IIA-CIA-Part3-3P無料問題集「IIA CIA Exam Part Three: Business Knowledge for Internal Auditing」

質問 1

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 determine the completeness and accuracy of the data.

（B）To determine whether duplicates in the data inflate the range.

（C）To inform the classification of the data population.

（D）To identify whether the population contains outliers.

正解：D 解答を投票する

質問 2

According to the Standards, which of the following is based on the assertion that the quality of an organization's risk management process should improve with time?

（A）Process element.

（B）Assurance.

（C）Maturity model.

（D）Key principles.

正解：C 解答を投票する

質問 3

Which of the following types of analytics focuses less on analysis and more on condensing data into mote meaningful pieces of information?

（A）Predictive analytics

（B）Diagnostic analytics

（C）Prescriptive analytics

（D）Descriptive analytics

正解：C 解答を投票する

質問 4

Which of the following statements regarding database management systems is not correct?

（A）The data within the database management system can only be manipulated directly by the database management system administrator.

（B）Applications pass on the instructions for data manipulation which are then executed by the database management system.

（C）The database management system acts as a layer between the application software and the operating system.

（D）Database management systems handle data manipulation inside the tables, rather than it being done by the operating system itself in files.

正解：A 解答を投票する

質問 5

Which of the following should software auditors do when reporting internal audit findings related to enterprise wide resource planning?

（A）Connect IT audit findings to business issues

（B）Include an opinion on financial reporting accuracy and completeness

（C）Draft separate audit reports for business and IT management

（D）Include technical details to support IT issues

正解：C 解答を投票する

質問 6

Providing knowledge, motivating organizational members, controlling and coordinating individual efforts, and expressing feelings and emotions are all functions of:

（A）Performance.

（B）Organizational structure.

（C）Motivation.

（D）Communication.

正解：D 解答を投票する

質問 7

Which of the following is an example of a physical control designed to prevent security breaches?

（A）Restricting system programmers' access to database facilities.

（B）Blocking technicians from getting into the network room.

（C）Using encryption for data transmitted over the public internet.

（D）Preventing database administrators from initiating program changes.

正解：A 解答を投票する

質問 8

An investor has acquired an organization that has a dominant position in a mature, slow-growth industry and consistently creates positive financial income Which of the following terms would the investor most likely label this investment in her portfolio?

（A）A Question mark

（B）A star

（C）A cash cow

（D）A dog

正解：C 解答を投票する

質問 9

Operational management in the IT department has introduced performance evaluation policies that are linked to employees achieving continuing education hours. This activity is designed to prevent which of the following conditions?

（A）Knowledge/skills gap

（B）Monitoring gap

（C）Accountability/reward failure.

（D）Communication failure.

正解：A 解答を投票する

質問 10

Which of the following statements is true concerning the basic accounting treatment of a partnership?

（A）The basis for sharing net incomes or net losses must be fixed.

（B）The ownership ratio identifies the basis for dividing net income and net loss.

（C）A partner's capital only changes due to net income or net loss.

（D）The initial investment of each partner should be recorded at book value.

正解：B 解答を投票する

質問 11

Which of the following is a disadvantage in a centralized organizational structure?

（A）Loss of economies of scale

（B）Slower decision making

（C）Communication conflicts.

（D）Vulnerabilities in sharing knowledge

正解：B 解答を投票する

質問 12

A large hospital has an existing contract with a vendor in another country to provide software support and maintenance of the hospital's patient records information system. From the hospital management's perspective, which of the following controls would be most effective to address privacy risks related to this outsourcing arrangement?

（A）Conduct periodic reviews of the privacy policy to ensure that the existing policy meets current legislation requirements in both regions.

（B）Develop an incident monitoring and response plan to track breaches from internal and external sources

（C）Implement mandatory privacy training for management to help with identifying privacy risks when outsourcing services

（D）Include a "right to audit" clause in the contract and impose detailed security obligations on the outsourced vendor

正解：D 解答を投票する

質問 13

Which of the following is the best example of a compliance risk that is likely to arise when adopting a bring-your-own-device (BYOD) policy?

（A）The risk that proprietary information is not deleted from the device when an employee leaves.

（B）The risk that users try to bypass controls and do not install required software updates.

（C）The risk that smart devices can be lost or stolen due to their mobile nature.

（D）The risk that an organization intrusively monitors personal information stored on smart devices.

正解：D 解答を投票する

質問 14

Which of the following are likely indicators of ineffective change management?
1) IT management is unable to predict how a change will impact interdependent systems or business processes.
2) There have been significant increases in trouble calls or in support hours logged by programmers.
3) There is a lack of turnover in the systems support and business analyst development groups.
4) Emergency changes that bypass the normal control process frequently are deemed necessary.

（A）1, 2, 3, and 4

（B）1, 2, and 4 only

（C）1 and 3 only

（D）2 and 4 only

正解：B 解答を投票する

質問 15

Which stage in the industry life cycle is characterized by many different product variations?

（A）Decline.

（B）Maturity.

（C）Introduction.

（D）Growth.

正解：C 解答を投票する

質問 16

Which of the following is a characteristic of big data?

（A）Big data is often generated slowly and is highly variable.

（B）Big data is often structured.

（C）Big data analytic results often need to be visualized.

（D）Big data comes from internal sources kept in data warehouses.

正解：A 解答を投票する

IIA-CIA-Part3-3P 無料問題集「IIA CIA Exam Part Three: Business Knowledge for Internal Auditing」

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