試験準備には欠かさない！IIA-CIA-Part3-3P問題解答でIIA-CIA-Part3-3P試験問題集 [Q89-Q104]

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試験準備には欠かさない！IIA-CIA-Part3-3P問題解答でIIA-CIA-Part3-3P試験問題集

リアルIIA IIA-CIA-Part3-3P試験問題 [更新されたのは2023年]

IIA-CIA-Part3-3P (CIA Exam Part Three: Business Knowledge for Internal Auditing) 認定試験は、認定内部監査人の取得に向けた重要なステップです。この試験は、内部監査の重要な領域における候補者の知識とスキルを試験し、世界中の雇用主から高い評価を受けています。試験に合格することで、求職機会の増加、高い給与、業界内での専門的な認知が得られる可能性があります。

質問 89
Technological uncertainty, subsidy, and spin-offs are usually characteristics of:

Fragmented industries.

Declining industries.

Mature industries.

Emerging industries.

質問 90
Which of the following is a security feature that involves the use of hardware and software to fitter or prevent specific information from moving between the outside network and the outside network?

Authorization

Architecture model

Firewall

Virtual private network

質問 91
Organizations use matrix management to accomplish which of the following?

To improve the chain of command.

To strengthen corporate headquarters.

To focus better on a single market.

To increase lateral communication.

質問 92
The percentage of sales method, rather than the percentage of receivables method, would be used to estimate uncollectible accounts if an organization seeks to:

Use an aging schedule to more closely estimate uncollectible accounts.

Eliminate the need for an allowance for doubtful accounts.

Emphasize the accuracy of the net realizable value of the receivables on the balance sheet.

Use a method that approximates the matching principle.

質問 93
Which of the following standards would be most useful in evaluating the performance of a customer-service group?

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

Customer complaints should be processed promptly.

Employees should maintain a positive attitude when dealing with customers.

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

質問 94
Which of the following statements is true regarding the resolution of interpersonal conflict?

Unrealized expectations can be avoided with open and honest discussion.

Reorganization would probably not help ambiguous or overlapping jurisdictions.

Deferring action should be used until there is sufficient time to fully deal with the issue.

Timely and unambiguous clarification of roles and responsibilities will eliminate most interpersonal conflict.

質問 95
An internal audit manager is explaining to a newly hired staff auditor the various analytics techniques frequently used by the internal audit activity Which of the following statements is true regarding these analytics techniques?

Process mining is a type of data analysts where the data subject is a process

Process analysis is a type of data mining where the data subject is a designated area of a process

Data mining is a type of data analysis that focuses on finding statistical relationships in order to create profiles

Data mining involves examining small amounts of structured data in a systematic manner

質問 96
An internationally recognized brand name is an entrance barrier to new competitors because new competitors would:

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

Face increased production costs.

Face increased marketing costs.

Face higher learning costs, which would increase fixed costs.

質問 97
If a bank’s activities are categorized under such departments as community banking, institutional banking, and agricultural banking, what kind of departmentalization is being utilized?

Product departmentalization.

Process departmentalization.

Functional departmentalization.

Customer departmentalization.

質問 98
Which of the following would not impair the objectivity of internal auditor?

Management assurance on risks.

Implementing risk responses on behalf of management.

Providing assurance that risks assessed are correctly evaluated.

Setting the risk appetite.

質問 99
An organization decided to install a motion detection system in its warehouse to protect against after-hours theft. According to the COSO enterprise risk management framework, which of the following best describes this risk management strategy?

Avoidance.

Reduction.

Elimination.

Sharing.

質問 100
Which of the following accounting methods is an investor organization likely to use when buying 40 percent of the stock of another organization?

Cost method

Equity method

Consolidation method

Fair value method

質問 101
According to the International Professional Practices Framework, which of the following statements is true regarding a corporate social responsibility (CSR) program?
1) Every employee generally has a responsibility for ensuring the success of CSR objectives.
2) The board has overall responsibility for the effectiveness of internal control processes associated with CSR.
3) Public reporting on the CSR governance process is expected.
4) Organizations generally have flexibility regarding what is included in a CSR program.

1, 2, and 3 only

1, 2, and 4 only

1, 3, and 4 only

2, 3, and 4 only

質問 102
According to Porter, which of the following is associated with fragmented industries?

Weak entrance barriers.

Significant scale economies.

Steep experience curve.

Strong negotiation power with suppliers.

質問 103
An organization has a complex systems infrastructure consisting of multiple internally developed, off the shelf, and purchased but significantly customized applications. Some of these applications share databases or process data that is used by another stand-alone application, and interfaces have been written to move data between these applications as needed through batch processing Which of the following situations presents the greatest risk exposure given this environment?

The job scheduling tool frequently malfunctions, causing scheduled jobs not to run. An error message is sent to IT personnel when a job fails.

The implementation of a major update for a key application is delayed until any potential

Documentation of each system and its interactions, interfaces, and dependencies with other systems and databases is not gathered and maintained.

Batch processing jobs include key financial data that is not posted to the accounting system until the next day. preventing real-time queries.

interdependencies are identified and analyzed.

質問 104
Presented below are partial year-end financial statement data (000 omitted from dollar amounts) for companies A and B:
If company A has a quick ratio of 2:1, then it has an accounts receivable balance of:

$100

$200

$300

$500

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