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

（A）Loan officers may override the lending criteria established by senior management.

（B）The bank's loan documentation may not meet the government's disclosure requirements.

（C）Borrowers may not sign all required mortgage loan documentation.

（D）Fees paid by the borrower at the time of the loan may not be deposited in a timely manner.

（A）Analyze possible and available sources of raw data

（B）Conduct a risk assessment regarding the effectiveness of the data analytics process.

（C）Define the purpose and the anticipated value

（D）Select data for cleaning and normalization procedures.

（A）To identify and address potential security weaknesses within the system.

（B）To ensure that adequate controls exist to prevent any significant business interruptions.

（C）To ensure that deficiencies identified by the audit are promptly addressed.

（D）To ensure that tests contribute to improvement of the program.

（A）To ensure the validity, accuracy, and completeness of outputs from business applications.

（B）To prevent or detect errors in data processed using business applications.

（C）To ensure that business applications are protected from unauthorized logical access.

（D）To ensure that data input into business applications is valid, complete, and accurate.

（A）Periodic account reconciliation of contractor charges.

（B）Exception report identifying payment anomalies.

（C）Documented policy and procedures.

（D）Monthly management review of all contractor activity.

（A）The organization is losing $1,000,000 annually because it incorrectly outsourced an operation based on information from its current system.

（B）The cost of rework, hidden by the current system, is 50 percent of the total cost of all services.

（C）The distorted unit cost of a service is 50 percent lower than the true cost, while the true cost is 50 percent higher than the competition's cost.

（D）50 percent of total organizational cost has been allocated on a volume basis.

（A）Select a sample of records from the database and ensure it matches supporting documentation.

（B）Use a test program to simulate the normal data entering process.

（C）Evaluate compliance with the organization's change management process.

（D）Submit batches of test transactions through the current system and verify with expected results.

（A）That those employees who do not consent to MDM software cannot have an email account.

（B）That monitoring of employees' online activities is conducted in a covert way to avoid upsetting them.

（C）That employee consent includes appropriate waivers regarding potential breaches to their privacy.

（D）That personal data on the device cannot be accessed and deleted by system administrators.

（A）Logs generated by smart locks are automatically scanned to identify anomalies in access patterns

（B）An offboarding procedure is initiated monthly to determine redundant physical access rights

（C）Requests for additional access rights are sent for approval and validation by direct supervisors

（D）Automatic notifications are sent to a central security unit when employees enter the premises during nonwork hours

（A）Comparing results with those of other engineering departments.

（B）Conducting post-project surveys on performance.

（C）Creating a quality council within the engineering department.

（D）Basing performance evaluations on the number of projects completed.

（A）Face increased marketing costs.

（B）Have to initiate a price war in order to enter the industry.

（C）Face higher learning costs, which would increase fixed costs.

（D）Face increased production costs.

（A）100 days.

（B）110 days.

（C）90 days.

（D）26 days.

（A）A network of servers used to control a variety of mission-critical operations.

（B）A standardized set of guidelines that facilitates communication between computers on different networks.

（C）System software that translates hypertext markup language to allow users to view a remote webpage.

（D）System software that acts as an interface between a user and a computer.

（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.

（A）Just-in-time method

（B）Activity-based costing

（C）Break-even analysis

（D）Theory of constraints

（A）Project development.

（B）Project governance.

（C）Project portfolio.

（D）Project management methodologies.