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

While auditing an organization's customer call center, an internal auditor notices that key performance indicators show a positive trend despite the fact that there have been increasing customer complaints over the same period Which of the following audit recommendations would most likely correct the cause of this inconsistency?

A. Retrain call center staff on area processes and common technical issues that they will Likely be asked to resolve

B. De-emphasize the importance of call center employees completing a certain number of calls per hour

C. Increase the incentive for call center employees to complete calls quickly and raise the number of calls completed daily

D. Review the the call center script used by customer service agents to interact with callers and update the script rf necessary

正解：D 解答を投票する

出題：2

Which of the following would be a risk in the development of end-user computing (EUC) applications, compared to traditional information systems?

A. Management may not be able to make quick and accurate decisions due to a diminished capacity to respond to managerial requests for computerized information

B. The organization may incur higher application development and maintenance costs for EUC systems.

C. 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.

D. Since development time is typically longer for EUC applications, management may not be able to respond quickly to competitive pressures

正解：C 解答を投票する

出題：3

Which of the following security controls focuses most on prevention of unauthorized access to the power plant?

A. An offboarding procedure is initiated monthly to determine redundant physical access rights

B. Requests for additional access rights are sent for approval and validation by direct supervisors

C. Automatic notifications are sent to a central security unit when employees enter the premises during nonwork hours

D. Logs generated by smart locks are automatically scanned to identify anomalies in access patterns

正解：B 解答を投票する

出題：4

Which of the following engagement observations would provide the least motivation for management to amend or replace an existing cost accounting system?

A. The cost of rework, hidden by the current system, is 50 percent of the total cost of all services.

B. The organization is losing $1,000,000 annually because it incorrectly outsourced an operation based on information from its current system.

C. 50 percent of total organizational cost has been allocated on a volume basis.

D. The distorted unit cost of a service is 50 percent lower than the true cost, while the true cost is 50 percent higher than the competition's cost.

正解：C 解答を投票する

出題：5

According to MA guidance, which of the following best describes an adequate management (audit) trail application control for the general ledger?

A. Report identifying general ledger transactions by time and individual

B. Report identifying data that is outside of system parameters

C. Report confirming that the general ledger data was processed without error.

D. Report comparing processing results with original input

正解：A 解答を投票する

出題：6

If a bank's activities are categorized under such departments as community banking, institutional banking, and agricultural banking, what kind of departmentalization is being utilized?

A. Customer departmentalization.

B. Product departmentalization.

C. Process departmentalization.

D. Functional departmentalization.

正解：A 解答を投票する

出題：7

A manager at a publishing company received an email that appeared to be from one of her vendors with an attachment that contained malware embedded in an Excel spreadsheet. When the spreadsheet was opened, the cybercriminal was able to attack the company's network and gain access to an unpublished and highly anticipated book.
Which of the following controls would be most effective to prevent such an attack?

A. Educating employees throughout the company to recognize phishing attacks.

B. Restricting access and blocking unauthorized access to the network.

C. Using whitelists and blacklists to manage network traffic.

D. Monitoring network traffic.

正解：A 解答を投票する

出題：8

An employee frequently uses a personal smart device to send and receive work-related emails. Which of the following controls would be most effective to mitigate security risks related to these transmissions?

A. Hardware encryption.

B. Data encryption.

C. Authentication.

D. Software encryption

正解：B 解答を投票する

出題：9

Which of the following budgets serves as a basis for the budgeted income statement?

A. Only the cash budget and budgeted balance sheet

B. All financial budgets

C. Only the sales and production budgets

D. All operating budgets

正解：D 解答を投票する

出題：10

Preferred stock is less risky for investors than is common stock because:

A. Preferred stock with no conversion feature has a higher dividend yield than does convertible preferred stock.

B. Common stock has priority over preferred stock with regard to earnings and assets.

C. Preferred dividends are usually cumulative.

D. Common stock pays dividends as a stated percentage of face value.

正解：C 解答を投票する

出題：11

If a just-in-time purchasing system is successful in reducing the total inventory costs of a manufacturing company, which of the following combinations of cost changes would be most likely to occur?

A. 2

B. 1

C. 4

D. 3

正解：C 解答を投票する

出題：12

When attempting to devise creative solutions to problems, team members initially should do which of the following?

A. Provide documentation to support their positions

B. Discuss the details of all options presented

C. Weight suggestions based on the speaker's level of authority.

D. Suspend assumptions and negative feedback

正解：B 解答を投票する

出題：13

The economic order quantity can be calculated using the following formula:
Which of the following describes how the optimal order size will change if the annual demand increases by 36 percent?

A. Decrease by about 17 percent.

B. Decrease by about 7 percent.

C. Increase by about 17 percent.

D. Increase by about 7 percent.

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」