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

質問 1

Which of the following is an example of an application system control?

（A）Data values fall within a prescribed range.

（B）Report distribution is restricted to authorized personnel.

（C）Error listings are generated and promptly remediated.

（D）Field amounts contain an upper or lower limit.

質問 2

According to Porter's model of competitive strategy, which of the following is a generic strategy?
1 Differentiation.
2) Competitive advantage.
3) Focused differentiation.
4) Cost focus.

（A）1, 2, 3, and 4

（B）1, 3, and 4 only

（C）2 only

（D）3 and 4 only

正解：B 解答を投票する

質問 3

An organization had three large centralized divisions: one that received customer orders for service work; one that scheduled the service work at customer locations; and one that answered customer calls about service problems. These three divisions were restructured into seven regional groups, each of which performed all three functions. One advantage of this restructuring would be:

（A）Greater economies of scale.

（B）Increased specialization.

（C）Better internal controls.

（D）Improved work flow.

正解：D 解答を投票する

質問 4

Which of the following engagement observations would provide the least motivation for management to amend or replace an existing cost accounting system?

（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.

正解：D 解答を投票する

質問 5

Senior management is trying to decide whether to use the direct write-off or allowance method for recording bad debt on accounts receivables.
Which of the following would be the best argument for using the direct write-off method?

（A）It provides a better alignment with revenue.

（B）It states receivables at net realizable value on the balance sheet.

（C）It is the preferred method according to The IIA.

（D）It is useful when losses are considered insignificant.

正解：A 解答を投票する

質問 6

During which phase of disaster recovery planning should an organization identify the business units, assets, and systems that are critical to continuing an acceptable level of operations?

（A）Business impact analysis.

（B）Scope and initiation phase.

（C）Testing.

（D）Plan development.

正解：A 解答を投票する

質問 7

According to the Standards, the internal audit activity must evaluate risk exposures relating to which of the following when examining an organization's risk management process?
1) Organizational governance.
2) Organizational operations.
3) Organizational information systems.
4) Organizational structure.

（A）1, 2, and 3 only

（B）1, 2, and 4 only

（C）1 and 3 only

（D）2 and 4 only

正解：A 解答を投票する

質問 8

An organization is developing a new online collaboration tool for employees. The tool includes a homepage that is customized to each employee according to his department and job function Which of the following engagements should be conducted to ensure that the organization has included all departments and job functions in the system before it is implemented?

（A）A design review

（B）An application control review

（C）A source code review

（D）An access control review

正解：A 解答を投票する

質問 9

Which of the following IT-related activities is most commonly performed by the second line of defense?

（A）Provide independent assessment of IT security.

（B）Review disaster recovery test results.

（C）Encrypt data.

（D）Block unauthorized traffic.

正解：B 解答を投票する

質問 10

Which of the following data analytics tools would be applied by an internal audit activity positioned at the lowest level of maturity?

（A）Workflow and data capture technology

（B）Software integrated with central data warehouse

（C）Data visualization applications.

（D）Spreadsheets.

正解：D 解答を投票する

質問 11

Which of the following situations best applies to an organization that uses a project rather man a process to accomplish its business activities?

（A）A manufacturing organization acquires component parts from a contracted vendor

（B）A city department sets up a new firefighter training program.

（C）A clothing company designs makes and sells a new item.

（D）A commercial constructor company is hired to build a warehouse.

正解：D 解答を投票する

質問 12

According to IIA guidance on IT. which of the following plans would pair the identification of critical business processes with recovery time objectives?

（A）The business impact analysis plan

（B）The business continuity management charter.

（C）The business case for business continuity planning

（D）The business continuity risk assessment plan

正解：A 解答を投票する

質問 13

A rapidly expanding retail organization continues to be tightly controlled by its original small management team. Which of the following is a potential risk in this vertically centralized organization?

（A）Suboptimal decision-making.

（B）Operational decisions are inconsistent with organizational goals.

（C）Duplication of business activities.

（D）Lack of coordination among different business units.

正解：A 解答を投票する

質問 14

Which of the following statements about slack time and milestones are true?
1) Slack time represents the amount of time a task may be delayed without delaying the entire project.
2) A milestone is a moment in time that marks the completion of the project's major deliverables.
3) Slack time allows the project manager to move resources from one task to another to ensure that the project is finished on time.
4) A milestone requires resource allocation and needs time to be completed.

（A）1, 2, and 3 only

（B）1 and 4 only

（C）1, 2, 3, and 4

（D）2 and 3 only

正解：A 解答を投票する

質問 15

In reviewing an organization's IT infrastructure risks, which of the following controls is to be tested as part of reviewing workstations?

（A）Input controls.

（B）Integrity controls.

（C）Segregation of duties.

（D）Physical controls.

正解：B 解答を投票する

質問 16

Which of the following standards would be most useful in evaluating the performance of a customer-service group?

（A）The average time per customer inquiry should be kept to a minimum.

（B）Employees should maintain a positive attitude when dealing with customers.

（C）Customer complaints should be processed promptly.

（D）All customer inquiries should be answered within seven days of receipt.

正解：D 解答を投票する

質問 17

An internal auditor is trying to assess control risk and the effectiveness of an organization's internal controls. Which of the following audit procedures would not provide assurance to the auditor on this matter?

（A）Inspecting manuals and documents.

（B）Observing the organization's operations.

（C）Reading the board's minutes.

（D）Interviewing the organization's employees.

正解：C 解答を投票する

質問 18

Which of the following statements is in accordance with COBIT?
1) Pervasive controls are general while detailed controls are specific.
2) Application controls are a subset of pervasive controls.
3) Implementation of software is a type of pervasive control.
4) Disaster recovery planning is a type of detailed control.

（A）1 and 4 only

（B）1, 2, and 4 only

（C）2 and 3 only

（D）2, 3, and 4 only

正解：A 解答を投票する

質問 19

When management uses the absorption costing approach, fixed manufacturing overhead costs are classified as which of the following types of costs?

（A）Direct product costs

（B）Indirect period costs.

（C）Indirect product costs

（D）Direct period costs

正解：A 解答を投票する

質問 20

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 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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