IIA IIA-CIA-Part3 問題集

質問 1：
Which of the following application controls is the most dependent on the password owner?
A. Password aging.
B. Password lockout.
C. Password rotation.
D. Password selection.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 2：
An organization buys equity securities for trading purposes and sells them within a short time period. Which of the following is the correct way to value and report those securities at a financial statement date?
A. At amortized cost in the income statement.
B. As current assets in the balance sheet
C. At fair value with changes reported in the shareholders' equity section.
D. At fair value with changes reported in net income.
正解：D

質問 3：
An internal auditor is using data analytics to focus on high-risk areas during an engagement. The auditor has obtained data and is working to eliminate redundancies in the data. Which of the following statements is true regarding this scenario?
A. The auditor is analyzing the data in preparation for communicating the results.
B. The auditor is normalizing data in preparation for analyzing it.
C. The auditor is reviewing the data prior to defining the question.
D. The auditor is cleaning the data in preparation for determining which processes may be involved.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 4：
What relationship exists between decentralization and the degree, importance, and range of lower-level decision making?
A. Intrinsic relationship.
B. Inverse relationship.
C. Direct relationship.
D. Mutually exclusive relationship.
正解：C

質問 5：
In an organization that produces chocolate, the leadership team decides that the organization will open a milk production facility for its milk chocolate. Which of the following strategies have the organization chosen?
A. Vertical integration.
B. Focus
C. Unrelated diversification.
D. Differentiation
正解：D