최신IIA CIA Exam Part Three: Business Knowledge for Internal Auditing - IIA-CIA-Part3-3P무료샘플문제
문제1
Which of the following is a typical example of structured data?
Which of the following is a typical example of structured data?
정답: A
문제2
An internal auditor is reviewing the organization's performance appraisal process. Which of the following methods would be most effective to identify stereotyping?
An internal auditor is reviewing the organization's performance appraisal process. Which of the following methods would be most effective to identify stereotyping?
정답: B
문제3
In an organization where enterprise risk management practices are mature, which of the following is a core internal audit role?
In an organization where enterprise risk management practices are mature, which of the following is a core internal audit role?
정답: C
문제4
Which of the following best describes a detective control designed to protect an organization from cyberthreats and attacks?
Which of the following best describes a detective control designed to protect an organization from cyberthreats and attacks?
정답: C
문제5
Which of the following costs would be incurred in an inventory stockout?
Which of the following costs would be incurred in an inventory stockout?
정답: D
문제6
The chief audit executive (CAE) has embraced a total quality management approach to improving the internal audit activity's (IAA's) processes. He would like to reduce the time to complete audits and improve client ratings of the IAA.
Which of the following staffing approaches is the CAE most likely to select?
The chief audit executive (CAE) has embraced a total quality management approach to improving the internal audit activity's (IAA's) processes. He would like to reduce the time to complete audits and improve client ratings of the IAA.
Which of the following staffing approaches is the CAE most likely to select?
정답: D
문제7
While auditing an organization's customer call center, an internal auditor notices that key performance indicators show a positive trend, despite the fact that there have been increasing customer complaints over the same period.
Which of the following audit recommendations would most likely correct the cause of this inconsistency?
While auditing an organization's customer call center, an internal auditor notices that key performance indicators show a positive trend, despite the fact that there have been increasing customer complaints over the same period.
Which of the following audit recommendations would most likely correct the cause of this inconsistency?
정답: C
문제8
Refer to the exhibit.
The figure below shows the network diagram for the activities of a large project. What is the shortest number of days in which the project can be completed?
Refer to the exhibit.
The figure below shows the network diagram for the activities of a large project. What is the shortest number of days in which the project can be completed?
정답: A
문제9
According to Porter's model of competitive strategy, which of the following is a generic strategy?
1 Differentiation.
2) Competitive advantage.
3) Focused differentiation.
4) Cost focus.
According to Porter's model of competitive strategy, which of the following is a generic strategy?
1 Differentiation.
2) Competitive advantage.
3) Focused differentiation.
4) Cost focus.
정답: C
문제10
An internal auditor is reviewing results from software development integration testing. What is the purpose of integration testing?
An internal auditor is reviewing results from software development integration testing. What is the purpose of integration testing?
정답: A
문제11
An organization suffered significant damage to its local file and application servers as a result of a hurricane. Fortunately, the organization was able to recover all information backed up by its overseas third-party contractor.
Which of the following approaches has been used by the organization?
An organization suffered significant damage to its local file and application servers as a result of a hurricane. Fortunately, the organization was able to recover all information backed up by its overseas third-party contractor.
Which of the following approaches has been used by the organization?
정답: D
문제12
Which of the following statements are true regarding the use of heat maps as risk assessment tools?
1. They focus primarily on known risks, limiting the ability to identify new risks.
2. They rely heavily on objective assessments and related risk tolerances.
3. They are too complex to provide an easily understandable view of key risks.
4. They are helpful but limited in value in a rapidly changing environment.
Which of the following statements are true regarding the use of heat maps as risk assessment tools?
1. They focus primarily on known risks, limiting the ability to identify new risks.
2. They rely heavily on objective assessments and related risk tolerances.
3. They are too complex to provide an easily understandable view of key risks.
4. They are helpful but limited in value in a rapidly changing environment.
정답: B
문제13
According to the COSO enterprise risk management (ERM) framework, which of the following is not a typical responsibility of the chief risk officer?
According to the COSO enterprise risk management (ERM) framework, which of the following is not a typical responsibility of the chief risk officer?
정답: C
문제14
An internal auditor has been asked to conduct an investigation involving allegations of independent contractor fraud. Which of the following controls would be least effective in detecting any potential fraudulent activity?
An internal auditor has been asked to conduct an investigation involving allegations of independent contractor fraud. Which of the following controls would be least effective in detecting any potential fraudulent activity?
정답: B
문제15
Multinational organizations generally spend more time and effort to identify and evaluate:
Multinational organizations generally spend more time and effort to identify and evaluate:
정답: C
문제16
In the current year, a merchandising organization had an inventory turnover ratio of 3.0, which was less than the industry average of 6.5. Which of the following offers the most likely explanation for this difference?
In the current year, a merchandising organization had an inventory turnover ratio of 3.0, which was less than the industry average of 6.5. Which of the following offers the most likely explanation for this difference?
정답: A