2023年最新の保証された成功できるIIA-CIA-Part3問題集でIIAのPDF問題
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IIA-CIA-Part3 試験は、ビジネスコンセプトの知識と内部監査プロセスへの応用能力を試験することを目的としています。この試験は、ビジネスの洞察力、財務管理、リスク管理、戦略計画などの様々なトピックをカバーしています。この試験はコンピュータベースであり、2.5時間以内に100の選択式問題に答える必要があります。
質問 # 116
Which of the following statements is most accurate with respect to various forms, elements, and characteristics of business contracts?
- A. A contract is a tool used by both suppliers and customers though it offers commercial assurance of the relationship, purely from a customer perspective
- B. Differing legal requirements affect the attitudes of contracting parties as well as the length content and language of contracts
- C. Collaboration during contract negotiation encourages stakeholders to develop consensus but typically increases cycle times and the likelihood that the contract will fail
- D. A contract is a tool used by both suppliers and customers, the model and complexity of which generally remains constant
正解：B
質問 # 117
Which of the following price adjustment strategies is designed to smooth production for the selling firm?
- A. Cash discounts.
- B. Seasonal discounts.
- C. Functional discounts.
- D. Quantity discounts.
正解：B
解説：
Seasonal discounts are designed to smooth production by the selling firm. For example, a ski manufacturer offers seasonal discounts to retailers in the spring and summer to encourage early ordering.
質問 # 118
In preparing the annual profit plan for the coming year.
What is the percentage of the total variance that can be explained by the regression equation?
- A. 80.982%
- B. 99.724%
- C. 99.862%
- D. 69.613%
正解：B
解説：
The coefficient of determination (r2) measures the percentage of the total variance in cost that can be explained by the regression equation. If the coefficient of determination is .99724, 99.724% of the variance is explained by the regression equation. Thus, the values in the regression equation explain virtually the entire amount of total cost.
質問 # 119
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. 1, 2, and 3 only
- B. 1, 2, and 4 only
- C. 2 and 3 only
- D. 1 and 4 only
正解：B
質問 # 120
The unit selling price of a new entity's product is US $10,000. The buyers are provided with a 2-year warranty that is expected to cost the entity US $250 per unit in the year of the sale and US $750 per unit in the year following the sale. The entity sold 80 units in the first year of operation and 100 units in the second year. Actual payments for warranty claims were US $10,000 and US $65,000 in years one and two, respectively. The amount charged to warranty expense during the second year of operation is:
- A. US $25,000
- B. US $85,000
- C. US $65,000
- D. US $100,000
正解：D
解説：
Under the accrual method, the total estimated warranty costs are charged to operating expense in the year of sale. The total estimated warranty cost per unit is US $1,000$250 +$750). In year two, 100 units were sold, so the warranty expense recognized is US $100,000.
質問 # 121
Passwords far personal computer software programs are designed to prevent:
- A. Incomplete updating of data files.
- B. Unauthorized access to the computer.
- C. Inaccurate processing of data.
- D. Unauthorized use of the software.
正解：D
解説：
The use of passwords is an effective control in an online system to prevent unauthorized access to computer files. Lists of authorized users are maintained in the computer. The entry of passwords or ID numbers; a prearranged act of personal questions; and use of badges, magnetic cards, or optically scanned cards may be combined to avoid unauthorized access.
質問 # 122
An organization must manage its flows of raw materials, components, finished goods, services, or information through intermediaries to ultimate consumers. These flows may occur across the functions in an organization's:
- A. Value chain.
- B. Integrated chain.
- C. Logistic chain.
- D. Supply chain.
正解：A
解説：
The supply chain consists of flows from sources of a) raw materials, b) components, c) finished goods, d) services, or e) information through intermediaries to ultimate consumers.
These flows and the related activities may occur across the functions in an organization's value chain R&D, design, production, marketing, distribution, and customer service). These flours and the related activities also may occur across separate organizations.
質問 # 123
In which of the following plans is an employee most likely to find guidance on action and performance standards?
- A. Operational plans.
- B. Strategic plans.
- C. Tactical plans.
- D. Mission plans.
正解：A
質問 # 124
The sales manager for a builder of custom yachts developed the following conditional table for annual production and sales.
According to the table, how many yachts should be built?
- A. 0
- B. 1
- C. 2
- D. 3
正解：C
解説：
To achieve the maximum expected profit, 30 yachts should be built. For each level of production, multiply the probability of demand by the expected profit. The computation for the maximum is:
0.1 -US $10) + 0.2 $10) + 0.5 $30) + 0.2 $30) = US $22.
質問 # 125
At the inception of a finance lease, how should the lessee account for guaranteed residual value?
- A. As not a part of the lease contract.
- B. As part of minimum lease payments at future value.
- C. As part of minimum lease payments at present value.
- D. As part of minimum lease payments at future value of an annuity due.
正解：C
解説：
The lessee records a finance lease as an asset and a liability at the inception of the lease at the fair value of the leased property not to exceed the present value of the minimum lease payments). The lessee's minimum lease payments include required payment sex including contingent rent and costs for services and taxes to be paid by and reimbursed to the lesser) during the lease term and the amount of a bargain purchase option. If no bargain purchase option exists, the minimum lease payments equal the sum of the minimum payments payable over the lease term and any amounts guaranteed by the lessee or by a party related to the lessee.
質問 # 126
A small furniture-manufacturing firm with 100 employees is located in a two-story building and does not plan to expand. The furniture manufactured is not special-ordered or custom-made. The most likely structure for this organization would be:
- A. Functional departmentalization.
- B. Matrix organization.
- C. Divisional organization.
- D. Product departmentalization.
正解：A
質問 # 127
The data below were gathered on two different machine centers and two products.
Which item below would be part of a linear programming formulation of this problem?
- A. Maximize: Contribution > 4A + 5B.
- B. Subject to: A < O.
- C. Subject to: 2.5A + 4B < 60.
- D. Subject to: 4A + 5B < 130.
正解：C
解説：
The linear programming solution is subject to constraints on the availability of machine hours in both centers. For example, products A and B require 2.5 and 4 hours per unit, respectively, in Machine Center 1, but only 60 hours are available. Hence, the optimal production of A and B to the following constraint:
2.5 A + 4B < 60
質問 # 128
According to IIA guidance, which of the following statements is true with regard to workstation computers that access company information stored on the network?
- A. Cybersecurity issues can be controlled at an enterprise level, making workstation level controls redundant.
- B. Individual workstation computer controls are not as important as companywide server controls.
- C. Particular attention should be paid to housing workstations away from environmental hazards.
- D. With security risks near an all-time high, workstations should not be connected to the company network.
正解：A
質問 # 129
An advantage of using bar codes rather than other means that:
- A. The movement of all parts is controlled.
- B. Vendors use the same identification methods.
- C. Vendors can use the same part numbers.
- D. The movement of parts is easily and quickly recorded
正解：D
解説：
A reason to use bar codes rather movement of parts with minimal labor costs, identification of parts used by a manufacturer is other means of identification is to record the:
質問 # 130
The degree of financial leverage of B, to two decimal places, is:
- A. 1.25
- B. 1 03
- C. 1 05
- D. 0
正解：C
解説：
The degree of financial leverage for B. may be calculated as profit before interest and taxes
(PBIT), divided by PBIT minus interest. PBIT is 200 95 profit 10 interest 95 tax expense). Thus, the DFL is 1.05 [200 - 200 - 10)].
質問 # 131
Under throughput costing, the only cost considered to be truly variable in the short run is:
- A. Direct materials.
- B. Direct labor.
- C. Manufacturing overhead.
- D. All manufacturing costs are considered variable.
正解：D
解説：
Throughput costing, also called super variable costing, recognizes only direct materials costs as being truly variable and thus relevant to the calculation of throughput margin.
質問 # 132
What are the possible characteristics of a client-server configuration in a current ERP system?
I. Thin clients, local area network, single server
II. Fat clients, wide area network, multiple servers
III.
Fat clients, connection via Internet, and single server
- A. I, II, and III.
- B. II only.
- C. I only.
- D. II and Ill only.
正解：A
解説：
Current ERP systems have a client-server configuration with possibly scores or hundreds of client user) computers. Clients may be thin or fat. So-called thin clients have little processing ability, but fat clients may have substantial processing power. The system may have multiple servers to run applications and contain databases. The network architecture may be in the form of a local area network LAN) or wide area network WAN), or users may connect with the sewer(s) via the Internet. An EPP system may use almost any of the available operating systems and database management systems.
質問 # 133
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IIA-CIA-Part3認定試験は、ビジネスコンセプトを内部監査プロセスに適用する能力を示すことで、雇用主から高く評価されています。この認定資格を持つことで、内部監査担当者はキャリアアップや収入増加の機会を得ることができます。また、職業的な成長に対するコミットメントや、業界のトレンドやベストプラクティスについて最新情報を得る意欲を示すこともできます。
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