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質問 1：
When management uses the absorption costing approach, fixed manufacturing overhead costs are classified as which of the following types of costs?
A. Direct period costs,
B. Direct, product costs.
C. Indirect product costs.
D. Indirect period costs
正解：B
質問 2：
A rapidly expanding retail organization continues to be tightly controlled by its original small management team. Which of the following is a potential risk in this vertically centralized organization?
A. Operational decisions are inconsistent with organizational goals
B. Suboptimal decision-making
C. Duplication of business activities
D. Lack of coordination among different business units
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 3：
Which of the following techniques would best detect an inventory fraud scheme?
A. Analyze Invoice payments just under individual authorization limits.
B. Analyze differences discovered during duplicate payment testing
C. Analyze stratification of inventory adjustments by warehouse location.
D. Analyze inventory invoice amounts and compare with approved contract amounts.
正解：D
質問 4：
Which of the following is the most appropriate way to record each partner's initial investment in a partnership?
A. At fair value
B. At the value agreed upon by the partners
C. At book value
D. At the original cost
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 5：
Which type of bond sells at & discount from face value, then increases in value annually until it reaches maturity and provides the owner with the total payoff?
A. High-yield bonds
B. Zero coupon bonds
C. Commodity-backed bonds
D. Junk bonds
正解：B
質問 6：
What is the primary purpose of an integrity control?
A. To monitor the effectiveness of other controls
B. To ensure data processing is complete, accurate, and authorized
C. To ensure data being processed remains consistent and intact
D. To ensure the output aligns with the intended result
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 7：
Which type of bond sells at a discount from face value, then increases in value annually until it reaches maturity and provides the owner with the total payoff?
A. High-yield bonds
B. Zero-coupon bonds
C. Commodity-backed bonds
D. Junk bonds
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 8：
An organization contracted a third-party service provider to plan, design, and build a new facility. Senior management would like to transfer all of the risk to the builder. Which type of procurement contract would the organization use?
A. Service contract.
B. Turnkey contract.
C. Solutions contract.
D. Cost-plus contract.
正解：D
When management uses the absorption costing approach, fixed manufacturing overhead costs are classified as which of the following types of costs?
A. Direct period costs,
B. Direct, product costs.
C. Indirect product costs.
D. Indirect period costs
正解：B
質問 2：
A rapidly expanding retail organization continues to be tightly controlled by its original small management team. Which of the following is a potential risk in this vertically centralized organization?
A. Operational decisions are inconsistent with organizational goals
B. Suboptimal decision-making
C. Duplication of business activities
D. Lack of coordination among different business units
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 3：
Which of the following techniques would best detect an inventory fraud scheme?
A. Analyze Invoice payments just under individual authorization limits.
B. Analyze differences discovered during duplicate payment testing
C. Analyze stratification of inventory adjustments by warehouse location.
D. Analyze inventory invoice amounts and compare with approved contract amounts.
正解：D
質問 4：
Which of the following is the most appropriate way to record each partner's initial investment in a partnership?
A. At fair value
B. At the value agreed upon by the partners
C. At book value
D. At the original cost
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 5：
Which type of bond sells at & discount from face value, then increases in value annually until it reaches maturity and provides the owner with the total payoff?
A. High-yield bonds
B. Zero coupon bonds
C. Commodity-backed bonds
D. Junk bonds
正解：B
質問 6：
What is the primary purpose of an integrity control?
A. To monitor the effectiveness of other controls
B. To ensure data processing is complete, accurate, and authorized
C. To ensure data being processed remains consistent and intact
D. To ensure the output aligns with the intended result
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 7：
Which type of bond sells at a discount from face value, then increases in value annually until it reaches maturity and provides the owner with the total payoff?
A. High-yield bonds
B. Zero-coupon bonds
C. Commodity-backed bonds
D. Junk bonds
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 8：
An organization contracted a third-party service provider to plan, design, and build a new facility. Senior management would like to transfer all of the risk to the builder. Which type of procurement contract would the organization use?
A. Service contract.
B. Turnkey contract.
C. Solutions contract.
D. Cost-plus contract.
正解：D
Kijima -
IIA-CIA-Part3問題集と並行して勉強を進めやすくなって、細かな部分まで網羅してある問題集