[完全版]2023年最新のJPNTest IIA-CIA-Part3-3PのPDFで最近更新された問題です
IIA-CIA-Part3-3P試験には保証が付きます。更新されたのは487問があります
IIA-CIA-Part3-3P試験は、内部監査の実践とビジネスコンセプトに強い理解が必要な包括的な試験です。この試験は、候補者のビジネスシチュエーションを分析し、改善のための効果的な推奨事項を提供する能力をテストするために設計されています。IIA-CIA-Part3-3P試験に合格した候補者は、高い熟練度で内部監査活動を実行するための知識とスキルを持っていると認められます。
質問 # 82
An internal audit manager is explaining to a newly hired staff auditor the various analytics techniques frequently used by the internal audit activity Which of the following statements is true regarding these analytics techniques?
- A. Process analysis is a type of data mining where the data subject is a designated area of a process
- B. Process mining is a type of data analysts where the data subject is a process
- C. Data mining is a type of data analysis that focuses on finding statistical relationships in order to create profiles
- D. Data mining involves examining small amounts of structured data in a systematic manner
正解：C
質問 # 83
An internal auditor reviews a data population and calculates the mean, median, and range.
What is the most likely purpose of performing this analytic technique?
- A. To identify whether the population contains outliers.
- B. To determine the completeness and accuracy of the data.
- C. To determine whether duplicates in the data inflate the range.
- D. To inform the classification of the data population.
正解：A
質問 # 84
A restaurant deeded to expand its business to include delivery services rather than relying on third-party food delivery services. Which of the following best describes the restaurant's strategy?
- A. Differentiation
- B. Risk avoidance
- C. Vertical integration
- D. Diversification
正解：C
質問 # 85
For a multinational organization, which of the following is a disadvantage of an ethnocentric staffing policy?
1) It significantly raises compensation and staffing costs.
2) It produces resentment among the organization's employees in host countries.
3) It limits career mobility for parent-country nationals.
4) It can lead to cultural myopia.
- A. 2 and 3 only
- B. 1, 2, and 4 only
- C. 1, 2, and 3 only
- D. 1 and 4 only
正解：B
質問 # 86
According to IIA guidance, which of the following statements is true regarding analytical procedures?
- A. Analytical procedures are intended primarily to ensure the accuracy of the information being examined.
- B. Data relationships cannot include comparisons between operational and statistical data
- C. Analytical procedures can be used to identify unexpected differences but cannot be used to identify the absence of differences
- D. Data relationships are assumed to exist and to continue where no known conflicting conditions exist.
正解：D
質問 # 87
A chief audit executive wants to implement an enterprisewide resource planning software.
Which of the following internal audit assessments could provide overall assurance on the likelihood of the software implementation's success?
- A. Readiness assessment.
- B. Key phase review.
- C. Project risk assessment.
- D. Post-implementation review.
正解：C
質問 # 88
Which of the following are typical responsibilities for operational management within a risk management program?
1) Implementing corrective actions to address process deficiencies.
2) Identifying shifts in the organization's risk management environment.
3)( Providing guidance and training on risk management processes.
4) Assessing the impact of mitigation strategies and activities.
- A. 3 and 4 only
- B. 1 and 2 only
- C. 2 and 3 only
- D. 1 and 4 only
正解：D
質問 # 89
A global business organization is selecting managers to post to various international (expatriate) assignments.
In the screening process, which of the following traits would be required to make a manager a successful expatriate?
1) Superior technical competence.
2) Willingness to attempt to communicate in a foreign language.
3) Ability to empathize with other people.
- A. 1 and 2 only
- B. 1 and 3 only
- C. 1, 2, and 3
- D. 2 and 3 only
正解：D
質問 # 90
Which of the following cost of capital methods identifies the time period required to recover the cost of the capital investment from the annual inflow produced?
- A. Annual rate of return technique.
- B. Net present value method.
- C. Cash payback technique.
- D. Internal rate of return method.
正解：C
質問 # 91
An organization with an annual demand of 25.000 units correctly computes its economic order quantity to be 1,000 units Its safety stock is 300 units and the lead time is two days If there are 250 production days in a year what is the reorder point1?
- A. 500 units.
- B. 200 units.
- C. 1,000 units.
- D. 300 units.
正解：A
質問 # 92
The audit committee of a global corporation has mandated a change in the organization's business ethics policy. Which of the following approaches describes the best way to accomplish the policy's diffusion worldwide?
- A. Introduce the policy region by region, using any lessons learned to change the subsequent version of the policy for the next area.
- B. Consult with legal and operational management in each affected country to ensure the final version can be implemented globally, following audit committee approval.
- C. Send the board-approved version of the policy to each country's senior leadership and empower them to tailor the policy to the local language and culture.
- D. Deploy the policy in the corporate headquarters' language, so everyone gets an unfiltered version simultaneously.
正解：B
質問 # 93
Which of the following is not included in the process of user authentication?
- A. Validation.
- B. Authorization.
- C. Verification.
- D. Identification.
正解：B
質問 # 94
In mergers and acquisitions, which of the following is an example of a horizontal combination?
- A. A petroleum processing company acquires an agro-processing firm.
- B. Dairy manufacturing company taking over a large dairy farm.
- C. A baker taking over a competitor.
- D. A movie producer acquires movie theaters.
正解：C
質問 # 95
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 case for business continuity planning
- B. The business continuity management charter.
- C. The business continuity risk assessment plan
- D. The business impact analysis plan
正解：D
質問 # 96
If legal or regulatory standards prohibit conformance with certain parts of The IIA's Standards, the auditor should do which of the following?
- A. Conform with all other parts of The IIA's Standards and provide appropriate disclosures.
- B. Withdraw from the engagement.
- C. Conform with all other parts of The IIA's Standards; there is no need to provide appropriate disclosures.
- D. Continue the engagement without conforming with the other parts of The IIA's Standards.
正解：A
質問 # 97
Which of the following data analytics tools would be applied by an internal audit activity positioned at the lowest level of maturity?
- A. Spreadsheets.
- B. Software integrated with central data warehouse
- C. Workflow and data capture technology
- D. Data visualization applications.
正解：A
質問 # 98
What kind of strategy would be most effective for an organization to adopt in order to implement a unique advertising campaign for selling identical product lines across all of its markets?
- A. Transnational strategy.
- B. Export strategy
- C. Multi-domestic strategy
- D. Globalization strategy.
正解：C
質問 # 99
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IIA-CIA-Part3-3P試験は、組織構造、ビジネスプロセス、財務諸表、リスク管理、規制遵守など、ビジネス知識に関連するさまざまなトピックをカバーしています。また、監査計画、リスク評価、監査実施、レポートなどの内部監査の実践に関する質問も含まれています。この試験は、候補者が実世界の状況に自分の知識を適用し、内部監査の実践について批判的かつ戦略的に考える能力を測定するために設計されています。
IIA-CIA-Part3-3P試験に備えるには、内部監査士協会（IIA）が提供する試験内容の概要を確認し、試験で扱われるトピックについての基本的なビジネスや会計原則、内部監査の実践と標準も確認する必要があります。多くの受験者は、CIA試験のレビューコースに参加したり、IIAが提供する勉強材料を利用したりすることで試験に備えています。適切な準備と勉強によって、受験者はIIA-CIA-Part3-3P試験に合格し、CIA認定を取得するための重要な一歩を踏み出すことができます。
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