[2022年01月最新リリース]IIA-CIA-Part3問題集でCertified Internal認証
最新の完璧なIIA-CIA-Part3問題集問題と解答で100%パスさせます
IIA IIA-CIA-Part3 認定試験の出題範囲：
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質問 139
Which one of the following statements best describes the asset-liability method of accounting for deferred income taxes?
- A. The appropriate tax rate to be reported on the income statement is the tax actually levied in that year, meaning no deferred taxes would be reported.
- B. The amount of deferred tax is based on the tax rates expected to be in effect during the periods in which the deferred tax liability DTL is settled or the deferrer tax asset DTA) is realized.
- C. The tax effects of temporary differences are not reported separately but are reported as adjustments to the amounts of specific assets and liabilities and the related revenues and expenses.
- D. The amount of deferred tax is based on tax rates in effect when temporary differences originate.
正解: B
解説:
A DTA or DTL is measured at the rates expected to apply when it is realized or settled, based on tax laws and rates enacted or substantively enacted as of the balance sheet date.
If different rates apply to different taxable profit levels, a DTA or DTL is measured based on the average rates expected to apply in the periods when the temporary differences are expected to reverse. The tax rate or tax base may vary with the manner of recovery or settlement. For example, one tax rate may apply if an asset is sold immediately and another may apply if it is to be recovered through continued use.
質問 140
Which of the following would best prevent unauthorized external changes to an organization's data?
- A. Antivirus software, firewall, backup procedures.
- B. Antivirus software, firewall, data encryption.
- C. Firewall, data encryption, backup procedures.
- D. Antivirus software, data encryption, change logs.
正解: B
質問 141
Which is the correct order of the following four steps in the accounting cycle?
Step 1 Prepare adjusting journal entries
Step 2 Take a post-closing trial balance
Step 3 Prepare an adjusted trial balance
Step 4 Prepare reversing entries
- A. 1, 3, 2, 4
- B. 4, 1, 3, 2
- C. 1, 2, 3, 4
- D. 3, 1, 2, 4
正解: A
解説:
The accounting cycle may be summarized as consisting of nine steps: record the period's transactions in the appropriate journals, post to the ledger(s) from the journals, prepare an unadjusted trial balance, prepare and post adjusting journal entries, prepare an adjusted trial balance, prepare the financial statements, prepare and post the closing entries take a post-closing trial balance and prepare reversing entries optional). On January 1, a new landscaping firm. Bandit Co. acquired a fleet of vehicles, all the necessary tools and equipment. and a parking and storage facility. It began operations immediately. It is now the end of the first year of operations, and the first set of year-end financial statements are being prepared. Several decisions have to be made regarding the appropriate accounting and reporting practices for this company. Relevant information for several of these items is described in the following list of transactions and events: At year-end. the parking and storage facility that was purchased for US $150,000 has a fair value of US $250,000. The physical flow of inventory is first in. first out, and the cost of materials has risen steadily over the year. To promote sales for the coming year. maintenance contracts were sold in December at very reasonable prices, provided that the customers paid cash. On April 1, the company arranged a US $100,000. 10% bank loan. Interest payments of US $5,000 are due on October 1 and April 1 of each year during the 5-year term of the loan. During the first year of operations, the company experienced a 5% bad debt rate on credit sales. None of the bad debts are expected to be recovered, given that 5% is the industry average level of bad debts. Total credit sales for the year were US $400,000. The year-end balance of accounts receivable includes uncollected overdue accounts of US $100,000. Half of the uncollected overdue amounts are estimated to be uncollectible.
質問 142
According to Porter's model of competitive strategy, which of the following is a generic strategy?
1. Differentiation.
2. Competitive advantage.
3. Focused differentiation.
4. Cost focus.
- A. 1, 2, 3, and 4
- B. 2 only
- C. 1, 3, and 4 only
- D. 3 and 4 only
正解: C
質問 143
The four categories of costs associated with product quality costs are:
- A. External failure, internal failure, prevention, and appraisal.
- B. External failure, internal failure, training, and appraisal.
- C. Warranty, product liability, training, and appraisal.
- D. External failure, internal failure, prevention, and carrying.
正解: A
解説:
Prevention costs are incurred to prevent defects. Appraisal costs are incurred to detect defective output during and after the production process. Internal failure costs are associated with defective output discovered before shipping. External failure costs are associated with defective output discovered after it has reached the customer.
質問 144
Which of the following hiring procedures provides the most control over the accuracy of information submitted on an employment application?
- A. Applicants are required to submit unofficial copies of their transcripts along with the application as verification of their educational credentials.
- B. The hiring organization calls the last place of employment for each finalist to verify the employment length and position held.
- C. Applicants are required to sign a statement that the information on the application is true and correct as a confirmation of its truth.
- D. Letters of recommendation that attest to the applicants character must be mailed directly to the hiring organization rather than being submitted by the applicant.
正解: B
解説:
Calling the last place of employment for candidates to verify information represents an independent verification of employment. The hiring organization is performing the verification process.
質問 145
When an entity increases its degree of financial leverage DFL), the:
- A. Systematic risk of the entity rises.
- B. Standard deviation of returns on the equity of the entity rises.
- C. Equity beta of the entity falls.
- D. Systematic risk of the entity falls.
正解: B
解説:
The DFL equals the percentage change in FPS earnings available to ordinary shareholders) divided by the percentage change in net operating profit or loss. When the DFL rises, fixed interest charges and the riskiness of the entity rise. As a result, the variability of returns will increase. In other words, the standard deviation of returns of the entity rises.
質問 146
Which of the following is true regarding an organization's relationship with external stakeholders?
- A. Disclosure laws tend to be consistent from one jurisdiction to another.
- B. There are several internationally recognized standards for dealing with financial donors.
- C. Specific guidance must be followed when interacting with nongovernmental organizations.
- D. Legal representation should be consulted before releasing internal audit information to other assurance providers.
正解: D
質問 147
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. Perform exit interviews
- C. Require regular performance appraisals
- D. Encourage periodic rotation of employee duties.
正解: B
質問 148
The network below describes the interrelationships of several activities necessary to complete a project. The arrows represent the activities. The numbers between the arrows indicate the number of months to complete each activity.
The shortest time to complete the project is
- A. 8 months.
- B. 6 months.
- C. 14 months.
- D. 5 months.
正解: A
解説:
The critical (longest) path through the network from node (A) to node (F) is path A-C-D-F. All other paths are shorter than path A-C-D-F, so the activities along those paths can be completed before the activities along path A-C-D-F. Thus, the shortest time to complete the project is 8 months (3 + 3 + 2).
質問 149
A client installed the most sophisticated controls using biometric attributes of employees to gain access to their computer system. This technology most likely replaced which of the following controls?
- A. Use of security specialists.
- B. Passwords.
- C. Virus protection software.
- D. Reasonableness tests.
正解: B
解説:
The purpose of passwords is to prevent ac o s by unauthorized users just as the more sophistic-cited control of employee biometric attributes. The use of passwords is an effective control in an online system to prevent unauthorized access to computer systems. However, biometric technologies are more sophisticated and difficult to compromise.
質問 150
Which of the following professional organizations sets standards for quality and environmental audits?
- A. The International Organization of Supreme Audit Institutions.
- B. The Board of Environmental, Health, and Safety Auditor Certifications.
- C. The Committee of Sponsoring Organizations of the Treadway Commission.
- D. The International Standards Organization.
正解: D
解説:
Explanation/Reference:
質問 151
Which of the following is a project planning methodology that involves a complex series of required simulations to provide information about schedule risk?
- A. Monte Carlo Analysis.
- B. Project Management Information System (PMIS)
- C. Integrated Project Plan.
- D. Earned Value Management (EVM).
正解: A
解説:
Explanation/Reference: https://opentextbc.ca/projectmanagement/chapter/chapter-16-risk-management-planning-project- management/
質問 152
What should the company focus on to achieve quality more economically?
- A. External failure costs.
- B. Internal failure costs.
- C. Appraisal costs.
- D. Prevention costs.
正解: D
解説:
Prevention attempts to avoid defective output. Prevention costs include preventive maintenance, employee training, review of equipment design, and evaluation of suppliers. Prevention is less costly than detection and correction of defective output.
質問 153
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. 1, 2, and 3
- B. 1, 2, and 4
- C. 2, 3, and 4
- D. 1, 3, and 4
正解: C
質問 154
An organization has instituted a bring-your-own-device (BYOD) work environment Which of the following policies best addresses the increased risk to the organization's network incurred by this environment?
- A. Limit the use of the employee devices for personal use to mitigate the risk of exposure to organizational data.
- B. Ensure that relevant access to key applications is strictly controlled through an approval and review process
- C. Use management software to scan and then prompt patch reminders when devices connect to the network
- D. Institute detection and authentication controls for all devices used for network connectivity and data storage
正解: C
質問 155
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