IIA-CIA-Part3試験無料問題集（417題）「IIA Business Knowledge for Internal Auditing 認定」

出題：1

An organization has a declining inventory turnover but an increasing gross margin rate. Which of the following statements can best explain this situation?

A. The organization has adopted just-in-time inventory.

B. The organization's inventory is overstated.

C. The organization is experiencing inventory theft.

D. he organization's operating expenses are increasing.

正解：A 解答を投票する

出題：2

According to IIA guidance on IT, which of the following plans would pair the identification of critical business processes with recovery time objectives?

A. The business continuity management charter

B. The business continuity risk assessment plan

C. The business impact analysis plan

D. The business case for business continuity planning

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：3

An internal auditor found the following information while reviewing the monthly financial statements for a wholesaler of safety glasses: Opening inventory: 1,000 units at $2 per unit; Purchased: 5,000 units at $3 per unit; Sold: 3,000 units at $7 per unit. The cost of goods sold was reported at $8,500. Which of the following inventory methods was used to derive this value?

A. Activity-based costing method

B. Average cost method

C. Specific identification method

D. First-in, first-out (FIFO) method

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)

出題：4

An organization had a gross profit margin of 40 percent in year one and in year two. The net profit margin was 18 percent in year one and 13 percent in year two. Which of the following could be the reason for the decline in the net profit margin for year two?

A. Cost of sales increased relative to sales.

B. The organization had a higher dividend payout rate in year two.

C. Total sales increased relative to expenses.

D. The government increased the corporate tax rate

正解：D 解答を投票する

出題：5

Which of the following is a primary driver behind the creation and prloritteation of new strategic Initiatives established by an organization?

A. Governance

B. Risk tolerance

C. Threats and opportunities

D. Performance

正解：C 解答を投票する

出題：6

Which of the following information security controls has the primary function of preventing unauthorized outside users from accessing an organization's data through the organization's network?

A. Encryption.

B. Firewall.

C. Antivirus.

D. Biometrics.

正解：A 解答を投票する

出題：7

Which of the following attributes of data analytics relates to the growing number of sources from which data is being generated?

A. Veracity.

B. Variety.

C. Velocity.

D. Volume.

正解：B 解答を投票する

出題：8

According to I1A guidance on IT. which of the following activities regarding information security Is most likely to be the responsibility of line management as opposed to executive management, internal auditors, or the board?

A. Dedicate sufficient security resources.

B. Assess information control environments.

C. Provide oversight to the security function.

D. Review and monitor security controls.

正解：A 解答を投票する

出題：9

A small software development firm designs and produces custom applications for businesses. The application development team consists of employees from multiple departments who all report to a single project manager. Which of the following organizational structures does this situation represent?

A. Matrix organization.

B. Divisional organization

C. Product departmentalization

D. Functional departmentalization.

正解：A 解答を投票する

出題：10

Which of the following controls would be the most effective in preventing the disclosure of an organization's confidential electronic information?

A. Two-factor authentication for access into the information system.

B. limited access so information, based on employee duties

C. Logs of user activity within the information system.

D. Nondisclosure agreements between the firm and its employees.

正解：B 解答を投票する

出題：11

Which of the following capital budgeting techniques considers the tune value of money?

A. Annual rate of return.

B. Incremental analysis.

C. Discounted cash flow.

D. Cash payback

正解：C 解答を投票する

出題：12

Which of the following is a likely result of outsourcing?

A. Increased importance of market strategy.

B. Decreased focus on costs

C. Decreased sensitivity to government regulation

D. Increased dependence on suppliers.

正解：C 解答を投票する

出題：13

Which of the following best describes owner's equity?

A. Assets minus liabilities.

B. Total liabilities.

C. Owners contribution plus drawings.

D. Total assets.

正解：A 解答を投票する

出題：14

Which of the following differentiates a physical access control from a logical access control?

A. Physical access controls secure tangible IT resources, whereas logical access controls secure software and data internal to the IT system.

B. Physical access controls include firewalls, user IDs, and passwords, whereas logical access controls include locks and security guards.

C. Physical access controls include input processing and output controls, whereas logical access controls include locked doors and security guards.

D. Physical access controls secure software and data internal to the IT system, whereas logical access controls secure tangible IT resources.

正解：A 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 Business Knowledge for Internal Auditing 認定」