PDF問題（2025年最新）実際のIIA IIA-CIA-Part3試験問題
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質問 # 231
Based on its current operating levels Glucose LLC estimates that its annual level of taxable profit in the foreseeable future will be US $200,000 annually_ Enacted tax rates for the tax jurisdiction in which Glucose operates are 15% for the first US $50.000 of taxable profit.
25% for the next US $50.000 of taxable profit, and 35% for taxable profit in excess of US $100,000. Which tax rate should Glucose use to measure a deferred tax liability or asset?
- A. 15%
- B. 25%
- C. 0
- D. 27.5%
正解：D
解説：
In measuring a deferred tax liability DTL or asset DTA), the objective is to use the enacted or substantively enacted tax rate(s) expected to apply to taxable profit in the periods in which the deferred tax liability or asset is expected to be settled or realized. 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 TDs are expected to reverse. Accordingly, the applicable tax rate is 21.5%.
質問 # 232
Which of the following "families" of controls is not described in The IIA's Global Technology Audit Guide (GTAG) 1, titled information Technology Controls?
- A. Governance, management, and technical controls.
- B. Preventive, detective, and corrective controls.
- C. IT general and application controls.
- D. Feedback, concurrent, and feedforward controls.
正解：D
解説：
Feedback, concurrent, and feed forward controls are not referenced in GTAG 1.
質問 # 233
Which of the following conflict resolution methods should be applied when the intention of the parties is to solve the problem by clarifying differences and attaining everyone's objectives?
- A. Collaborating.
- B. Competing.
- C. Compromising.
- D. Accommodating.
正解：A
質問 # 234
Governments most likely restrict trade in the long run to:
I. Help foster new industries.
II. Protect declining industries.
III. Increase tax revenues.
IV.
Foster national security.
- A. I only
- B. I and II only
- C. I, II, and IV only
- D. II and III only
正解：B
解説：
Governmental impediments to global competition are generally imposed for the announced purpose of protecting local entities and jobs and developing new industries.
They also may have the effect of raising revenue in the short run. In the long run, tax and revenues will decline because of reduced trade. Examples of governmental impediments are tariffs; duties; quotas; domestic content rules; preferences for local entities regarding procurement, taxes. R&D, labor regulations, and other operating rules; and laws e.g., anti bribery or tax) enacted by a national government that impede national entities from competing globally. These impediments are most likely when industries are viewed as crucial.
質問 # 235
The major feature of zero-based budgeting ZBB) is that it:
- A. Focuses on planned capital outlays for property, plant, and equipment.
- B. Takes the previous year's budgets and adjusts them for inflation.
- C. Assumes all activities are legitimate and worthy of receiving budget increases to cover any increased costs.
- D. Questions each activity and determines whether it should be maintained as it is, reduced, or eliminated.
正解：D
解説：
ZBB is a planning process in which each manager must justify his/her department's full budget for each period. The purpose is to encourage periodic reexamination of all costs in the hope that some can be reduced or eliminated.
質問 # 236
Which of the following disaster recovery plans includes recovery resources available at the site, but they may need to be configured to support the production system?
- A. Warm site recovery plan.
- B. Cool site recovery plan.
- C. Cold site recovery plan.
- D. Hot site recovery plan.
正解：A
解説：
A disaster recovery plan (DRP) outlines how an organization will restore IT operations after a disruption.
The type of recovery site determines how quickly systems can be brought back online.
Why a Warm Site Recovery Plan is Correct?A warm site is a partially configured backup location with some hardware and software ready, but it requires additional configuration before it can fully support production operations.
* Faster than a Cold Site - Unlike a cold site, a warm site has pre-installed infrastructure, reducing downtime.
* Requires Some Setup - Unlike a hot site, which is fully operational, a warm site needs configuration and software setup before use.
* Balances Cost and Readiness - Less expensive than a hot site while offering faster recovery than a cold site.
* B. Hot site recovery plan - A hot site is fully operational and can immediately take over in case of failure.
* C. Cool site recovery plan - This is not a standard industry term in disaster recovery.
* D. Cold site recovery plan - A cold site has only basic infrastructure (e.g., power and space) and lacks pre-installed hardware/software, requiring much more setup time.
* IIA's GTAG on Business Continuity Management - Defines recovery site options based on operational risk.
* ISO 22301 (Business Continuity Management System) - Specifies warm sites as an intermediate recovery solution.
* NIST SP 800-34 (Contingency Planning Guide for IT Systems) - Describes warm sites as partially pre-configured recovery environments.
Why Not the Other Options?IIA References:
質問 # 237
Company J produces two components: A-1 and A-2. The unit throughput contribution margins for A-1 and A-2 are US $150 and US $300, respectively. Each component must proceed through two processes: Operation 1 and Operation 2. The capacity of Operation 1 is 180 machine hours, with A-1 and A-2 requiring 1 hour and 3 hours, respectively.
Furthermore, Company J can sell only 45 units of A-1 and 100 units of A-2. However,
Company J is considering expanding Operation 1's capacity by 90 machine hours at a cost of US $80 per hour. Assuming that Operation 2 has sufficient capacity to handle any additional output from Operation 1, how much should Company J produce?
- A. Option D
- B. Option C
- C. Option C
- D. Option A
正解：C
解説：
A-1's throughput contribution margin per unit of the scarce resource the internal binding constraint) is US $150 $150 UCM - 1 machining hour). A-2's throughput contribution margin per unit of the scarce resource is U $100 $300 UCM - 3 machine hours).
Consequently, Company J should produce as much A-1 as it can sell 45 units). If Company adds 90 machine hours to increase the capacity of Operation -I to 270 hours 180 + 90), it cannot produce additional units of A-1 because the external binding constraint has not been relaxed. However, it can produce additional units of A-2. Given that the UCM per machine hour of A-2 is U $100 and that the cost is US $80 per hour, adding capacity to Operation 1 is profitable. Thus, Company J should use 45 machine hours to produce 45 units of A-1. The remaining 225 machine hours 270 - 45) should be used to produce 75 units 225 - 3 hours) of A-2. The latter amount is within the external binding constraint. A company produces two products, and Y, which use material and labor as inputs. Fixed amounts of labor and material are available for production each month In addition. the demand for product Y each month is limited: product has no constraint an the number of units that can be sold. A graphical depiction of these production and demand constraints is presented in the opposite column.
質問 # 238
Which of the following statements is true regarding a bring-your-own-device (BYOD) environment?
- A. With fewer devices owned by the organization, there is reduced need to maintain documented policies and procedures.
- B. There is a greater need for organizations to rely on users to comply with policies and procedures.
- C. There is greater sharing of operational risk in a BYOD environment.
- D. Incident response times are less critical in the BYOD environment compared to a traditional environment.
正解：B
解説：
Comprehensive and Detailed In-Depth Explanation:
In a BYOD environment, employees use personal devices to access company systems, making compliance with policies and procedures critical for data security.
Option B (Reduced need for policies) - Incorrect, as BYOD increases security complexity, requiring stricter policies.
Option C (Less critical incident response) - Incorrect, as BYOD increases security risks, making quick response times crucial.
Option D (Greater risk sharing) - Organizations remain ultimately responsible for security, even with personal devices.
Since employee compliance is essential to mitigating security risks in BYOD settings, Option A is correct.
Reference: IIA IT Risk Management - BYOD Policy Implementation
質問 # 239
A company has US $450,000 per year of fixed production costs, of which US $150,000 are noncash outlays. The variable cost per unit is US $15, and the unit selling price is US $25. The breakeven volume in sales units for this company would be:
- A. 60,000 units.
- B. 45,000 units.
- C. 18,000 units.
- D. 30,000 units.
正解：B
解説：
The breakeven volume in sales units equals fixed costs divided by the unit contribution margin unit price - unit variable cost). Hence, the breakeven point is 45,000 units [US $450,000 - $25 - $15)]. Data regarding Year 1 operations for an enterprise that had no beginning or ending inventories are as follows:
The enterprise estimates that next year direct materials costs will increase by 10% and direct labor costs will increase by US $0.60 per unit to US $5.40 per unit. In addition, fixed selling expenses will increase by US $29,520. All other costs will be incurred at the same rates or amounts as the current year.
質問 # 240
The market price is the most appropriate transfer price to be charged by one department to another in the same organization for a service provided when:
- A. The selling department operates at 50 percent of its capacity.
- B. There is an external market for that service.
- C. There is no external market for that service.
- D. The purchasing department has more negotiating power than the selling department.
正解：B
解説：
Explanation
質問 # 241
A company manufactures banana hooks for retail sale. The bill of materials for this item and the parts inventory for each material required are as follows:
An incoming order calls for delivery of 2.000 banana hooks in 2 weeks. The company has 200 finished banana hooks in current inventory. If no safety stocks are required for inventory, what are the company's net requirements for swag hooks and screws needed to fill this order?
- A. Option D
- B. Option C
- C. Option C
- D. Option A
正解：C
解説：
The company needs 1,800 banana hooks (2,000 - 200) and therefore 1,800 swag hooks (1
* 1,800) and 3,600 wood screws (2 x 1,800). Given that 300 swag hooks and 400 wood screws are on hand, the company must obtain 1,500 swag hooks (1,800 - 300) and 3,200 wood screws (3,600 -400).
質問 # 242
Which of the following should be established by management during implementation of big data systems to enable ongoing production monitoring?
- A. Key performance indicators.
- B. Reports of software customization.
- C. Change and patch management.
- D. Master data management
正解：A
解説：
When implementing big data systems, organizations must establish ongoing production monitoring to ensure system performance, efficiency, and reliability.
* Why Option A (Key performance indicators) is Correct:
* KPIs (Key Performance Indicators) measure the effectiveness and success of big data systems.
* KPIs help track system efficiency, data processing speed, accuracy, and resource utilization during production.
* Examples of KPIs in big data systems include data ingestion rate, processing time, query performance, system uptime, and error rates.
* Why Other Options Are Incorrect:
* Option B (Reports of software customization):
* Incorrect because software customization reports document system modifications but do not monitor system performance.
* Option C (Change and patch management):
* Incorrect because change and patch management deals with software updates and security fixes, not ongoing performance monitoring.
* Option D (Master data management):
* Incorrect because master data management focuses on data governance and consistency, not real-time system performance.
* IIA GTAG - "Auditing Big Data Systems": Recommends using KPIs to measure the effectiveness of big data implementation.
* COBIT 2019 - APO08 (Manage Performance and Capacity): Emphasizes KPI tracking for IT and data system performance.
* NIST Big Data Framework: Highlights the importance of KPIs for monitoring big data system performance.
IIA References:
質問 # 243
Which of the following is not a barrier to effective communication?
- A. Filtering.
- B. Communication overload.
- C. Similar frames of reference.
- D. Lack of source credibility.
正解：C
質問 # 244
Which of the following describes the most appropriate set of tests for auditing a workstation's logical access controls?
- A. Review the list of people with access badges to the room containing the workstation and a log of those who accessed the room
- B. Review the password length, frequency of change, and list of users for the workstation's login process
- C. Review the list of people who attempted to access the workstation and failed, as well as error messages
- D. Review the passwords of those who attempted unsuccessfully to access the workstation and the log of their activity
正解：B
解説：
Reference: IIA Business Knowledge for Internal Auditing, Logical Access Controls section.
質問 # 245
If a manufacturer has established a limit on the number of defects that are tolerable in the final assembly of its product, which of the following quality control procedures should be employed?
I. Inspect completed goods for compliance with established tolerances.
II. Review sales returns for defects not detected during the final inspection process.
III. Compare materials and machinery specifications with original product designs.
IV.
Establish a quality circle that includes management and subordinates to discuss labor efficiency.
- A. I, III, and IV
- B. III and IV only
- C. I, II, and III
- D. II and III only
正解：C
解説：
Inspecting goods after completion of the production process and counting defective goods returned by customers are product quality procedures. They measure the level of product conformance with customer expectations. Verifying materials and machinery specifications are process quality procedures because they emphasize the inputs to the process and the process itself.
質問 # 246
An internal auditor found the following information while reviewing the monthly financial siatements for a wholesaler of safety
The cost of goods sold was reported at $8,500. Which of the following inventory methods was used to derive this value?
- A. Average cost method
- B. Activity-based costing method
- C. Specific identification method
- D. First-in, first-out (FIFO) method
正解：D
解説：
To determine which inventory method was used, we calculate the cost of goods sold (COGS) under different inventory valuation methods.
* Opening Inventory: 1,000 units @ $2 each = $2,000
* Purchased: 5,000 units @ $3 each = $15,000
* Total Inventory: 6,000 units
* Units Sold: 3,000 at $7 per unit
* Reported COGS: $8,500
Given Data:FIFO Calculation:FIFO (First-In, First-Out) assumes that the oldest inventory is sold first.
* 1,000 units from opening inventory @ $2 = $2,000
* 2,000 units from purchases @ $3 = $6,000
* Total COGS under FIFO: $2,000 + $6,000 = $8,000
Average Cost Calculation:Average cost per unit =
Total Cost of InventoryTotal Units=(2,000+15,000)6,000=17,0006,000=2.83 per unit\frac{\text{Total Cost of Inventory}}{\text{Total Units}} = \frac{(2,000 + 15,000)}{6,000} = \frac{17,000}{6,000} = 2.83 \text{ per unit}Total UnitsTotal Cost of Inventory=6,000(2,000+15,000)=6,00017,000=2.83 per unit
* COGS using average cost method: 3,000×2.83=8,4903,000 \times 2.83 = 8,4903,000×2.83=8,490 This is not an exact match to the reported COGS of $8,500.
Since the closest method to the reported value is FIFO ($8,000 vs. $8,500 reported COGS, accounting for possible rounding errors or additional costs), FIFO is the most likely method used.
* (A) Average cost method. # Incorrect. The calculated COGS using the weighted average method was
$8,490, which does not match exactly with the reported COGS of $8,500.
* (B) First-in, first-out (FIFO) method. # Correct. The FIFO method yielded $8,000, which is the closest match to the reported COGS. Minor rounding adjustments or other expenses could explain the difference of $500.
* (C) Specific identification method. # Incorrect. This method applies when each inventory item is individually tracked, which is not mentioned in the question.
* (D) Activity-based costing method. # Incorrect. Activity-based costing (ABC) is used for overhead allocation and is not a primary inventory valuation method.
* IIA GTAG - "Auditing Inventory Management"
* IIA Standard 2130 - Control Activities (Inventory and Costing Methods)
* GAAP and IFRS - FIFO, Weighted Average, and Specific Identification Methods Analysis of Answer Choices:IIA References:Thus, the correct answer is B (FIFO method) because it provides the closest cost match to the reported COGS.
質問 # 247
In which type of business environment are price cutting strategies and franchising strategies most appropriate?
- A. Competitive, embryonic.
- B. Fragmented, decline.
- C. Mature, fragmented.
- D. Embryonic, focused.
正解：C
質問 # 248
COBIT is:
- A. A set of risks and responses to technology challenges.
- B. Published by the Committee of Sponsoring Organizations.
- C. A set of guidelines to assist in implementing adequate controls over IT processes.
- D. The update of the previous Systems Auditability and Control reports.
正解：C
解説：
COBIT Control Objectives for Information and related Technology) is an IT control framework copyrighted by the IT Governance Institute ITG1). COBIT is a set of guidelines to assist management and business process owners in implementing adequate controls over IT processes and resources. It is designed to be an IT governance tool that facilitates understanding and managing the risks and benefits associated with information and related IT.
質問 # 249
Which of the following is not true about the advantages of adopting ISO 9000 standards?
- A. Adoption of ISO 9000 standards may allow the company to sell products in foreign markets.
- B. ISO 9000 allows companies to understand who internal customers and users are without sharing private information.
- C. ISO registration may help companies discover internal process and quality improvements.
- D. ISO registration makes customers more comfortable with the supplier's products and services.
正解：B
解説：
Market pressure is usually the main driving force for companies that adopt ISO 9000 standards. However, many of the companies that register uncover internal process and quality improvement as a result. ISO 9000 forces companies to share information, which leads to a better understanding of who internal customers and users are.
質問 # 250
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