2024 更新された検証済みIIA-CIA-Part3ダンプQ&A - 合格保証または全額返金 [Q195-Q218].

質問195
An organization is considering mirroring the customer data for one regional center at another center. A disadvantage of such an arrangement would be:

質問196
The main reason to establish internal controls in an organization is to:

質問197
ABC operates a catering service that specializes in business luncheons for large corporations. ABC requires customers to place their orders 2 weeks in advance of the scheduled events. ABC bills its customers on the tenth day of the month following the date of service and requires that payment be made within 30 days of the billing date.
Conceptually, ABC should recognize revenue from its catering services at the date when a:

質問 198
Which of the following is a result of Implementing on e-commerce system, which relies heavily on electronic data interchange and electronic funds transfer, for purchasing and biting?

質問199
The purpose of input controls is to ensure the:

質問200
A limitation of transfer prices based on actual cost is that they:

質問 201
A retail organization mistakenly did not include S10.000 of inventory in the physical count at the end of the year. What was the impact to the organization’s financial statements?

QUESTION 202
Which of the following does not provide operational assurance that a computer system is operating properly?

QUESTION 203
If ending inventory is underestimated due to an error in the physical count of items on hand, the cost of goods sold for the period will be =List A> and net earnings will be =List B>.

QUESTION 204
An internal auditor is using data analytics to locus on high-risk areas during an engagement. The auditor has obtained data and is working to eliminate redundancies in the dat a. Which of me following statements is true regarding this scenario?

QUESTION 205
Violation of which assumption underlying regression analysis is prevalent in time series analysis?

QUESTION 206
A Gantt chart:

QUESTION 207
A financial institution receives frequent and varied email requests from customers for funds to be wired out of their accounts. Which verification activity would best help the institution avoid falling victim to phishing?

QUESTION 208
A manager has difficulty motivating staff to improve productivity, despite establishing a lucrative individual reward system. Which of the following is most likely the cause of the difficulty?

QUESTION 209
Which of the following stages of group development is associated with accepting team responsibilities?

QUESTION 210
Because the VAN did not provide the internal auditor with access to its system, that portion of the engagement work program was not completed. Which one of the following should not be done by the internal auditor?

QUESTION 211
On a balanced scorecard, which is more of an internal process measure than an external based measure?

QUESTION 212
システム内のトランザクション結果の正確性を検証するアプリケーションコントロールはどれか。

QUESTION 213
What are the objectives of governance as defined by the Standards?

QUESTION 214
An organization has a complex systems infrastructure consisting of multiple internally developed, off the shelf, and purchased but significantly customized applications. Some of these applications share databases or process data that is used by another stand-alone application, and interfaces have been written to move data between these applications as needed through batch processing Which of the following situations presents the greatest risk exposure given this environment?

QUESTION 215
According to IIA guidance, which of the following corporate social responsibility (CSR)
evaluation activities may be performed by the internal audit activity?
1.Consult on CSR program design and implementation.
2.Serve as an advisor on CSR governance and risk management.
3.Review third parties for contractual compliance with CSR terms.
4.Identify and mitigate risks to help meet the CSR program objectives.

QUESTION 216
A perpetual inventory system uses a minimum quantity on hand to initiate purchase
ordering procedures for restocking. In reviewing the appropriateness of the minimum quantity level established by the stores department, the internal auditor is least likely to consider

質問217
In a company, products pass through some or all of the production departments during
manufacturing, depending upon the product being manufactured. Direct material and dire] labor costs are traced directly to the products as they flow through each production department Manufacturing overhead is assigned in each department using separate departmental manufacturing overhead rates. The inventory costing method that the manufacturing company is using in this situation is:

質問218
Which of the following e-commerce audit protocol items relates to the area of fraud?