최신 IIA-CIA-Part3-3P 무료덤프 - IIA CIA Exam Part Three: Business Knowledge for Internal Auditing
Which of the following options correctly defines a transmission control protocol/Internet protocol (TCP/IP)?
정답: D
Which of the following re a result of implementing an e-commerce system, which relies heavily on electronic data interchange and electronic funds transfer, for purchasing and billing?
정답: A
During which phase of disaster recovery planning should an organization identify the business units, assets, and systems that are critical to continuing an acceptable level of operations?
정답: B
All of the following are possible explanations for a significant unfavorable material efficiency variance except:
정답: D
The audit committee of a global corporation has mandated a change in the organization's business ethics policy. Which of the following approaches describes the best way to accomplish the policy's diffusion worldwide?
정답: D
Which of the following principles is shared by both hierarchical and open organizational structures?
1) A superior can delegate the authority to make decisions but cannot delegate the ultimate responsibility for the results of those decisions
2) A supervisor's span of control should not exceed seven subordinates
3) Responsibility should be accompanied by adequate authority
4) Employees at all levels should be empowered to make decisions.
1) A superior can delegate the authority to make decisions but cannot delegate the ultimate responsibility for the results of those decisions
2) A supervisor's span of control should not exceed seven subordinates
3) Responsibility should be accompanied by adequate authority
4) Employees at all levels should be empowered to make decisions.
정답: A
Which of the following statements is true regarding cost-volume-profit analysis?
정답: C
Which of the following statements about slack time and milestones are true?
1) Slack time represents the amount of time a task may be delayed without delaying the entire project.
2) A milestone is a moment in time that marks the completion of the project's major deliverables.
3) Slack time allows the project manager to move resources from one task to another to ensure that the project is finished on time.
4) A milestone requires resource allocation and needs time to be completed.
1) Slack time represents the amount of time a task may be delayed without delaying the entire project.
2) A milestone is a moment in time that marks the completion of the project's major deliverables.
3) Slack time allows the project manager to move resources from one task to another to ensure that the project is finished on time.
4) A milestone requires resource allocation and needs time to be completed.
정답: D
For a multinational organization, which of the following is a disadvantage of an ethnocentric staffing policy?
1) It significantly raises compensation and staffing costs.
2) It produces resentment among the organization's employees in host countries.
3) It limits career mobility for parent-country nationals.
4) It can lead to cultural myopia.
1) It significantly raises compensation and staffing costs.
2) It produces resentment among the organization's employees in host countries.
3) It limits career mobility for parent-country nationals.
4) It can lead to cultural myopia.
정답: A
Preferred stock is less risky for investors than is common stock because:
정답: C
If legal or regulatory standards prohibit conformance with certain parts of The IIA's Standards, the auditor should do which of the following?
정답: B
Which of the following is an example of an application system control?
정답: A
Operational management in the IT department has introduced performance evaluation policies that are linked to employees achieving continuing education hours. This activity is designed to prevent which of the following conditions?
정답: B
Division A produces a product with a variable cost of $5 per unit and an allocated fixed cost of $3 per unit The market price of the product is $15 plus 20% selling cost. Division B currently purchases this product from an external supplier but is going to purchase it from division A for $18 Which of the following methods of transfer pricing is being used?
정답: B
Which of the following is a project planning methodology that involves a complex series ot required simulations to provide information about schedule risk?
정답: D
An internal audit activity is piloting a data analytics model, which aims to identify anomalies in payments to vendors and potential fraud indicators Which of the following would be the most appropriate criteria for assessing the success of the piloted model?
정답: D