[2024年07月05日] IIA-CIA-Part3のPDFで最近更新された問題です集試験点数を伸ばそう [Q73-Q94]

質問73、 Which type of bond sells at & discount from face value, then increases in value annually until it reaches maturity and provides the owner with the total payoff?

質問74、 In April, Raymar’s budget will result in:

質問75、 Which of the following bring-your-own-device (BYOD) practices is likely to increase the risk of infringement on local regulations such as copyright or privacy laws?

質問76、 Which of the following is a type of network in which an organization permits specific users (such as existing customers) to have access to its internal network through the Internet by
building a virtual private network?

質問77、 A hospital is evaluating the purchase of software to integrate a new cost accounting system with its existing financial accounting system. Which of the following describes the most effective way for the internal audit activity to be involved in the procurement process?

質問78、 Management of a bookkeeping company observed that the average time spent to perform identical tasks using a new software package decreases as the number of tasks performed increases. The following information on the use of the new software was collected.

If this learning effect continues, what is the average time to perform each of the first eight tasks?

質問79、 An internal auditor for a pharmaceutical company as planning a cybersecurity audit and conducting a risk assessment. Which of the following would be considered the most significant cyber threat to the organization?

質問80、 Which of the following statements is true regarding the resolution of interpersonal conflict?

質問81、 An entity plans to tighten its credit policy. The new policy will decrease the average number of days in collection from 75 to 50 days and will reduce the ratio of credit sales to total revenue from 70% to 60%. The entity estimates that projected sales will be 5% less if the proposed new credit policy is implemented. If projected sales for the coming year are US $50 million, calculate the dollar impact on accounts receivable of this proposed change in credit policy. Assume a 360-day year.

質問82、 All of the following are useful for forecasting the needed level of inventory except:

質問83、 The primary reason for adopting TQM was to achieve:

質問84、 An accounts payable program posted a payable to a vendor not included in the online vendor master file. A control that would prevent this error is a:

質問85、 Quality control programs employ many tools for problem definition and analysis. A scatter diagram is one of these tools. The objective of a scatter diagram is to:

質問86、 An entity must select from among several methods of financing arrangements when meeting its capital requirements. To acquire additional growth capital while attempting to maximize earnings per share, an entity should normally

質問87、 Refer to the exhibit.

If the profit margin of an organization decreases, and all else remains equal, which of the following describes how the “Funds Needed” line in the graph below will shift?

質問88、 Which of the following is considered to be a server in a local area network LAN)?

質問89、 The company uses a planning system that focuses first on the amount and timing of finished goods demanded and then determines the derived demand for raw material, components, and subassemblies at each of the prior stages of production. This system is referred to as:

質問90、 An entity uses the following formula in determining its optimal level of cash.

This formula is a modification of the economic order quantity EOQ formula used for inventory management. Assume that the set of selling marketable securities is US $10 per transaction and the interest rate on marketable securities is 6% per year. The entity estimates that it will make cash payments of US $12.000 over a one-month period. What is the average cash balance rounded to the nearest dollar)?

質問91、 The activity of trading futures with the objective of reducing or controlling risk is called:

質問92、 An organization has decided to allow its managers to use their own smart phones at work. With this change, which of the following is most important to Include In the IT department’s comprehensive policies and procedures?

質問93、 If the government were to increase corporate tax rates, after-tax cost-volume-profit relationships for individual firms would change as follows:

質問94、 Which of the following best describes a cyberattacK in which an organization faces a denial-of-service threat created through malicious data encryption?