IIA-CIA-Part3試験無料問題集（793題）「IIA Internal Audit Function 認定」

出題：1

When applied to international economics, the theory of comparative advantage proposes that total worldwide output will be greatest when:

A. Goods that contribute to a nation ' s balance-of-payments deficit are no longer imported.

B. Each nation ' s total imports approximately equal its total exports.

C. International trade is unrestricted and tariffs are not imposed.

D. Each good is produced by the nation that has the lowest opportunity cost for that good.

正解：D 解答を投票する

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出題：2

Which of the following best describes depreciation?

A. It is a process of allocating cost of assets between periods.

B. It is a process of accumulating adequate funds to replace assets.

C. It is a process of measuring decline in the value of assets because of obsolescence

D. It is a process of assets valuation.

正解：A 解答を投票する

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出題：3

Which of the following data privacy concerns can be attributed specifically to blockchain technologies?

A. Data privacy regulations overregulate the usage of private data in blockchain transactions

B. Cybercriminals mainly resort to blockchain technologies to phish for private data

C. Since blockchain transactions can be easily tampered with, the risk of private data leakage is high

D. Immutability of blockchain technologies makes private data erasure a challenge

正解：D 解答を投票する

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出題：4

Which of the following would be most effective in preventing phishing attacks from impacting business systems?

A. Monitoring the usage of IT systems.

B. Training users on security awareness.

C. Using software to detect malware.

D. Blocking access to a user ' s accounts.

正解：B 解答を投票する

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出題：5

A key advantage of developing a computer application by using the prototyping approach is that it:

A. Is less expensive since it is self-documenting.

B. Does not require testing for user acceptance.

C. Allows applications to be portable across multiple system platforms.

D. Better involves users in the design process.

正解：D 解答を投票する

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出題：6

The audit committee has asked the internal audit activity to integrate data analytics into all work programs going forward. To accomplish this, which of the following describes the first step an audit team should take when planning for an audit?

A. Ensure that there are sufficient audit resources or train personnel in data analytics.

B. Obtain and assess as much data as possible for the audit.

C. Gain management ' s approval and willingness to accept audit findings based on data analytics.

D. Identify the business question or need, data required, and expected results.

正解：D 解答を投票する

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出題：7

Which of the following is an example of two-factor authentication?

A. The user ' s facial geometry and voice recognition.

B. The user ' s password and a separate passphrase.

C. The user ' s key fob and a smart card.

D. The user ' s fingerprint and a personal Identification number.

正解：D 解答を投票する

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出題：8

Which of the following bring-your-own-device (BYOD) practices is likely to increase the risk of infringement on local regulations, such as copyright or privacy laws?

A. Jailbreaking a locked smart device.

B. Applying a weak password for access to a mobile device.

C. Updating operating software in a haphazard manner.

D. Not installing anti-malware software.

正解：A 解答を投票する

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出題：9

Which of the following assessments will assist in evaluating whether the internal audit function is consistently delivering quality engagements?

A. Ongoing monitoring

B. Periodic assessments

C. Self-Assessment with Independent Validation (SAIV)

D. Full external assessments

正解：A 解答を投票する

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出題：10

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. Risk assessment.

B. Control activities.

C. Control environment.

D. Monitoring.

正解：C 解答を投票する

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出題：11

Employees at an events organization use a particular technique to solve problems and improve processes. The technique consists of five steps: define, measure, analyze, improve, and control. Which of the following best describes this approach?

A. Value chain analysis.

B. Quality circle.

C. Six Sigma,

D. Theory of constraints.

正解：C 解答を投票する

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出題：12

An internal auditor wishes to test why there was a significant drop in accounts payable volume last month and creates several scenarios to help explain the anomaly.
Which of the following best describes this data analysis technique?

A. Descriptive.

B. Predictive.

C. Prescriptive.

D. Diagnostic.

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

IIA-CIA-Part3試験無料問題集「IIA Internal Audit Function 認定」