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質問 1：
According to IIA guidance, which of the following is a primary component of a network security strategy?
A. Change management controls
B. Transmission encryption controls
C. Firewall controls.
D. Application input controls
正解：C
質問 2：
Which stage in the industry life cycle is characterized by many different product variations?
A. Growth.
B. Introduction.
C. Decline.
D. Maturity.
正解：B
質問 3：
Which of the following is an example of internal auditors applying data mining techniques for exploratory purposes?
A. Internal auditors test IT general controls with regard to operating effectiveness versus design.
B. Internal auditors perform reconciliation procedures to support an external audit of financial reporting.
C. Internal auditors perform a systems-focused analysis to review relevant controls.
D. Internal auditors perform a risk assessment to identify potential audit subjects as input for the annual internal audit plan.
正解：C
質問 4：
Which of the following borrowing options is an unsecured loan?
A. Asset-based financing.
B. Pledged accounts receivable.
C. An issue of commercial paper.
D. Second-mortgage financing from a bank.
正解：C
質問 5：
An organization accomplishes its goal to obtain a 40 percent share of the domestic market, but is unable to get the desired return on investment and output per hour of labor. Based on this information the organization is most likely focused on which of the following?
A. Marketing and not capital investment.
B. Efficiency and not input economy.
C. Effectiveness and not efficiency.
D. Capital investment and not marketing
正解：C
質問 6：
Which of the following performance measures would be appropriate for evaluating an investment center, which has responsibility for its revenues, costs, and investment base, but would not be appropriate for evaluating cost, revenue, or profit centers?
A. A contribution margin income statement by segment.
B. Residual income.
C. Variance analysis.
D. A flexible budget.
正解：B
質問 7：
During the last year, an organization had an opening inventory of $300,000, purchases of $980,000, sales of $1,850,000, and a gross margin of 40 percent. What is the closing inventory if the periodic inventory system is used?
A. $540,000
B. $170,000
C. $280,000
D. $300,000
正解：B
According to IIA guidance, which of the following is a primary component of a network security strategy?
A. Change management controls
B. Transmission encryption controls
C. Firewall controls.
D. Application input controls
正解：C
質問 2：
Which stage in the industry life cycle is characterized by many different product variations?
A. Growth.
B. Introduction.
C. Decline.
D. Maturity.
正解：B
質問 3：
Which of the following is an example of internal auditors applying data mining techniques for exploratory purposes?
A. Internal auditors test IT general controls with regard to operating effectiveness versus design.
B. Internal auditors perform reconciliation procedures to support an external audit of financial reporting.
C. Internal auditors perform a systems-focused analysis to review relevant controls.
D. Internal auditors perform a risk assessment to identify potential audit subjects as input for the annual internal audit plan.
正解：C
質問 4：
Which of the following borrowing options is an unsecured loan?
A. Asset-based financing.
B. Pledged accounts receivable.
C. An issue of commercial paper.
D. Second-mortgage financing from a bank.
正解：C
質問 5：
An organization accomplishes its goal to obtain a 40 percent share of the domestic market, but is unable to get the desired return on investment and output per hour of labor. Based on this information the organization is most likely focused on which of the following?
A. Marketing and not capital investment.
B. Efficiency and not input economy.
C. Effectiveness and not efficiency.
D. Capital investment and not marketing
正解：C
質問 6：
Which of the following performance measures would be appropriate for evaluating an investment center, which has responsibility for its revenues, costs, and investment base, but would not be appropriate for evaluating cost, revenue, or profit centers?
A. A contribution margin income statement by segment.
B. Residual income.
C. Variance analysis.
D. A flexible budget.
正解：B
質問 7：
During the last year, an organization had an opening inventory of $300,000, purchases of $980,000, sales of $1,850,000, and a gross margin of 40 percent. What is the closing inventory if the periodic inventory system is used?
A. $540,000
B. $170,000
C. $280,000
D. $300,000
正解：B
Kondo -
最新の本試験問題で到達度を確認できるテキストで、IIA-CIA-Part3-3P合格に必要な基礎がしっかり身につきました。