IIA-CIA-Part3 無料問題集「IIA Internal Audit Function」

（A）Update change management processes on a consistent basis to keep up with changing technologies.

（B）Validate that only authorized personnel can migrate changes into the production environment.

（C）Publish a schedule that lists all approved changes and planned implementation dates.

（D）Perform a risk assessment to determine the likelihood that risk could occur due to insufficient patch application.

（A）The project life cycle corresponds with the life cycle of the product produced by or modified by the project.

（B）Costs related to making changes increase as the project approaches completion.

（C）Risk and uncertainty increase over the life of the project.

（D）Costs and staffing levels are typically high as the project draws to a close.

（A）The spam filter routed to the " junk|r folder a newsletter that appeared to include links to fake websites.

（B）The spam filter deleted commercial ads automatically, as they were recognized as unwanted.

（C）The spam filter blocked a fitness club gift card that coworkers sent to an employee for her birthday.

（D）The spam filter removed Incoming communication that included certain keywords and domains.

（A）Internal audit should not be involved in the design, implementation, or monitoring of management action plans in order to maintain independence and objectivity

（B）Internal audit collaborates with management to evaluate whether the management action plans remediate audit observations effectively

（C）Internal audit supports the board in the design, implementation, and monitoring of effective management action plans

（D）Internal audit designs the action plans and ensures that management implements them effectively

（A）Greater economies of scale.

（B）Increased specialization.

（C）Better internal controls.

（D）Improved workflow.

（A）The independent consultant accomplishes the entire engagement and forms the opinion

（B）Internal auditors carry out the entire engagement and the independent consultant forms the opinion

（C）The engagement is wholly performed by the independent consultant and the CAE forms the opinion

（D）Internal auditors work with the independent consultant and the CAE forms the opinion

（A）How content are you with the amount of pay you receive for your work?

（B）How likely are you to recommend the organization as an employer to your friends?

（C）How satisfied are you with your manager ' s attitude and behavior?

（D）How would you rate the development and training opportunities you receive at the organization?

（A）$63,160

（B）$3,100

（C）$71,140

（D）$40,360

（A）During the past quarter, 85% of invoices eligible for early-pay discounts were paid in time to obtain the discount.

（B）During the past quarter, 100% of payments made matched the invoiced amounts.

（C）During the past quarter, 95% of invoices were paid by the due date.

（D）No duplicate payments occurred during the past quarter.

（A）Time period assumption.

（B）Monetary unit assumption.

（C）Going concern assumption.

（D）Economic entity assumption.

（A）Identify management functions.

（B）Ensure compliance with the model.

（C）Identify emerging issues.

（D）Set goals for implementation.

（A）Hidden data columns or worksheets.

（B）Ability to meet user needs.

（C）Increasing complexity over time.

（D）Interface with corporate systems.

（A）Parallel.

（B）Pilot.

（C）Test.

（D）Direct cutover.

（A）The highest risk assessment should always be assigned to the area with the highest probability of occurrence.

（B）Risk analysis must be reduced to quantitative terms in order to provide meaningful comparisons across an organization.

（C）The extent to which management judgments are required in an area could serve as a risk factor in assisting the auditor in making a comparative risk analysis.

（D）The highest risk assessment should always be assigned to the area with the largest potential loss.