[2023年更新]早速ゲットしてトップランクのIIA IIA-CIA-Part3試験問題集
パスする秘訣はIIA-CIA-Part3をゲットして認証された試験エンジンPDF
IIA-CIA-Part3試験は、100問の多肢選択問題から構成され、受験者は2.5時間で完了する必要があります。この試験はコンピュータベースであり、世界の認定ピアソンVUEテストセンターで受験できます。試験は6つのドメインに分かれており、それぞれが特定のビジネス知識領域をカバーしています。これらのドメインには、ビジネスアキュメン、情報セキュリティ、情報技術、財務管理、オペレーション管理、戦略的管理が含まれます。受験者は、各ドメインと内部監査の専門分野との関連について確固たる理解を持っている必要があります。IIA-CIA-Part3試験に合格することは、業界で高く評価され、内部監査人のキャリアアップに役立つCIA認定の取得の前提条件です。
IIA-CIA-Part3（内部監査のビジネス知識）認定試験は、ビジネス運営の知識を高め、内部監査プロセスの深い理解を得たい内部監査担当者向けに設計された、グローバルに認められた認定プログラムです。この試験は、財務管理、戦略的計画、リスク管理、企業統治などのトピックをカバーしており、内部監査のキャリアを進めたいプロフェッショナルにとって必須の認定資格です。
質問 # 125
Assume that additional workers are hired for the bottleneck operation to expedite setups and materials handling. The cost of the additional workers is US $50,000 per year. As a result, the annual output of the bottleneck operation will increase by 500 units. The change in operating income attributable to the increase in workers is:
- A. US $ 14,000)
- B. US $50,000
- C. US $36,000
- D. US $ 20,000)
正解：A
解説：
Operation 2 is the bottleneck because it is functioning at its capacity. The incremental annual throughput contribution revenues - direct materials costs) from adding workers to Operation 2 is US $36,000 [500 units x $120 unit price - $48 DPI per unit)]. Because the cost of the additional workers is US $50,000, the change in operating income is US $ 14,000). This information is relevant to a theory of constraints TOG) analysis. A manufacturer that can sell all of its output produces its sole product using three operations. Each unit sells for US $120, and direct materials costing US $48 per unit are added at the start of the first operation. Other variable costs are immaterial. The fallowing annual cost and capacity information is available concerning those operations:
質問 # 126
Which of the following statements describes an internal control questionnaire?
- A. Requires that the internal auditor be in attendance to properly administer it.
- B. Takes less of the engagement client's time to complete than other control evaluation devices.
- C. Provides indirect evidence that might need corroboration.
- D. Provides detailed evidence regarding the substance of the control system.
正解：C
解説：
An internal control quest consists re consists of a series of questions about the controls designed to prevent or detect errors or irregularities lies. Answers to the questions help the internal auditor to identify specific internal control policies and procedures relevant to specific assertions and to design tests of controls to evaluate the effectiveness of their design and operation. The questionnaire provides a framework to assure that specific concerns are not overlooked. but it is not a sufficient means of understanding the entire system. Thus, the evidence obtained is indirect and requires corroboration by means of observation. interviews, flowcharting. examination of documents, etc.
質問 # 127
In regression analysis, which of the following correlation coefficients represents the strongest relationship between the independent and dependent variables?
- A. -.89
- B. -.02
- C. .75
- D. 1.03
正解：A
解説：
Because the range of values is between-1 and 1.-89 suggests a very strong inverse relationship between the independent and dependent variables. A value of -1 signifies a
perfect inverse relationship, and a value of 1 signifies a perfect direct relationship.
質問 # 128
Management has decided to change the organizational structure from one that was previously decentralized to one that is now highly centralized. As such: which of the following would be a characteristic of the now highly centralized organization?
- A. Decisions made at lower levels in the organizational structure are few.
- B. The decisions made at the lower levels of management are considered very important.
- C. Reliance is placed on top management decision making by few of the organization's departments.
- D. Top management does little monitoring of the decisions made at lower levels.
正解：C
質問 # 129
Because of competitive pressures to be more responsive to their customers, some organizations have connected their internal personal computer networks through a host computer to outside networks. A risk of this practice is that:
- A. Viruses may gain entry to one or more company systems.
- B. Software maintenance on the personal computers may become more costly.
- C. Data downloaded to the personal computers may not be sufficiently timely
- D. Uploaded files may not be properly edited and validated.
正解：A
解説：
Viruses are harmful programs that disrupt memory and processing functions and may destroy data. They spread from network to network, from infected diskettes, or from infected machines. Hence, connecting all networked personal computers through a host computer to outside networks increases the exposure of all of a company's computers to viruses.
質問 # 130
What are revenue tariffs designed to do?
- A. Encourage foreign companies to limit the amount of their exports to a particular country.
- B. Provide the government with tax revenues.
- C. Restrict the amount of a commodity that can be imported in a given period.
- D. Develop new export opportunities.
正解：B
解説：
Revenue tariffs are usually applied to products that are not produced domestically. Their purpose is to provide the government with tax revenue.
質問 # 131
When using data analytics during a review of the procurement process, what is the first step in the analysis process?
- A. Determine the scope of the data extract.
- B. Identify data anomalies and outliers
- C. Identify data sources available
- D. Define questions to be answered
正解：C
質問 # 132
The estimated demand for pretzels at the next home football game using an expected value approach is:
- A. 4,000 pretzels.
- B. 5,000 pretzels.
- C. None of the answers are correct.
- D. 4,400 pretzels.
正解：D
解説：
The calculation using an expected value approach weights each possible sales volume by its probability. Thus, the estimated demand is 4,400 pretzels.
質問 # 133
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. Institute detection and authentication controls for all devices used for network connectivity and data storage
- B. Limit the use of the employee devices for personal use to mitigate the risk of exposure to organizational data.
- C. Use management software to scan and then prompt patch reminders when devices connect to the network
- D. Ensure that relevant access to key applications is strictly controlled through an approval and review process
正解：C
質問 # 134
All of the following are true with regard to the first-in, first-out inventory valuation method except:
- A. It generates the highest profit when prices are rising.
- B. It values inventory close to current replacement cost.
- C. It approximates the physical flow of goods.
- D. It minimizes current-period income taxes.
正解：D
質問 # 135
In making a cash flow analysis of property, plant, and equipment PPE), the internal auditor discovered that depreciation expense for the period was US $10,000. PPE with a cost of US $50,000 and related accumulated depreciation of US $30,000 was sold for a gain of US $1.000. If the carrying amount of PPE increased by US $80,000 during the period, how much PPE was purchased this period?
- A. US $110,000
- B. US$119,000
- C. US $100,000
- D. US $01.000
正解：A
解説：
The carrying amount of the PPE account, net of accumulated depression is increased by the cost of purchases and decreased by the carrying amount of items of PPE sold and depreciation. the net PPE decreased by the carrying amount of items sold, or US$20,000($50,000 cost-$30,000 accumulated depreciation),and by the US$10,000 of depreciation, if PE still increased byUS$80,000,US$110,000($30,000 total decrease+$80,000 increase)of equipment must have3 been purchased.
質問 # 136
Which of the following is a tool of monetary policy that a nation's central bank could use to stabilize the economy during an inflationary period?
- A. Lowering bank reserve requirements.
- B. Encouraging higher tax rates.
- C. Lowering bank discount rates.
- D. Selling government securities.
正解：D
解説：
Selling government securities is constructional because it takes money out of circulation.
質問 # 137
Which one of the following groups would be the primary beneficiary of a tariff?
- A. Domestic producers of
- B. Domestic consumers of goods protected by the tariff.
- C. Foreign producers of goods protected by the tariff.
- D. Domestic producers of goods protected by the tariff.
正解：D
解説：
Despite the advantages of free trade, nations often levy tariffs to discourage the importation of certain products. A tariff is a tax on imports intended to protect a domestic producer from foreign competition. For instance, a tariff on imported autos benefits domestic auto
manufacturers because it is an additional cost imposed on domestic consumers of such products. The disadvantages of the tariff are that it may protect an inefficient domestic producer and increase prices paid by domestic consumers.
質問 # 138
Lamar became homeless at a very young age and was taken in by Aunt and Uncle. Many years later, Lamar became a detective in the city police department. When Aunt disappeared and was not heard from for a month, the case was assigned to Lamar. Uncle also came to Lamar and asked him to promise to find Aunt in return for the years of support. Lamar agreed to Uncle's request. Which of the following is true?
- A. Lamar has no contractual duty to find Aunt.
- B. Lamar will be liable for breach of contract if he does not find Aunt.
- C. Lamar's contractual duty to find Aunt is based on past consideration.
- D. If Uncle had also promised Lamar US $1,000 for finding Aunt, he would be liable when Lamar found her.
正解：A
解説：
Lamar has a pre-existing legal duty to find Aunt Consideration does not exist if an existing duty was imposed by law or a person is already under a contractual agreement to render a specified performance. Lamar will suffer no new legal detriment by finding Aunt; thus, no contractual obligation exists.
質問 # 139
Which of the following actions is most likely to gain support for process change?
- A. Establish key competencies.
- B. Set clear objectives.
- C. Demonstrate support from senior management.
- D. Engage the various communities of practice within the organization.
正解：D
質問 # 140
Which of the following is a result of Implementing on e-commerce system, which relies heavily on electronic data interchange and electronic funds transfer, for purchasing and biting?
- A. Higher inventory balances
- B. Higher accounts receivable.
- C. Higher accounts payable
- D. Higher cash flow and treasury balances.
正解：B
質問 # 141
Quality control programs employ many tools for problem definition and analysis. A scatter diagram is one of these tools. The objective of a scatter diagram is to:
- A. Show the vital trend and separate trivial items.
- B. Divide a universe of data into homogeneous groups.
- C. Display a population of items for analysis.
- D. Show frequency distribution in graphic form.
正解：C
解説：
The objective of a scatter diagram is to depict degrees of correlation. Each observation is represented by a dot on a graph corresponding to specific values of x (the independent variable) and)/(the dependent variable).
質問 # 142
A change in an accounting estimate is shown on the income statement:
- A. As a cumulative-effect adjustment.
- B. In a separate section entitled extraordinary items.
- C. Only in the relevant account
- D. In a separate section after continuing operations but before extraordinary items.
正解：C
解説：
A change in an accounting estimate is accounted for prospectively and is shown on the income statement only in the relevant account. The effect of the change is included in the same income statement classification as the previous estimate. However, prior-period statements and opening balances are not adjusted.
質問 # 143
In Year 2, a manufacturing company instituted a total quality management (TQM) program producing the following report:
On the basis of this report, which one of the following statements is most likely true?
- A. An increase in inspection costs was solely responsible for the decrease in quality costs.
- B. An increase in prevention and appraisal costs resulted in a higher quality product and therefore resulted in a decrease in failure costs.
- C. Quality costs, such as scrap and rework, decreased by 48%.
- D. Quality costs, such as returns and repairs under warranty, decreased by 40%.
正解：B
解説：
Prevention and appraisal costs increased substantially, but internal and external failure costs decreased. Thus, the soundest conclusion is that the increase in prevention and appraisal costs resulted in a higher-quality product.
質問 # 144
To index a progressive tax system to inflation, the government must:
- A. Adjust only tax brackets.
- B. Adjust deductions, exemptions, and tax brackets.
- C. Ensure that nominal tax receipts grow more slowly than inflation.
- D. Adjust only tax deductions and exemptions.
正解：B
解説：
If tax brackets are not adjusted for inflation, increases in nominal but not real income may push taxpayers into tax brackets with higher progressive) rates. Additionally, deductions and exemptions must be indexed so that the real incidence of taxation is not increased by inflation. Increases in nominal but not real income will result in higher real taxable income if deductions and exemptions have not been adjusted for inflation.
質問 # 145
The major objectives of any budget system are to:
- A. Define responsibility centers, facilitate the fixing of blame for missed budget predictions, and ensure goal congruence between superiors and subordinates.
- B. Define responsibility centers, provide a framework for performance evaluation, and promote communication and coordination among organization segments.
- C. Foster the planning of operations, provide a framework for performance evaluation, and promote communication and coordination among organization segments.
- D. Foster the planning of operations, facilitate the fixing of blame for missed budget predictions, and ensure goal congruence between superiors and subordinates.
正解：C
解説：
A budget is a realistic plan for the future expressed in quantitative terms. The process of budgeting forces a company to establish determine the resources necessary to achieve those goals, and anticipate future difficulties in their ache investment. A budget is also a control tool because it establishes standards and facilitates comparison of actual and budgeted performance. Because a budget establishes standards and accountability, it motivates d. =.d performance by highlighting the work of effective managers.
Moreover, the nature of the budgeting process fosters communications of goals to company subunits and coordination of their efforts. Budgeting activities by entities within the company must be coordinated because they are interdependent. Thus, the sales budget is a necessary input to the formulation of the production budget. In turn, production requirements must be known before purchases and expense budgets can be developed and all other budgets must be completed before preparation of the cash budget.
質問 # 146
Costs incurred by a manufacturer-lesser to negotiate a finance lease are:
- A. Deferred and allocated over the term of the lease in proportion to the recognition of rental income.
- B. Expensed when selling profit is recognized.
- C. Allocated over the economic life of the leased asset.
- D. Added to the gross investment in the lease.
正解：B
解説：
The initial direct cost of negotiating and arranging a finance lease, e.g., commissions and legal fees, are included in the leas, receivable and allocated over the lease term.
However, similar costs of a manufacturer- or dealer-lesser incurred in negotiating and arranging a lease are excluded from initial direct costs. Thus, they are expensed when the soiling profit is recognized normally the start of the lease term IAS 17).
質問 # 147
What ensures that an entity is complying with the documented quality management system (QMS) procedures and ISO 9000 standards?
- A. The registrar.
- B. Management commitment.
- C. Onsite inspections by an external auditor.
- D. An internal audit system.
正解：D
解説：
An important requirement of the ISO 9000 standards is an internal audit system. Internal audits ensure that the entity is complying with the documented QMS procedures and ISO 9000 standards.
質問 # 148
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IIA-CIA-Part3認定試験は、Certified Internal Auditor（CIA）の称号を取得するために必要な3つの試験のうちの1つであり、内部監査人が役割を果たすために必要な基本的なビジネスコンセプトとスキルに焦点を当てています。125の多肢選択問題から構成され、受験者は2.5時間で試験を完了する必要があります。
IIA-CIA-Part3試験問題は練習は2023年最新の344問題：https://www.jpntest.com/shiken/IIA-CIA-Part3-mondaishu