Get Real IIA-CIA-Part3 Quesions Pass IIA Certification Exams Easily [Q99-Q116]

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질문 99
Under the “output” approach, gross domestic product GDP) is measured as:

Non-income charges or allocations + wages + rents + interest.

Non-income charges or allocations + wages + rents + interest + profits.

Consumption expenditures + investment + government purchases + interest

Consumption expenditures + investment + government purchases + expenditures by foreigners.

GDP is the total value of all goods and services produced in the U.S., regardless of the ownership of the means of production. GDP can be measured using an income or output expenditures) approach. The output approach measures the amount spent to purchase the year’s total output. Using this approach, GDP is calculated by adding consumption expenditures by households, investment expenditures by businesses, government purchases of goods and services, and expenditures by foreigners.

질문 100
Unauthorized alteration of online records can be prevented by employing:

Key verification.

Computer sequence checks.

Computer matching.

Database access controls.

Users can gain access to databases from terminals only through established recognition and authorization procedures: thus, unauthorized access is prevented.

질문 101
An organization’s network administrator received an email that appeared to come from the organization’s external IT service provider requesting his credentials to perform an update of a server operating system If the IT service provider did not send the email, which of the following best describes the likely purpose of the email?

An attempt at phishing.

An attempt at penetration testing

An attempt to patch the server

An attempt to launch malware

질문 102
To reduce security exposure when transmitting proprietary data communication lines, a company should use:

Asynchronous modems.

Authentication techniques

Call-back procedures.

Cryptographic devices.

Encryption involves using a fixed algorithm to manipulate plaintext The information is sent in its manipulated form and the receiver translates the information back into plain text. Cryptographic devices protect data in transmission over communication lines.

질문 103
An attacker, posing as a bank representative, convinced an employee to release certain, financial information that ultimately resulted in fraud. Which of the following best describes this cybersecurity risk?

Shoulder suiting

Pharming,

Phishing.

Social engineering.

질문 104
Data encryption is an example of which of the following controls?

Application control.

IT general control

Data input control

Data output control

질문 105
경영진은 조직 구조를 이전에 분산되어 있던 조직에서 고도로 중앙 집중화된 조직으로 변경하기로 결정했습니다. 따라서 다음 중 현재 고도로 중앙 집중화된 조직의 특징이 되는 것은 무엇입니까?

최고 경영진은 하위 수준에서 내려진 결정에 대해 거의 모니터링하지 않습니다.

하위 경영진의 의사 결정은 매우 중요한 것으로 간주됩니다.

조직 구조의 하위 수준에서 이루어지는 의사 결정은 거의 없습니다.

조직의 일부 부서에서 최고 경영진의 의사 결정에 의존하고 있습니다.

질문 106
The general approach to regulation by consumer product safety laws is to:

Levy fines against the producers of unsafe products.

Set safety standards for various products.

Increase the freedom of consumer choice.

Depend upon voluntary action by manufacturers to produce safe products.

These laws promote voluntary safety standards, develop and enforce mandatory standards, prohibit unsafe products if safety standards will not be sufficient, recall hazardous products, furnish information to consumers, and work with local governments.
Thus, the emphasis is the prevention of problems through standard setting, not the punishment of wrongdoers.

질문 107
Which of the following purchasing scenarios would gain the greatest benefit from implementing electronic data interchange?

A time-sensitive just-in-time purchase environment.

A large volume of custom purchases.

A variable volume sensitive to material cost.

A currently inefficient purchasing process.

질문 108
What amounts should be retorted for prepaid insurance and insurance expense in the annual financial statements prepared at December 31?

옵션 A

옵션 B

옵션 C

옵션 D

The insurance policy in effect at the beginning of the year expired and was renewed during the year. Hence, the entire US $3,600 beginning balance in the prepaid insurance account should be expensed. The amount of the prepayment on the new policy to be expensed is US $1,500 [3 months elapsed x$18,000 – 36-month duration of the policy)].
The debit balance in prepaid insurance at year-end is therefore US $16,500$18,000 $1,500), and total insurance expense is US $5,100$3,600 + $1.500).

질문 109
A clothing company sells shirts for $8 per shirt. In order to break even, the company must sell 25.000 shirts. Actual sales total S300.000. What is margin of safety sales for the company?

$100.000

$200,000

$275,000

$500,000

질문 110
An internal auditor considers the financial statement of an organization as part of a financial assurance engagement. The auditor expresses the organization’s electricity and depreciation expenses as a percentage of revenue to be 10% and 7% respectively. Which of the following techniques was used by the internal auditor In this calculation?

Horizontal analysis

Vertical analysis

Ratio analysis

Trend analysis

질문 111
In forecasting purchases of inventory for a firm, all of the following are useful except:

Knowledge of the behavior of business cycles.

Internal allocations of costs to different segments of the firm.

Information on the seasonal variations in demand.

Econometric modeling.

Internal allocations of costs relate to costs already incurred, that is, to sunk costs. Sunk costs are not relevant to decision making, for example, to forecasting future purchases.

질문 112
An entity sells inventory for US $80,000 that had an inventory cost of US $40.
The terms of the sale involve payments receivable of US $10,000 in the first year, 11F; $45,000 in the second year, and US $25,000 in the third year. The buyer of the inventory is a new firm with no credit history. If the cost-recovery method of revenue recognition is used, the amount of gross profit to be recognition in the second year is:

US $0

US $5,000

US $15,000

US $45,000

The profit recognized in the second year equals the cumulative payments received minus the seller’s cost, or US $15,000 [($10,000 + $45,000) – $40,000].

질문 113
The moving-average method of forecasting:

Is a cross-sectional forecasting method.

Regresses the variable of interest on a related variable to develop a forecast.

Derives final forecasts by adjusting the initial forecast based on the smoothing constant.

Includes each new observation in the average as it becomes available and discards the
oldest observation.

The simple moving-average method is a smoothing technique that uses the experience of the past N periods (through time period t) to forecast a value for the next period. Thus, the average includes each new observation and discards the oldest observation. The forecast formula for the next period (for time period t+1) is the sum of the last N observations divided by N.

질문 114
A firm sells its product in a foreign market for a much higher price than in its home market.
The reason is most likely:

Price elasticity of demand.

Dumping.

Gray market activity.

Price escalation.

Price escalation is caused by an accumulation of additional costs, e.g., currency fluctuations; transportation expenses; profits earned by importers, wholesalers, and retailers; and import duties.

질문 115
Regardless of whether a company develops, buys, leases, or pays for the use of the software for EDI transmissions, internal audit should be responsible for evaluating whether the software:

Was developed in a controlled environment.

Is backed up adequately to permit recovery.

Was acquired with adequate review by legal counsel.

Meets business objectives.

An EDI application should meet business objectives and satisfy user and control requirements. The internal auditors should consider the organization’s important EDI applications because they represent significant risk exposures and control problems. This role is within the scope of work of the internal auditors, who are charged with examining and evaluating internal control and the quality of performance in carrying out assigned responsibilities.

질문 116
An organization is considering the outsourcing of its business processes related to payroll and information technology functions. Which of the following is the most significant area of concern for management regarding this proposed agreement?

Ensuring that payments to the vendor are appropriate and timely for the services delivered.

Ensuring that the vendor has complete management control of the outsourced process.

Ensuring that there are means of monitoring the efficiency of the outsourced process.

Ensuring that there are means of monitoring the effectiveness of the outsourced process.

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