最新なIIA IIA-CIA-Part3問題集（793題）、真実試験の問題を全部にカバー！

質問 1：
In light of increasing emission taxes in the European Union, a car manufacturer introduced a new middle- class hybrid vehicle specifically for the European market only. Which of the following competitive strategies has the manufacturer used?
A. Cost leadership strategy.
B. Differentiation strategy.
C. Focus strategy
D. Reactive strategy.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 2：
Which of the following scenarios would require the chief audit executive (CAE) to change the internal audit plan and seek approval for the changes from the board?
A. The CAE meets with the organization ' s new CFO to review the internal audit plan. After reviewing the plan, the CFO is satisfied that the plan addressed the top risks facing the organization
B. The CAE oversees an internal audit function of 15 auditors. An auditor left the organization and was replaced the following week with an auditor who has similar skills and experience
C. The effective date of a new government regulation occurs during the internal audit plan year. The new regulation and its effective date have been public for several years
D. The CAE oversees an internal audit function that has one IT auditor on staff. This auditor left the organization eight months ago and the CAE has been unable to hire a suitable replacement
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 3：
A manufacturer ss deciding whether to sell or process materials further. Which of the following costs would be relevant to this decision?
A. Joint costs, incremental processing costs, and variable manufacturing expenses.
B. Variable manufacturing expenses, incremental revenue, and joint costs
C. Incremental processing costs, incremental revenue, and variable manufacturing expenses.
D. Incremental revenue, joint costs, and incremental processing costs.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 4：
Which of the following statements is true regarding an organization ' s chief audit executive (CAE) when prioritizing the audit universe?
A. The CAE uses risk likelihood scores to prioritize the audit universe
B. The CAE uses heat maps to prioritize the audit universe
C. The CAE uses risk impact scores to prioritize the audit universe
D. The CAE uses the risk-factor approach to prioritize the audit universe
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 5：
Several organizations have developed a strategy to open co-owned shopping malls. What would be the primary purpose of this strategy?
A. To exploit core competence.
B. To deliver enhanced value.
C. To reduce costs.
D. To increase market synergy.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 6：
An internal auditor is reviewing key phases of a software development project. Which of the following would; the auditor most likely use to measure the project team ' s performance related to how project tasks are completed?
A. Trend analysis
B. A balanced scorecard.
C. Earned value analysis.
D. A quality audit
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 7：
An organization produces finished lumber for the construction industry.
Which of the following inventory valuation methods will lead to the highest profit, assuming all other variables remain the same in a period of rising material costs?
A. Weighted cost method.
B. Specific identification.
C. First-in, first-out (FIFO).
D. Average-cost method.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 8：
During a routine bank branch audit, the internal audit function observed that the sole security guard at the branch only worked part time. The chief audit executive (CAE) believed that this increased the risk of loss of property and life in the event of a robbery. The branch security manager informed the CAE that a full-time guard was not needed because the branch was in close proximity to a police station. Still, the CAE found this to be an unacceptable risk due to the recent increase in robberies in that area. Which of the following is the most appropriate next step for the CAE to take?
A. Continue discussions with the security manager until he is persuaded and agrees to increase branch security
B. Escalate the issue to the bank's chief security officer to determine acceptability of the risk
C. Document the security manager's decision to accept the risk in the audit workpapers
D. Immediately report the issue to the board to ensure timely corrective actions are taken to resolve the risk
正解：B
解説: (Pass4Test メンバーにのみ表示されます)