IIA-CIA-Part3 実際試験問題と解答 - 模擬練習 - 受験自信を増やす

Question No : 1
A restaurant decided to expand its business to include delivery services, rather than relying on third-party food delivery services.
Which of the following best describes the restaurants strategy?

A.Diversification
B.Vertical integration
C.Risk avoidance
D.Differentiation

正解:

Question No : 2
At an organization that uses a periodic inventory system, the accountant accidentally understated the organization s beginning inventory.
How would the accountant's accident impact the income statement?

A.Cost of goods sold will be understated and net income will be overstated.
B.Cost of goods sold will be overstated and net income will be understated
C.Cost of goods sold will be understated and there Wi-Fi be no impact on net income.
D.There will be no impact on cost of goods sold and net income will be overstated

正解:

Question No : 3
Which of the following capital budgeting techniques considers the expected total net cash flows from investment?

A.Cash payback
B.Annual rate of return
C.Incremental analysis
D.Net present value

正解:

Question No : 4
When would a contract be dosed out?

A.When there's a dispute between the contracting parties
B.When ail contractual obligations have been discharged.
C.When there is a force majenre.
D.When the termination clause is enacted.

正解:

Question No : 5
An organization discovered fraudulent activity involving the employee time-tracking system. One employee regularly docked in and clocked out her co-worker friends on their days off, inflating their reported work hours and increasing their wages.
Which of the following physical authentication devices would be most effective at disabling this fraudulent scheme?

A.Face or finger recognition equipment,
B.Radiofrequency identification chips to authenticate employees with cards.
C.A requirement to clock in and clock out with a unique personal identification number.
D.A combination of a smart card and a password to clock in and clock out.

正解:

Question No : 6
An organization upgraded to a new accounting software.
Which of the following activities should be performed by the IT software vendor immediately following the upgrade?

A.Market analysis lo identify trends
B.Services to manage and maintain the IT Infrastructure.
C.Backup and restoration.
D.Software testing and validation

正解:

Question No : 7
An organization created a formalized plan for a large project.
Which of the following should be the first step in the project management plan?

A.Estimate time required to complete the whole project.
B.Determine the responses to expected project risks.
C.Break the project into manageable components.
D.Identify resources needed to complete the project

正解:

Question No : 8
Which of the following can be viewed as a potential benefit of an enterprisewide resource planning system?

A.Real-time processing of transactions and elimination of data redundancies.
B.Fewer data processing errors and more efficient data exchange with trading partners.
C.Exploitation of opportunities and mitigation of risks associated with e-business.
D.Integration of business processes into multiple operating environments and databases.

正解:

Question No : 9
What kind of strategy would be most effective for an organization to adopt in order to Implement a unique advertising campaign for selling identical product lines across all of its markets?

A.Export strategy.
B.Transnational strategy
C.Multi-domestic strategy
D.Globalization strategy

正解:

Question No : 10
When auditing databases, which of the following risks would an Internal auditor keep In mind In relation to database administrators?

A.The risk that database administrators will disagree with temporarily preventing user access to the database for auditing purposes.
B.The risk that database administrators do not receive new patches from vendors that support database software in a timely fashion.
C.The risk that database administrators set up personalized accounts for themselves, making the audit time consuming.
D.The risk that database administrators could make hidden changes using privileged access.

正解:

Question No : 11
Which of the following Issues would be a major concern for internal auditors when using a free software to analyze a third-party vendor's big data?

A.The ability to use the software with ease to perform the data analysis to meet the engagement objectives.
B.The ability to purchase upgraded features of the software that allow for more In-depth analysis of the big data.
C.The ability to ensure that big data entered into the software is secure from potential compromises or loss.
D.The ability to download the software onto the appropriate computers for use in analyzing the big data.

正解:

Question No : 12
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.Application management
B.Data center management
C.Managed security services
D.Systems integration

正解:

Question No : 13
Which of the following is most appropriately placed in the financing section of an organization's cash budget?

A.Collections from customers
B.Sale of securities.
C.Purchase of trucks.
D.Payment of debt, including interest

正解:

Question No : 14
An organization buys equity securities for trading purposes and sells them within a short time period.
Which of the following is the correct way to value and report those securities at a financial statement date?

A.At fair value with changes reported in the shareholders' equity section.
B.At fair value with changes reported in net income.
C.At amortized cost in the income statement.
D.As current assets in the balance sheet

正解:

Question No : 15
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?

A.Not installing anti-malware software
B.Updating operating software in a haphazard manner,
C.Applying a weak password for access to a mobile device.
D.JoIIbreaking a locked smart device

正解:

IIA IIA-CIA-Part3 問題練習