最新なIIA IIA-CIA-Part3問題集（417題）、真実試験の問題を全部にカバー！

質問 1：
Which of the following best explains the matching principle?
A. Revenues should be recognized when earned.
B. Revenue recognition is matched with cash.
C. Expenses are recognized at each accounting period.
D. Expense recognition is tied to revenue recognition.
正解：D

質問 2：
Which of the following characteristics applies to an organization that adopts a flat structure?
A. The hierarchy levels are more numerous.
B. The tower-level managers are encouraged to exercise creativity when solving problems
C. The span of control is wide
D. The structure is dispersed geographically
正解：B

質問 3：
Which of the following cost of capital methods identifies the time period required to recover She cost of the capital investment from the annual inflow produced?
A. Annual rate of return technique.
B. Net present value method.
C. Internal rate of return method.
D. Cash payback technique
正解：D

質問 4：
An investor has acquired an organization that has a dominant position in a mature. slew-growth Industry and consistently creates positive financial income.
Which of the following terms would the investor most likely label this investment in her portfolio?
A. A question mark
B. A cash cow
C. A star
D. A dog
正解：B

質問 5：
Which of the following best describes a potential benefit of using data analyses?
A. Its application increases internal auditors' adherence to the Standards
B. It provides a more holistic view of the audited area.
C. Its outcomes can be easily interpreted into audit: conclusions.
D. It easily aligns with existing internal audit competencies to reduce expenses
正解：C

質問 6：
Which of the following attributes of data analytics relates to the growing number of sources from which data is being generated?
A. Velocity.
B. Volume.
C. Variety.
D. Veracity.
正解：C

質問 7：
Which of the following actions is likely to reduce the risk of violating transfer pricing regulations?
A. The local subsidiary purchases inventory at the depreciated cost.
B. The organization sells inventory to an overseas subsidiary at the original cost.
C. The local subsidiary purchases inventory at a discounted price.
D. The organization sells inventory to an overseas subsidiary at fair value.
正解：B

質問 8：
An organization was forced to stop production unexpectedly, as raw materials could not be delivered due to a military conflict in the region. Which of the following plans have most likely failed to support the organization?
A. Standing plans.
B. Contingency plans.
C. Just-in-time delivery plans.
D. Backup plans.
正解：B