최신 IIA-CIA-Part3-3P 무료덤프 - IIA CIA Exam Part Three: Business Knowledge for Internal Auditing

문제1

Which of the following is an example of a risk avoidance response?

A. Selling a non-strategic business unit.

B. Hedging against natural gas price fluctuations.

C. Outsourcing a high risk process to a third party.

D. Buying an insurance policy to protect against loss events.

정답: A

문제2

According to the waterfall cycle approach to systems development, which of the following sequence of events is correct?

A. System requirements, analysis, coding, software design, program design, testing, operations.

B. System requirements, software design, analysis, program design, testing, coding, operations.

C. System requirements, software design, analysis, program design, coding, testing, operations.

D. Program design, system requirements, software design, analysis, coding, testing, operations.

정답: C

문제3

Which of the following types of analytics focuses less on analysis and more on condensing data into mote meaningful pieces of information?

A. Diagnostic analytics

B. Descriptive analytics

C. Predictive analytics

D. Prescriptive analytics

정답: D

문제4

An internal auditor was asked to review an equal equity partnership In one sampled transaction Partner A transferred equipment into the partnership with a self-declared value of $10,000 and Partner B contributed equipment with a self-declared value of $15 000 The capital accounts of each partner were subsequently credited with S12,500. Which of the following statements is true regarding this transaction?

A. The capital accounts of the partners should be increased by the original cost of the contributed equipment.

B. The capital accounts of the partners should be increased by the fair market value of their contribution

C. No action is needed as the capital account of each partner was increased by the correct amount

D. The capital accounts should be increased using a weighted average based on the current percentage of ownership

정답: B

문제5

Which of the following factors is considered a disadvantage of vertical integration?

A. It may limit the organization's ability to differentiate the product.

B. It may reduce the flexibility to change partners.

C. It may lead to limited control of proprietary knowledge.

D. It may not reduce the bargaining power of suppliers.

정답: B

문제6

Which of the following application controls can be defined as controls that monitor data Being processed and in storage to ensure it remains consistent and correct?

A. Input controls

B. Processing controls

C. Integrity controls

D. Output controls

정답: C

문제7

Which of the following statements about market signaling is correct?
1) The organization releases information about a new product generation.
2) The organization limits a challenger's access to the best source of raw materials or labor.
3) The organization announces that it is fighting a new process technology.
4) The organization makes exclusive arrangements with the channels.

A. 2 and 4 only

B. 1 and 4 only

C. 2 and 3 only

D. 1 and 3 only

정답: D

문제8

Which of the following types of analytics would be used by an organization to examine metrics by business units and identity the most profitable business units?

A. Detailed analytics

B. Diagnostic analytics

C. Predictive analytics

D. Prescriptive analytics

정답: D

문제9

Which of the following financial instruments should be recorded at fair market value on the financial statements?

A. Notes receivable in the short term

B. Bonds to be held for sale in the short term.

C. Bonds to be held to maturity.

D. Accounts receivable in the short term

정답: B

문제10

When an organization is choosing a new external auditor, which of the following is the most appropriate role for the chief audit executive to undertake?

A. Determine the selection criteria.

B. Review and acquire the external audit service.

C. Assess the appraisal and actuarial services.

D. Identify regulatory requirements to be considered.

정답: D

문제11

What is the most significant potential problem introduced by just-in-time inventory systems?

A. They require complicated materials-supply contracts.

B. They are susceptible to supply-chain disruptions.

C. They require significant computer resources.

D. They prevent manufacturers from scaling up or down to meet changing demands.

정답: B

문제12

In accounting, which of the following statements is true regarding the terms debit and credit?

A. Debit indicates the right side of an account and credit the left side.

B. Debit means an increase in an account and credit means a decrease.

C. Credit indicates the right side of an account and debit the left side.

D. Credit means an increase in an account and debit means a decrease.

정답: B

설명: (DumpTOP 회원만 볼 수 있음)

최신 IIA-CIA-Part3-3P 무료덤프 - IIA CIA Exam Part Three: Business Knowledge for Internal Auditing

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