最新なIIA IIA-CIA-Part3問題集（516題）、真実試験の問題を全部にカバー！

質問 1：
According to IIA guidance on IT, which of the following best describes a situation where data backup plans exist to ensure that critical data can be restored at some point in the future, but recovery and restore processes have not been defined?
A. Warm recovery plan
B. Absence of recovery plan
C. Hot recovery plan
D. Cold recovery plan
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 2：
Which of the following actions is likely to reduce the risk of violating transfer pricing regulations?
A. The organization sells inventory to an overseas subsidiary at the original cost.
B. The local subsidiary purchases inventory at a discounted price.
C. The local subsidiary purchases inventory at the depreciated cost.A
D. The organization sells inventory to an overseas subsidiary at fair value.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 3：
Which of the following is the most appropriate way lo record each partner's initial Investment in a partnership?
A. At the original cost.
B. At fair value
C. At book value.
D. At the value agreed upon by the partners.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 4：
Which of the following data security policies is most likely to be the result of a data privacy law?
A. Access to personally identifiable information is limited to those who need it to perform their job.
B. Updates to systems containing sensitive data must be approved before being moved to production.
C. A record of employees with access to insider information must be maintained, and those employees may not trade company stock during blackout periods.
D. Confidential data must be backed up and recoverable within a 24-hour period.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 5：
Which of the following purchasing scenarios would gain the greatest benefit from implementing electronic cate interchange?
A. A variable volume sensitive to material cost
B. A Large volume of custom purchases
C. A currently inefficient purchasing process
D. A just-in-time purchasing environment
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 6：
Which of the following purchasing scenarios would gain the greatest benefit from implementing electronic data interchange (EDI)?
A. A variable volume sensitive to material cost
B. A large volume of custom purchases
C. A currently inefficient purchasing process
D. A just-in-time purchasing environment
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 7：
Which of the following statements is true regarding the capital budgeting procedure known as the discounted payback period?
A. It begins at time zero for the project.
B. It ignores the time value of money.
C. It calculates the overall value of a project.
D. It calculates the time a project takes to break even.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 8：
Which of the following is most appropriate for the chief audit executive to keep in mind when establishing policies and procedures to guide the internal audit function?
A. The size of the organization
B. The structure of the organization
C. The nature of the internal audit function
D. The size and maturity of the internal audit function
正解：D
解説: (Pass4Test メンバーにのみ表示されます)