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

質問 1

Which of the following types of accounts must be closed at the end of the period?

（A）Balance sheet accounts.

（B）Real accounts.

（C）Permanent accounts.

（D）Income statement accounts.

正解：D 解答を投票する

質問 2

Which of the following statements is true regarding activity-based costing (ABC)?

（A）An ABC costing system uses a single unit-level basis to allocate overhead costs to products.

（B）An ABC costing system may be used with either a job order or a process cost accounting system.

（C）The primary disadvantage of an ABC costing system is less accurate product costing.

（D）An ABC costing system is similar to conventional costing systems in how it treats the allocation of manufacturing overhead.

正解：B 解答を投票する

質問 3

The head of the research arid development department at a manufacturing organization believes that his team lacks expertise in some areas, and he decides to hire more experienced researchers to assist in the development of a new product. Which of the following variances are likely to occur as the result of this decision?
1. Favorable labor efficiency variance.
2. Adverse labor rate variance.
3. Adverse labor efficiency variance.
4. Favorable labor rate variance.

（A）2 and 3

（B）1 and 2

（C）3 and A

（D）1 and 4

正解：B 解答を投票する

質問 4

An internal auditor is reviewing results from software development integration testing. What is the purpose of integration testing?

（A）To verify that the application meets stated user requirements.

（B）To verify that all software and hardware components work together as intended.

（C）To verify that the application would work appropriately for the intended number of users.

（D）To verify that standalone programs match code specifications.

正解：B 解答を投票する

質問 5

Which of the following statements is true concerning the basic accounting treatment of a partnership?

（A）The basis for sharing net incomes or net kisses must be fixed.

（B）The ownership ratio identifies the basis for dividing net income and net toss.

（C）A partner's capital only changes due to net income or net loss.

（D）The initial investment of each partner should be recorded at book value.

正解：D 解答を投票する

質問 6

Which of the following is the most appropriate way lo record each partner's initial Investment in a partnership?

（A）At the value agreed upon by the partners.

（B）At fair value

（C）At book value.

（D）At the original cost.

正解：D 解答を投票する

質問 7

Which of the following is required in effective IT change management?

（A）All changes to systems must be approved by the highest level of authority within an organization.

（B）Internal audit participates in the implementation of change management throughout the organisation.

（C）The sole responsibility for change management is assigned to an experienced and competent IT team

（D）Change management follows a consistent process and is done in a controlled environment.

正解：D 解答を投票する

質問 8

Which of the following measures would best protect an organization from automated attacks whereby the attacker attempts to identify weak or leaked passwords in order to log into employees' accounts?

（A）Requiring the use of a virtual private network (VPN) when employees are out of the office.

（B）Requiring the use of up-to-date antivirus, security, and event management tools.

（C）Requiring users to change their passwords every two years.

（D）Requiring two-step verification for all users

正解：D 解答を投票する

質問 9

Which of the following items represents the first thing that should be done with obtained dote in the data analytics process?

（A）Verify completeness and accuracy.

（B）Verify existence and accuracy.

（C）Verify existence and completeness.

（D）Verify completeness and integrity.

正解：B 解答を投票する

質問 10

Which of the following is an example of a physical control?

（A）Keeping an offsite backup of the organization's critical data

（B）Establishing a physical security policy and promoting it throughout the organization

（C）Performing business continuity and disaster recovery planning

（D）Providing fire detection and suppression equipment

正解：D 解答を投票する

質問 11

Management has decided to change the organizational structure from one that was previously decentralized to one that is now highly centralized. As such: which of the following would be a characteristic of the now highly centralized organization?

（A）The decisions made at the lower levels of management are considered very important.

（B）Reliance is placed on top management decision making by few of the organization's departments.

（C）Decisions made at lower levels in the organizational structure are few.

（D）Top management does little monitoring of the decisions made at lower levels.

正解：B 解答を投票する

質問 12

Which of the following best describes a transformational leader, as opposed to a transactional leader?

（A）The leader does not intervene to promote problem-solving

（B）The leader searches for deviations from the rules and standards and intervenes when deviations exist.

（C）The leader intervenes to communicate high expectations.

（D）The leader intervenes only when performance standards are not met.

正解：C 解答を投票する

質問 13

During which phase of the contracting process ere contracts drafted for a proposed business activity?

（A）Initiation phase.

（B）Bidding phase

（C）Management phase

（D）Development phase

正解：A 解答を投票する

質問 14

How do data analysis technologies affect internal audit testing?

（A）They improve the effectiveness of spot check testing techniques.

（B）They increase the internal auditor's objectivity.

（C）They reduce the overall scope of the audit engagement,

（D）They allow greater insight into high risk areas.

正解：D 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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