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

According to IIA guidance, which of the following would be the best first step to manage risk when a third party is overseeing the organization's network and data?

A. Drafting a strong contract that requires regular vendor control reports and a right-to-audit clause.

B. Creating a standing cybersecurity committee to identify and manage risks related to data security

C. Creating a comprehensive reporting system for vendors to demonstrate their ongoing due diligence in network operations

D. Applying administrative privileges to ensure right-to-access controls are appropriate

正解：A 解答を投票する

出題：2

Which of me following represents an inventory costing technique that can be manipulated by management to boost net income by selling units purchased at a low cost?

A. Average-cost method

B. Last-in first-out method (LIFO)

C. First-in first-out method (FIFO)

D. Specific identification method

正解：C 解答を投票する

出題：3

Which of the following statements is true with regard to information protection?

A. Information is not considered personal if it can only be linked to or used to identify an individual indirectly.

B. Good protection controls remove any restrictions on the quantity of personal information that can be collected

C. All personal information, by definition is considered to be sensitive, requiring specialized controls.

D. Individuals who provide personal information to organizations share in the risk of inappropriate disclosure.

正解：C 解答を投票する

出題：4

In creating a risk-based plan, which of the following best describes a top-down approach to understanding business processes?

A. Identifying the processes at the activity level.

B. Analyzing the organization's strategic plan where the business processes are defined.

C. Identifying the risks affecting the organization, the objectives, and then the processes concerned.

D. Analyzing the organization's objectives and identifying the processes needed to achieve the objectives.

正解：D 解答を投票する

出題：5

With regard to project management when of the following statements about prefect crashing is true?

A. It leads to an increase in risk and often results in rework

B. It is an optimization technique where activities are performed in parallel rather than sequentially

C. It involves a revaluation of protect requirements and/or scope.

D. It is a compression technique in which resources are added to the protect

正解：D 解答を投票する

出題：6

Which of the following statements is true regarding outsourced business processes?

A. The system of internal controls may be better and more efficient when the business process is

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. Generally, independence is improved when the internal audit activity reviews outsourced business processes.

正解：A 解答を投票する

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出題：7

Which of the following best describes an objective for an audit of an environmental management system?

A. To evaluate executive management oversight.

B. To assess whether an annual control review is necessary.

C. To determine conformance with requirements and agreements.

D. To promote environmental awareness.

正解：C 解答を投票する

出題：8

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：9

According to HA guidance or IT which of the following spreadsheets is most likely to be considered a high-risk user-develop application?

A. An ad-hoc inventory listing spreadsheet comprising details of written-off inventory quantitates

B. An accounts receivable reconciliation spreadsheet used by the accounting manager to verify balances.

C. An asset retirement calculation spreadsheet comprised of multiple formulas and assumptions

D. A revenue calculation spreadsheet supported with price and volume reports from the production department

正解：C 解答を投票する

出題：10

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 portfolio.

C. Project governance.

D. Project management methodologies.

正解：D 解答を投票する

出題：11

Technological uncertainty, subsidy, and spin-offs are usually characteristics of:

A. Emerging industries.

B. Declining industries.

C. Mature industries.

D. Fragmented industries.

正解：A 解答を投票する

出題：12

Which of the following is a characteristic of just-in-time inventory management systems?

A. Users determine the optimal level of safety stocks.

B. They are applicable only to large organizations.

C. They do not really increase overall economic efficiency because they merely shift inventory levels further up the supply chain.

D. They rely heavily on high quality materials.

正解：D 解答を投票する

出題：13

The mobility of personal smart devices significantly increases which of the following risks?

A. Data integrity risks

B. Physical security risks

C. Privacy risks

D. Compliance risks.

正解：B 解答を投票する

出題：14

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 解答を投票する

出題：15

Which of the following statements best describes the frameworks set forth by the International Standards Organization?

A. Frameworks and guidance on enterprise risk management, internal control, and fraud deterrence.

B. Globally accepted standards for industries and processes.

C. Bridging the gaps among control requirements, technical issues, and business risks.

D. Practical guidance and benchmarks for all organizations that use information systems.

正解：B 解答を投票する

出題：16

Which of the following statements is true regarding the relationship between an individual's average tax rate and marginal tax rate?

A. In a progressive personal tax system, an individual's marginal tax rate is normally greater than his average tax rate.

B. In a regressive personal tax system, an individual's marginal tax rate is normally greater than his average tax rate.

C. In a regressive personal tax system, an individual's marginal tax rate is normally equal to his average tax rate.

D. In a progressive personal tax system, an individual's marginal tax rate is normally equal to his average tax rate.

正解：A 解答を投票する

出題：17

When developing an effective risk-based plan to determine audit priorities, an internal audit activity should start by:

A. Prioritizing known risks.

B. Reviewing organizational objectives.

C. Observing and analyzing controls.

D. Identifying risks to the organization's operations.

正解：B 解答を投票する

出題：18

Which of the following is most important for an internal auditor to check with regard to the database version?

A. Verify whether the database software version is supported by the vendor.

B. Verify whether the organization uses the most recent database software version

C. Verify whether access to database version information is appropriately restricted

D. Verify whether the database software version has been recently upgraded

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」