IIA IIA-CIA-Part3 問題集

試験コード：IIA-CIA-Part3

試験名称：Internal Audit Function

最近更新時間：2026-07-07

問題と解答：全793問

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質問 1：
Several organizations have developed a strategy to open co-owned shopping malls. What would be the primary purpose of this strategy?
A. To deliver enhanced value.
B. To reduce costs.
C. To increase market synergy.
D. To exploit core competence.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 2：
Internal audit discovered that several loads of pellets were deleted from the scaling database and consequently had no sales invoices, significantly affecting financial statements. An investigation revealed that technicians had deleted the pellet loads accidentally, with no evidence of fraud. Which of the following actions should management implement first?
A. Address potential risks by reconciling all sales invoices against scaling data
B. Address root causes by launching a project to understand and revise the methods for granting database access rights
C. Address the condition by limiting technicians ' access to live database data
D. Address investigation results by dismissing technicians who caused the disruption
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 3：
The internal auditor concluded there was a high likelihood that a significant wind farm development, worth
$200 million, would be delayed from its approved schedule. As a result, electricity production would not start on time, leading to considerable financial penalties. Which of the following should be added to the observation to support its clarity and completeness?
A. The effect of the observation
B. The condition of the observation
C. The cause of the observation
D. The criteria of the observation
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Which of the following data security policies is most likely to be the result of a data privacy law?
A. Access to personally identifiable information is limited to those who need it to perform their job.
B. A record of employees with access to insider information must be maintained, and those employees may not trade company stock during blackout periods.
C. Confidential data must be backed up and recoverable within a 24-hour period.
D. Updates to systems containing sensitive data must be approved before being moved to production.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 5：
According to Herzberg ' s Two-Factor Theory of Motivation, which of the following is a factor mentioned most often by satisfied employees?
A. Achievement
B. Security.
C. Salary
D. Relationship with supervisor
正解：B

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IIA IIA-CIA-Part3 認定試験の出題範囲：

トピック	出題範囲
トピック 1	Organizational Structure and Business Processes: This section of the exam measures the skills of Risk and Compliance Analysts and emphasizes the importance of organizational structures and business process controls. It focuses on evaluating the risks and control implications of centralized and decentralized structures, as well as major business functions such as procurement, sales, and logistics. The domain also examines project management fundamentals, including cost, scope, and change management. Additionally, Operations Managers are tested on their understanding of contract types and elements, ensuring they can identify appropriate risk management and control strategies for effective process execution.
トピック 2	Information Security: This section of the exam measures the skills of Cybersecurity Specialists and addresses the core aspects of protecting organizational data and systems. It covers physical and digital access controls, encryption, antivirus tools, and firewalls. Candidates must recognize emerging cybersecurity risks such as ransomware, phishing, and IoT-related threats. The section also emphasizes how IT Security Managers implement policies and comply with data protection laws to strengthen overall security frameworks and ensure safe information management practices in evolving digital environments.
トピック 3	Financial Management: This section of the exam measures the skills of Financial Analysts and evaluates knowledge of both financial and managerial accounting principles. It includes concepts like financial statement interpretation, capital budgeting, taxation, and cost analysis. The section also covers advanced accounting topics such as consolidation, foreign transactions, and fair value measurement. Management Accountants are expected to understand budgeting, expense allocation, and cost-benefit analysis to support sound financial decision-making and improve organizational profitability and efficiency

参照：https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx