[2024年01月]更新のIIA IIA-CIA-Part3試験練習テスト問題
更新された認定試験IIA-CIA-Part3問題集で練習テスト問題
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。
質問 # 165
Assuming an available-for-sale financial asset that is not part of a hedge is remeasured to fair value at the balance sheet, the gain or loss not arising from foreign exchange transactions or impairment:
- A. Must be recognized in profit or loss.
- B. Must be recognized directly in equity.
- C. May be recognized in profit or loss or directly in equity.
- D. Must be recognized in profit or loss if the result is a loss and directly in equity if the result is a gain.
正解：B
解説：
A gain or loss on an available-for-sale financial asset that is not part of a hedge is recognized directly in equity through the statement of changes in equity except for impairment losses and foreign exchange gains and losses. The accumulated remeasurement gain or loss is included in profit or loss when the asset is derecognized.
質問 # 166
Capital structure decisions involve determining the proportions of financing from:
- A. Debt or equity.
- B. Short-term or long-term assets.
- C. Retained earnings or ordinary stock.
- D. Short-term or long-term debt
正解：A
解説：
The optimal capital structure minimizes the weighted average cost of capital and thereby maximizes the value of the entity's stock. Both debt and equity are factors in an entity's capital structure.
質問 # 167
Quality control circles are now used all over the world. The circles typically consist of a group of five to ten employees who meet regularly. The primary goal of these circles is:
- A. To allow for the emergence of team leaders who can be targeted for further leadership development.
- B. To improve the quality of leadership in the organization.
- C. To improve communications between employees and managers by providing a formal communication channel.
- D. To tap the creative problem-solving potential of every employee.
正解：D
解説：
Quality control circles are used to obtain voluntary input from employees to promote problem solving. Potential benefits include lower costs, better employer-employee relations, and greater employee commitment.
質問 # 168
Which of the following performance measures would be appropriate for evaluating an investment center, which has responsibility for its revenues, costs, and investment base, but would not be appropriate for evaluating cost, revenue, or profit centers?
- A. A contribution margin income statement by segment.
- B. A flexible budget.
- C. Residual income.
- D. Variance analysis.
正解：C
質問 # 169
The entity had net purchases for the period of;
- A. US $376.111111
- B. US $346.111111
- C. US $370.111111
- D. US $340.111111
正解：D
質問 # 170
Which of the following standards would be most useful in evaluating the performance of a customer-service group?
- A. Customer complaints should be processed promptly.
- B. Employees should maintain a positive attitude when dealing with customers.
- C. The average time per customer inquiry should be kept to a minimum.
- D. All customer inquiries should be answered within seven days of receipt.
正解：D
質問 # 171
Which of the following situations best applies to an organisation that uses a project, rather than a process, to accomplish its business activities?
- A. A city department sets up a new firefighter training program.
- B. A commercial construction company is hired to build a warehouse.
- C. A manufacturing organization acquires component parts from a contracted vendor
- D. Clothing company designs, makes, and sells a new item.
正解：B
質問 # 172
In the output or "expenditures" approach to measuring a country's gross domestic product, which of the following calculations is used?
- A. Consumption + Investment - Government purchases - Expenditures by foreigners.
- B. Consumption + Investment + Government purchases - Expenditures by foreigners.
- C. Consumption+ Investment - Government purchases - Expenditures by foreigners.
- D. Consumption + Investment + Government purchases + Expenditures by foreigners.
正解：D
解説：
GDP can be calculated using an income approach or an expenditures approach because what is spent on a product or service is income to those who contributed resources to its production and marketing. Thus, the amount spent to purchase the GDP is identical with the income derived from its production and sale. Under the output or expenditures approach, GDP equals the sum of consumption expenditures by households, investment by business, government purchases of goods and services, and expenditures by foreigners net exports).
質問 # 173
An organization's board of directors is particularly focused on positioning, the organization as a leader in the industry and beating the competition. Which of the following strategies offers the greatest alignment with the board's focus?
- A. Increasing investment in research and development for a new product.
- B. Increasing the diversity of strategic business units.
- C. Relocating the organization's manufacturing to another country.
- D. Divesting product lines expected to have negative profitability.
正解：A
質問 # 174
In regression analysis, which of the following correlation coefficients represents the strongest relationship between the independent and dependent variables?
- A. -.89
- B. 1.03
- C. .75
- D. -.02
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 # 175
A company prepares a flexible budget each month for manufacturing costs. Formulas have been developed for all costs within a relevant range of 5,000 to 15,000 units per month. The budget for electricity a semi variable cost) is US $19,800 at 9.000 units per month, and US $21,000 at 10,000 units per month. How much should be budgeted for electricity for the coming month if 12,000 units are to be produced?
- A. US $22,200
- B. US $25,200
- C. US $26,400
- D. US $23,400
正解：D
解説：
A flexible budget consists of a fixed cost component and a variable cost component. The fixed cost component can be expected to remain constant throughout the budgets relevant range. The variable cost component, however will change at a constant rate within the budget's range. The increase in budgeted cost of US $1,200 $2'1.000 $19,800) per 1,000 units of production can therefore be calculated as the variable cost per unit of U'. $: 1i. r [$21.000 $19,800) 1.000] and the total fixed costs of US $9,000 [$21,000 - 10.000 $1_201]
These cost can then be used to determine the total cost of using 12,000 units of electricity
[US $9,000 FC + 12,000 x $1.20)].
質問 # 176
With regard to disaster recovery planning, which of the following would most likely involve stakeholders from several departments?
- A. Assigning who in the IT department would be involved in the recovery procedures.
- B. Determining the frequency with which backups will be performed.
- C. Prioritizing the order in which business systems would be restored.
- D. Assessing the resources needed to meet the data recovery objectives
正解：C
質問 # 177
What dollar sales volume, to the nearest dollar, would be required in Year 2 to earn the same net income as in Year 1?
- A. US $8,736,000
- B. US $6,938,031
- C. US $9,576,000
- D. US $10,374,000
正解：C
解説：
To earn the same net income in Year 2 as in Year 1. the contribution margin must equal the sum of the Year 1 pretax operating in Mme and the Year 2 fixed costs. The pretax operating income is calculated as US $3,429,360 $9,000,000 - $4,050,000 variable +coots
-$1.520.640 fixed costs). Fixed costs in Year 2 will be the same as in 1 year except for an increase of I IS $29,520 in fixed selling expenses, a total of US $1,550,160 $1.520014U as previously calculated + $29.520). The desired Year 2 sales volume must equal the Year 2 contribution margin of US $4,979,520 $3.429.360 desired pretax operating income + $1,550,160 fixed coats in year 2) divided by the contribution margin ratio CMR). The CMR may be determined from the unit price constant at US $9,000,000 +150,000 units = US $60 per unit) and unit variable cost data. Unit direct materials cost in Year 2 will increase by 10% to US $13.20 [$1.l $1.800.000 - 150,000 units)]. Unit direct labor cost in Year 2 is given as US $5.40. Unit variable overhead cost is constant at US $720 $1.080.000 150,000 units). Unit variable selling expense is constant at US$3.00 $450,000 + 150,000 units). Thus, total unit variable cost is US $28.80 $13.20 + $5.40 + $7.20 + $3.00), and the UCM is US $31.20 $60 unit selling price -1001 1101 The CMR is therefore US $.52 $31.20
-$60.00), and the desired Year 2 sales volume is US $9,576,1- oil [$4,979,520 CM - $.52).
Data regarding Year 1 operations for an enterprise that had no beginning or ending 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 # 178
Good planning will help an organization restore computer operations after a processing outage. Good recovery planning should ensure that:
- A. Service level agreements with owners of applications are documented.
- B. Planned changes in equipment capacities are compatible with projected workloads.
- C. Backup/restart procedures have been built into job streams and programs.
- D. Change control procedures cannot be bypassed by operating personnel.
正解：C
解説：
The disaster plan should embrace data center recovery, critical application recovery, and network recovery. It should be updated and current with regard to recent test results and new applications, equipment, and network configurations. The plan should also ensure that backup facilities are still able to process critical applications and that end-user responsibility is established. Another essential component of a disaster recovery plan is that backup/restart procedures have been anticipated and provided for in the application systems.
質問 # 179
Which of the following factors would reduce dissatisfaction for a management trainee but would not particularly motivate the trainee?
- A. A sense of achievement.
- B. Promotion.
- C. An incremental increase in salary.
- D. Recognition.
正解：C
質問 # 180
A merchandising company had the following inventory related transactions in its first year of operations:
If the company uses the first-in-first-out FIFO method of inventory valuation, its ending inventory balance rounded will be:
- A. US $78,750
- B. US $84,000
- C. US $62,000
- D. US $70,759
正解：A
解説：
The first-in-first-out FIFO method assumes that the oldest units are used first and the newest units remain in inventory. Because the company has 12,000 units remaining, ending inventory equals US $78,750 [(5,000 $7) +7,000 $6.25)].
質問 # 181
On what basis is value-added tax collected?
- A. The difference between the value of an entity's sales and the value of its purchases from other domestic entities.
- B. The profit earned on an entity's sales.
- C. The value of an entity's sales to related companies.
- D. The difference between the selling price of a real estate property and the amount the entity originally paid for the property.
正解：A
解説：
A value-added tax VAT) is collected on the basis of the value created by the entity. This tax is measured by the difference between the value of the entity's sales and the value of its purchases. A VAT is in effect a retail sales tax. Because a consumer can avoid the tax by not purchasing, a VAT encourages saving and discourages consumption.
質問 # 182
An organization decided to reorganize into a flatter structure. Which of the following changes would be expected with this new structure?
- A. Lower costs.
- B. Slower decision making at the senior executive level.
- C. Senior-level executives more focused on short-term, routine decision making
- D. Limited creative freedom in lower-level managers.
正解：C
質問 # 183
In a product's life cycle, the first symptom of the decline stage is a decline in the:
- A. Product's sales.
- B. Product's production cost.
- C. Firm's inventory levels.
- D. Product's prices.
正解：A
解説：
The sales of most product types and brands eventually decrease permanently. This decline may be slow or rapid. This first symptom of the decline stage of a product's life cycle triggers such other effects as price cutting, narrowing of the product line, and reduction in promotion budgets.
質問 # 184
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IIA-CIA-Part3試験は、ビジネス知識の領域で知識とスキルを向上させたい内部監査担当者向けに、内部監査者協会（IIA）が提供する認定試験です。この試験は、財務管理、マーケティング、オペレーション、情報技術を含むビジネスの原則と実践の理解を試験することを目的としています。これは、内部監査者の標準として世界的に認められているCertified Internal Auditor（CIA）の資格を取得するために必要な3つの試験のうちの1つです。
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