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

質問 1

Which of the following cost of capital methods identifies the time period required to recover She cost of the capital investment from the annual inflow produced?

（A）Cash payback technique

（B）Annual rate of return technique.

（C）Internal rate of return method.

（D）Net present value method.

正解：A 解答を投票する

質問 2

A retail organization mistakenly did have include $10,000 of Inventory in the physical count at the end of the year. What was the impact to the organization's financial statements?

（A）Cost of sales and net income are understated.

（B）Cost of sales is overstated and net Income is understated.

（C）Cost of sales and net income are overstated.

（D）Cost of sales is understated and not income is overstated.

正解：B 解答を投票する

質問 3

An organization and its trading partner rely on a computer-to-computer exchange of digital business documents. Which of the following best describes this scenario?

（A）Use of electronic data Interchange

（B）Use of a database management system

（C）Use of a central processing unit

（D）Use of a local area network

正解：A 解答を投票する

質問 4

The budgeted cost of work performed is a metric best used to measure which project management activity?

（A）Cost control.

（B）Cost budgeting.

（C）Resource planning.

（D）Cost estimating

正解：A 解答を投票する

質問 5

Which of the following is an effective preventive control for data center security?

（A）Motion detectors.

（B）Security cameras.

（C）Monitoring access to data center workstations

（D）Key card access to the facility.

正解：D 解答を投票する

質問 6

Which of the following attributes of data is the most significantly impacted by the internet of things?

（A）Structuration

（B）Normalization

（C）Velocity

（D）Veracity

正解：C 解答を投票する

質問 7

Which of the following actions is likely to reduce the risk of violating transfer pricing regulations?

（A）The local subsidiary purchases inventory at the depreciated cost.

（B）The local subsidiary purchases inventory at a discounted price.

（C）The organization sells inventory to an overseas subsidiary at the original cost.

（D）The organization sells inventory to an overseas subsidiary at fair value.

正解：C 解答を投票する

質問 8

Which of the following is a limitation of the remote wipe for a smart device?

（A）All data, cannot be completely removed from the device

（B）Encrypted data cannot be locked to prevent further access

（C）Default settings cannot be restored on the device.

（D）Mobile device management software is required for successful remote wipe

正解：D 解答を投票する

質問 9

An employee was promoted within the organization and relocated to a new office in a different building. A few months later, security personnel discovered that the employee's smart card was being used to access the building where she previously worked. Which of the following security controls could prevent such an incident from occurring?

（A）Restriction of access hours.

（B）Photos on smart cards.

（C）Two-level authentication.

（D）Regular review of logs.

正解：B 解答を投票する

質問 10

According to 11A guidance on it; which of the following statements is true regarding websites used in e- commerce transactions?

（A）Web servers store credit cardholders' information submitted for payment.

（B）HTTP sites provide sufficient security to protect customers' credit card information.

（C）Database servers send cardholders' information for authorization in clear text.

（D）Payment gatewaysauthorizecredit cardonlinepayments.

正解：D 解答を投票する

質問 11

Which of the following is the most appropriate beginning step of a work program for an assurance engagement involving smart devices?

（A）Test encryption of all smart devices

（B）Obtain a list of all smart devices in use

（C）Understand what procedures are in place for locking lost devices

（D）Train all employees on bring-your-own-device (BYOD) policies.

正解：B 解答を投票する

質問 12

Which of the following best explains why an organization would enter into a capital lease contract?

（A）To improve the organization's free cash flow from operations

（B）To increase the ability to borrow additional funds from creditors

（C）To acquire the asset at the end of the lease period at a price lower than the fair market value

（D）To reduce the organization's free cash flow from operations

正解：C 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 13

An organization contracted a third-party service provider to plan, design, and build a new facility. Senior management would like to transfer all of the risk to the builder. Which type of procurement contract would the organization use?

（A）Turnkey contract.

（B）Cost-plus contract.

（C）Service contract.

（D）Solutions contract.

正解：B 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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