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IIA-CIA-PART3（内部監査のビジネス知識）試験は、資格のある内部監査人としての地位を確立しようとしている個人に内部監査協会（IIA）が提供する認定プログラムです。この試験は、内部監査人のための世界的に認められた認定である認定内部監査人（CIA）プログラムの第3部です。 IIA-CIA-PART3試験では、ビジネスプロセス、財務管理、情報技術、リスク管理に関する候補者の知識のテストに焦点を当てています。
IIA-CIA-PART3試験は、かなりの量の準備が必要な挑戦的な試験です。候補者は、IIAが提供する試験のコンテンツの概要と学習資料を確認することをお勧めします。また、レビューコースを受講したり、研究グループと協力したりすることを検討する必要があります。成功した候補者は、CIA認定を受け取ります。これは、内部監査人向けの世界的に認められた専門的指定です。
質問 # 124
Organizational activities that complement each other and create a competitive advantage are called a:
- A. Strategic fit.
- B. Strategic goal.
- C. Joint venture.
- D. Merger.
正解：A
質問 # 125
A corporation has received proposals from several banks to establish a lockbox system to speed up receipts. The corporation receives an average of 700 checks per day averaging US $1,800 each, and its cost of short-term funds is 7% per year. Assuming that all proposals will produce equivalent processing results and using a 360-day year, which one of the following proposals is optimal for the corporation?
- A. A compensating balance of US $1,750,000.
- B. A flat fee of US $125,000 per year.
- C. A fee of 0.03% of the amount collected.
- D. A US $0_50 fee per check.
正解：A
解説：
Multiplying 700 checks by 360 days results in a total of US $252,000 checks per year. Accordingly, at a US $0.50 fee per check, total annual cost is US $126,000 $.50 x $252,000), which is less desirable than the US $125,000 flat fee. Given that the annual collections equal US $453,600,000 $1,800 x 700 x 360), a fee of 0.03% of the amount collected is also less desirable because the annual fee would be US $136,080 .03% x $453,600,000). The br:.3 option is therefore to maintain a compensating balance of US $1,750.000 when the cost of funds is 7%, resulting in a total cost of US $122,500 .07 x $1,750,000).
質問 # 126
Which of the following best describes an objective for an audit of an environmental management system?
- A. To determine conformance with requirements and agreements.
- B. To evaluate executive management oversight.
- C. To promote environmental awareness.
- D. To assess whether an annual control review is necessary.
正解：A
質問 # 127
Which of the following is an example of an application control?
- A. System data backup process.
- B. Automated password change requirements.
- C. Formatted data fields.
- D. User testing of system changes.
正解：C
解説：
Explanation/Reference: https://chapters.theiia.org/montreal/ChapterDocuments/GTAG%208%20-%20Auditing%
20application%20controls.pdf
質問 # 128
Which of the following statements is true regarding an organization's inventory valuation1?
- A. The valuation will be incorrect it the inventory includes goods in transit shipped FOB shipping point from another organization
- B. The valuation will be correct if the inventory includes goods received on consignment from another organization
- C. The valuation will be correct it the inventory includes goods sent on consignment to another
- D. The valuation will be incorrect it the inventory includes goods m transit shipped free on board (FOB) destination to another organization
正解：B
解説：
organization
質問 # 129
A multinational organization allows its employees to access work email via personal smart devices. However, users are required to consent to the installation of mobile device management (MDM) software that will remotely wipe data in case of theft or other incidents. Which of the following should the organization ensure in exchange for the employees' consent?
- A. That employee consent includes appropriate waivers regarding potential breaches to their privacy.
- B. That personal data on the device cannot be accessed and deleted by system administrators.
- C. That those employees who do not consent to MDM software cannot have an email account.
- D. That monitoring of employees' online activities is conducted in a covert way to avoid upsetting them.
正解：B
質問 # 130
In order to provide useful information for an organization's risk management decisions, which of the following factors is least important to assess?
- A. The impact of the risk on the organization's objectives.
- B. The risk levels of current and future events.
- C. The potential for eliminating risk factors.
- D. The underlying causes of the risk.
正解：C
質問 # 131
In which type of business environment are price cutting strategies and franchising strategies most appropriate?
- A. Competitive, embryonic.
- B. Embryonic, focused.
- C. Fragmented, decline.
- D. Mature, fragmented.
正解：D
質問 # 132
Assume that the construction company recognizes US $2 million of revenue for the long-term contract in Year 1 If the company uses the percentage-of-completion method cost-to cost basis), the difference between revenue recognized to date and contract billings at the end of Year 1 will be shown on the December 31, Year 1, balance sheet as a <List A> of <List B>.
- A. Option A
- B. Option C
- C. Option B
- D. Option D
正解：D
解説：
The gross amount due from to customers for contract work is an asset liability. If the amount of costs incurred plus recognized profits minus recognized loss exceeds progress billings, the entity reports an asset. If the amount of progress billings exceeds costs incurred plus recognized profits minus recognized losses, the entity reports a liability. At the end of Year 1, the company had recognized US $2,000,000 of revenue costs to date +recognized profit) and had submitted billings of US $6,000,000. Thus, the excess billings equal US $4,000,000. Because the billings exceed revenue recognized, this amount is listed as a current liability. It represents deferred revenue. Given a US $10 million fixed price and US $8.5 million of total costs, the assumption that US $2 million of revenue was recognized under the percentage-of-completion method cost-to-cost basis) necessarily includes the assumption that the stage of completion was 20%US $2 million $10 million), that recognized profit was US $300,000 [($10 million - $8.5 million) x 20%], and that costs to date were US $1 7 million$8.5 million x 20%). 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% i s the industry average level of bad debts. Total credit sales for the year were U $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 # 133
A carpet manufacturer maintains a retail division consisting of stores stocking its brand and other brands, and a manufacturing division that makes carpets and pads. An outside market exists for carpet padding material in which all padding produced can be sold. The proper transfer price for padding transferred from the manufacturing division to the retail division is:
- A. Variable manufacturing division production cost plus allocated fixed factory overhead.
- B. Variable manufacturing division production cost plus variable selling and administrative cost.
- C. Variable manufacturing division production cost.
- D. The market price at which the retail division could purchase padding.
正解：D
解説：
The three basic criteria that the transfer pricing system in a decentralized company should satisfy are to 1) provide information allowing central management to evaluate divisions with respect to total company profit and each division's contribution to profit, 2) stimulate each manager's efficiency without losing each division's autonomy, and 3) motivate each divisional manager to achieve his/her own profit goal in a manner contributing to the company's success. The market price should be used as the transfer price to avoid waste and maximize efficiency in a competitive economy an outside market in which all padding produced can be sold). This price also measures the product's profitability and the division managers' performance in a competitive environment.
質問 # 134
A customer, operating in isolated foreign market, has approached the head salesperson for Product Line I and offered to purchase 4.000 units of a special-order product over the next 12 months_ This product would be sold in the same as Product Line 1's other products except that the customer is hoping for a price break. Product Line 1's cost to purchase this product cost of sales) would be US $14.70. Product Line 1 has excess capacity, meaning that the rate or amount of the remaining operating costs would not change as a consequence of the purchase and sale of this special- order product. The minimum selling price for this special-order product would be:
- A. US $15.00
- B. US $30.20
- C. US $27.50
- D. US $17.30
正解：A
解説：
Product Line I needs to cover its variable out-of-pocket costs as a minimum on this special-order product: therefore, any soiling pr1Sr ester than the variable cost will contribute towards profits. Thus, the minimum selling price of the special-order product is the variable cost divided by 1 minus the commission rate, or US$15 1$14.70 / 1.0 - 0.2)].
質問 # 135
An entity has made all necessary adjusting entries and is now closing its accounts for the period. Dividends of US 1 ...x!.000 were declared and distributed during the year. The entry to close the dividends account would be
- A. Dividends US $30,000 Retained earnings US $30,000
- B. Dividends US $30,000 Income Summary US $30,000
- C. Retained earnings US $30,000 Dividends US $30,000
- D. Income Summary US $30,000 Dividends US $30,000
正解：C
解説：
Assuming an account entitled "dividends" or "dividends declared" is debited when dividends payable is credited on the declaration date, it must be closed at the end of the period. The balance in this account is closed directly to retained earnings. The effect of declaring and paying dividends is to reduce retained earnings, so the entry is a debit to retained earnings and a credit to dividends.
質問 # 136
The head of the research arid development department at a manufacturing organization believes that his team lacks expertise in some areas, and he decides to hire more experienced researchers to assist in the development of a new product. Which of the following variances are likely to occur as the result of this decision?
1. Favorable labor efficiency variance.
2. Adverse labor rate variance.
3. Adverse labor efficiency variance.
4. Favorable labor rate variance.
- A. 3 and A
- B. 1 and 4
- C. 1 and 2
- D. 2 and 3
正解：C
質問 # 137
An internal auditor considers the financial statement of an organization as part of a financial assurance engagement. The auditor expresses the organization's electricity and depreciation expenses as a percentage of revenue to be 10% and 7% respectively. Which of the following techniques was used by the internal auditor In this calculation?
- A. Trend analysis
- B. Ratio analysis
- C. Horizontal analysis
- D. Vertical analysis
正解：D
質問 # 138
Compared with prototyping, life cycle methodologies are appropriate for problems involving:
- A. Low user understanding of tasks and small project size.
- B. Low user understanding of tasks and uncertainty of requirements.
- C. High user understanding of tasks and large project size.
- D. Uncertainty of requirements and large project size.
正解：C
解説：
The life cycle approach is best employed when systems are large and highly structured, users understand the tasks to be performed by the information system, and the developers have directly applicable experience in designing similar systems. In the life cycle process, each stage of development is highly structured, and requirements are clearly defined.
質問 # 139
Which type of bond sells at & discount from face value, then increases in value annually until it reaches maturity and provides the owner with the total payoff?
- A. High-yield bonds
- B. Commodity-backed bonds
- C. Zero coupon bonds
- D. Junk bonds
正解：C
質問 # 140
Refer to the exhibit.
If the profit margin of an organization decreases, and all else remains equal, which of the following describes how the "Funds Needed" line in the graph below will shift?
- A. The "Funds Needed" line will remain pointed upward, but will become less steep.
- B. The "Funds Needed" line will point downward with an extreme slope.
- C. The "Funds Needed" line will remain pointed upward, but will become more steep.
- D. The "Funds Needed" line will point downward with a minimal slope.
正解：C
質問 # 141
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