IIA-CIA-Part3無料問題集「IIA Business Knowledge for Internal Auditing」

質問 1

Which of the following job design techniques would most likely be used to increase employee motivation through job responsibility and recognition?

（A）Job complicating

（B）Job enlargement

（C）Job enrichment

（D）Job rotation

正解：C 解答を投票する

質問 2

Which of the following best explains why an organization would enter into a capital lease contract?

（A）To improve the organization's free cash flow from operations

（B）To increase the ability to borrow additional funds from creditors

（C）To acquire the asset at the end of the lease period at a price lower than the fair market value

（D）To reduce the organization's free cash flow from operations

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 3

A small software development firm designs and produces custom applications for businesses. The application development team consists of employees from multiple departments who all report to a single project manager. Which of the following organizational structures does this situation represent?

（A）Divisional organization

（B）Product departmentalization

（C）Matrix organization.

（D）Functional departmentalization.

正解：C 解答を投票する

質問 4

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

（A）A commercial construction company is hired to build a warehouse

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

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

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

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 5

A company that supplies medications to large hospitals relies heavily on subcontractors to replenish any shortages within 24 hours. Where should internal auditors look for evidence that subcontractors are held responsible for this obligation?

（A）The subcontractors' annual satisfaction survey.

（B）The signed service-level agreement.

（C）The company's code of ethics.

（D）The third-party management risk register.

正解：B 解答を投票する

質問 6

Which of the following best explains the matching principle?

（A）Expenses are recognized at each accounting period.

（B）Revenues should be recognized when earned.

（C）Revenue recognition is matched with cash.

（D）Expense recognition is tied to revenue recognition.

正解：D 解答を投票する

質問 7

In light of increasing emission taxes in the European Union, a car manufacturer introduced a new middle- class hybrid vehicle specifically for the European market only. Which of the following competitive strategies has the manufacturer used?

（A）Differentiation strategy.

（B）Cost leadership strategy.

（C）Focus strategy

（D）Reactive strategy.

正解：C 解答を投票する

質問 8

Which of the following is classified as a product cost using the variable costing method?
Direct labor costs.
Insurance on a factory.
Manufacturing supplies.
Packaging and shipping costs.

（A）3 and 4

（B）1 and 3

（C）2 and 4

（D）1 and 2

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 9

The manager of the sales department wants to Increase the organization's net profit margin by 7% (from 43% in the prior year to 50% in the current year). Given the information provided in the table below, what would be the targeted sales amount for the current year?

（A）$30.000.000

（B）$35.200.000

（C）$24.500.000

（D）$20,000,000

正解：B 解答を投票する

質問 10

Which of the following physical access controls is most likely to be based on the "something you have" concept?

（A）A card-key scanner.

（B）A fingerprint scanner.

（C）A PIN code reader.

（D）A retina characteristics reader.

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 11

Which of following best demonstrates the application of the cost principle?

（A）A company reports trading and investment securities at their market cost

（B）A company reports assets at either historical or fair value, depending which is closer to market value.

（C）A building purchased last year for 1 million is currently worth £1,2 million , and the company adjusts the records to reflect the current value

（D）A building purchased last year for $1 million is currently worth 1.2 million, but the company still reports the building at $1 million.

正解：D 解答を投票する

質問 12

Which of the following statements is true regarding data backup?

（A）Backup media should be restored only in case of a hardware or software failure.

（B）System backups should always be performed in real-time.

（C）Backups should be stored in a secured location onsite for easy access.

（D）The tape rotation schedule affects how long data is retained.

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 13

Which of the following IT disaster recovery plans includes a remote site dessgnated for recovery with available space for basic services, such as internet and telecommunications, but does not have servers or infrastructure equipment?

（A）Hot site

（B）Cold site

（C）Warm site

（D）Frozen site

正解：B 解答を投票する

質問 14

According to Maslow's hierarchy of needs theory, which of the following would likely have the most impact on retaining staff, if their lower-level needs are already met?

（A）Compensation.

（B）Recognition

（C）Job safety.

（D）Social benefits.

正解：B 解答を投票する

質問 15

Which of the following physical security controls is able to serve as both a detective and preventive control?

（A）Card key readers.

（B）Video surveillance.

（C）Biometric devices

（D）Authentication logs.

正解：B 解答を投票する

質問 16

Which of the following security controls would provide the most efficient and effective authentication for customers to access these online shopping account?

（A）12-digit password feature.

（B）Voice recognition feature.

（C）Security question feature.

（D）Two-level sign-on feature

正解：D 解答を投票する

質問 17

Management is pondering the following question:
"How does our organization compete?"
This question pertains to which of the following levels of strategy?

（A）DepartmentsHevet strategy

（B）Business-level strategy,

（C）Functional-level strategy

（D）Corporate-level strategy.

正解：B 解答を投票する

IIA-CIA-Part3 無料問題集「IIA Business Knowledge for Internal Auditing」

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