IIA IIA-CIA-Part3-3P 問題集

質問 1：
Which of the following statements is true regarding change management?
A. The degree of risk associated with a proposed change determines whether the change request requires authorization.
B. Changes are only required by software programs.
C. Program changes generally are developed and tested in the production environment.
D. To protect the production environment, changes must be managed in a repeatable, defined, and predictable manner.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 2：
According to the International Professional Practices Framework, which of the following statements is true regarding a corporate social responsibility (CSR) program?
1) Every employee generally has a responsibility for ensuring the success of CSR objectives.
2) The board has overall responsibility for the effectiveness of internal control processes associated with CSR.
3) Public reporting on the CSR governance process is expected.
4) Organizations generally have flexibility regarding what is included in a CSR program.
A. 2, 3, and 4 only
B. 1, 2, and 4 only
C. 1, 2, and 3 only
D. 1, 3, and 4 only
正解：B

質問 3：
According to IIA guidance, which of the following is a typical risk associated with the tender process and contracting stage of an organization's IT outsourcing life cycle?
A. There is increased potential for loss of assets.
B. The process is not sustained and is not optimized as planned.
C. The operational quality is less than projected.
D. There is a lack of alignment to organizational strategies.
正解：A

質問 4：
Which of the following factors would reduce dissatisfaction for a management trainee but would not particularly motivate the trainee?
A. Promotion.
B. Recognition.
C. A sense of achievement.
D. An incremental increase in salary.
正解：D

質問 5：
According to IIA guidance, which of the following would be a primary reason for an internal auditor to test the organization's IT contingency plan?
A. To ensure that deficiencies identified by the audit are promptly addressed.
B. To ensure that adequate controls exist to prevent any significant business interruptions.
C. To ensure that tests contribute to improvement of the program.
D. To identify and address potential security weaknesses within the system.
正解：C

質問 6：
The economic order quantity for inventory is higher for an organization that has:
A. Lower annual unit sales.
B. A higher purchase price per unit of inventory.
C. Higher fixed inventory ordering costs.
D. Higher annual carrying costs as a percentage of inventory value.
正解：C

質問 7：
An organization has recorded the following profit and expenses:
Profit before interest and tax
$200,000
Sales
$2,300,000
Purchases of materials
$700,000
Interest expenses
$30,000
If the value-added tax (VAT) rate is 20 percent and the corporate tax rate is 30 percent, which of the following is the amount of VAT that the organization has to pay?
A. $60,000
B. $51,000
C. $34,000
D. $320,000
正解：D

質問 8：
Which of the following statements is true concerning the basic accounting treatment of a partnership?
A. The basis for sharing net incomes or net losses must be fixed.
B. A partner's capital only changes due to net income or net loss.
C. The initial investment of each partner should be recorded at book value.
D. The ownership ratio identifies the basis for dividing net income and net loss.
正解：D