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

質問 1

In accounting, which of the following statements is true regarding the terms debit and credit?

（A）Debit means an increase in an account and credit means a decrease.

（B）Debit indicates the right side of an account and credit the left side

（C）Credit means an increase in an account and debit means a decrease

（D）Credit indicates the right side of an account and debit the left side.

正解：C 解答を投票する

質問 2

An organization with a stable rating, as assessed by International rating agencies, has issued a bond not backed by assets or collateral. Payments of the interests and the principal to bondholders are guaranteed by the organization. Which type of bond did the organization issue?

（A）A secured bond.

（B）A debenture bond

（C）A junk bond.

（D）A sinking fund bond.

正解：B 解答を投票する

質問 3

Which of the following types of accounts must be closed at the end of the period?

（A）Balance sheet accounts.

（B）Real accounts.

（C）Permanent accounts.

（D）Income statement accounts.

正解：D 解答を投票する

質問 4

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

（A）Communication conflicts

（B）Loss of economies of scale

（C）Slower decision making.

（D）Vulnerabilities in sharing knowledge

正解：B 解答を投票する

質問 5

At one organization, the specific terms of a contract require both the promisor end promise to sign the contract in the presence of an independent witness.
What is the primary role to the witness to these signatures?

（A）A witness verifies that the contract was signed with the free consent of the promisor and promise.

（B）A witness validates that the signatures on the contract were signed by tire promisor and promise.

（C）A witness ensures the completeness of the contract between the promisor and promise.

（D）A witness verifies the quantities of the copies signed.

正解：B 解答を投票する

質問 6

According to IIA guidance, which of the following statements is true with regard to workstation computers that access company information stored on the network?

（A）Particular attention should be paid to housing workstations away from environmental hazards

（B）With security risks near an all-time high, workstations should not be connected to the company network

（C）Cybersecurity issues can be controlled at an enterprise level, making workstation-level controls redundant

（D）Individual workstation computer controls are not as important as companywide server controls

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 7

Based on test results, an IT auditor concluded that the organization would suffer unacceptable loss of data if there was a disaster at its data center. Which of the following test results would likely lead the auditor to this conclusion?

（A）Returned backup tapes from the offsite vendor contained empty spaces

（B）Requested backup tapes were not returned from the offsite vendor in a timely manner

（C）Critical systems have been backed up more frequently than required

（D）Critical system backup tapes are taken off site less frequently than required

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 8

Which of the following authentication controls combines what a user knows with the unique characteristics of the user, respectively?

（A）Voice recognition and token

（B）Password and fingerprint

（C）Fingerprint and voice recognition

（D）Password and token

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

With increased cybersecurity threats, which of the following should management consider to ensure that there is strong security governance in place?

（A）Clearly defined policies

（B）Vulnerability assessment

（C）Inventory of information assets

（D）Limited sharing of data files with external parties.

正解：B 解答を投票する

質問 10

Which of the following is true regarding the use of remote wipe for smart devices?

（A）It can wipe data that is backed up via cloud computing

（B）It can restore default settings and lock encrypted data when necessary.

（C）It enables the erasure and reformatting of secure digital (SD) cards.

（D）It can delete data backed up to a desktop for complete protection if required.

正解：C 解答を投票する

質問 11

The chief audit executive (CAE) has been asked to evaluate the chief technology officer's proposal to outsource several key functions in the organization's IT department. Which of the following would be the most appropriate action for the CAE to determine whether the proposal aligns with the organization's strategy?

（A）Ascertain whether governance and approval processes are transparent, documented, and completed.

（B）Identify key performance measures and data sources.

（C）Perform a due diligence review or asses management's review of provider operations.

（D）Understand strategic context and evaluate whether supporting information is reliable and complete.

正解：C 解答を投票する

質問 12

A new clerk in the managerial accounting department applied the high-low method and computed the difference between the high and low levels of maintenance costs. Which type of maintenance costs did the clerk determine?

（A）Variable maintenance costs.

（B）Fixed maintenance costs.

（C）Mixed maintenance costs.

（D）Indirect maintenance costs.

正解：C 解答を投票する

質問 13

Which of these instances accurately describes the responsibilities for big data governance?

（A）Management must ensure information storage systems are appropriately defined and processes to update critical data elements are clear.

（B）Internal auditors must ensure the quality and security of data, with a heightened focus on the riskiest data elements.

（C）External auditors must ensure that analytical models are periodically monitored and maintained.

（D）The board must implement controls around data quality dimensions to ensure that they are effective.

正解：A 解答を投票する

質問 14

As it relates to the data analytics process, which of the following best describes the purpose of an internal auditor who cleaned and normalized cate?

（A）The auditor organized data to minimize useless information.

（B）The auditor made data usable for a specific purpose by ensuring that anomalies were Identified and corrected.

（C）The auditor eliminated duplicate information.

（D）The auditor ensured data fields were consistent and that data could be used for a specific purpose.

正解：A 解答を投票する

質問 15

An organization with global headquarters in the United States has subsidiaries in eight other nations. If the organization operates with an ethnocentric attitude, which of the following statements is true?

（A）Orders, commands, and advice are sent to the subsidiaries from headquarters

（B）There is a significant amount of collaboration between headquarters and subsidiaries

（C）Standards used for evaluation and control are determined at local subsidiaries, not set by headquarters

（D）People of local nationality are developed for the best positions within their own country

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 16

Which of the following should internal auditors be attentive of when reviewing personal data consent and opt- in/opt-out management process?

（A）Whether customers are asked to renew their consent for their data processing at least quarterly.

（B）Whether the organization has established explicit and entitywide policies on data transfer to third parties.

（C）Whether customers have an opportunity to opt-out the right to be forgotten from organizational records and systems.

（D）Whether private data is processed in accordance with the purpose for which the consent was obtained?

正解：B 解答を投票する

質問 17

An organization suffered significant damage to its local: file and application servers as a result of a hurricane.
Fortunately, the organization was able to recover all information backed up by its overseas third-party contractor. Which of the following approaches has been used by the organization?

（A）Data center management

（B）Application management

（C）Managed security services

（D）Systems integration

正解：C 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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