritize the CSR issues that are important to the organization.

C. Evaluate the effectiveness of the organization's CSR efforts.

D. Serve as an advisor on internal controls related to CSR.

正解：B 解答を投票する

出題：15

A capital investment project will have a higher net present value, everything else being equal, if it has:

A. A higher discount rate.

B. Cash inflows that are larger in the later years of the life of the project.

C. Cash inflows that are larger in the earlier years of the life of the project.

D. A higher initial investment level.

正解：C 解答を投票する

IIA-CIA-Part3-3P試験無料問題集「IIA CIA Exam Part Three: Business Knowledge for Internal Auditing 認定」