IIA-CIA-Part3テスト内容 & IIA-CIA-Part3コンポーネント

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

Section	Objectives
Topic 1: Information Technology and Business Systems	- System development lifecycle concepts - IT controls and cybersecurity fundamentals - Information systems and data governance
Topic 2: Financial Management	- Budgeting and cost control - Financial statements and reporting basics - Managerial accounting concepts
Topic 3: Risk Management and Regulatory Environment	- Internal controls and governance concepts - Enterprise risk management (ERM) principles - Compliance and regulatory frameworks
Topic 4: Business Acumen and Global Business Environment	- Organizational structure and business processes - Business strategies and objectives alignment - Global business environment and market influences
Topic 5: Information Security and Business Continuity	- Information security management principles - Business continuity and disaster recovery - Data protection and privacy considerations

>> IIA-CIA-Part3テスト内容 <<

IIA IIA-CIA-Part3コンポーネント、IIA-CIA-Part3専門知識

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IIA Internal Audit Function 認定 IIA-CIA-Part3 試験問題 (Q291-Q296):

質問 # 291
The present value of US $100,000 due at the end of eight years at 10% is US $46.650.
What is the approximate value of US $100.000 invested for the same length of time and at the same rate?

A. US $114.360
B. US $46.650
C. US $100,000
D. US $214,360

正解：D

解説：
The present value of a future amount equals that amount divided by the interest factor for the given discount period and discount rate. The interest factor for the present value of I due in 8 years and discounted at 10% is 2.1436US $100,000 $46,650). Thus the future value of US $100.000 must be US $214.360$100.008 x 1436).

質問 # 292
Which of the following should software auditors do when reporting internal audit findings related to enterprise wide resource planning?

A. Draft separate audit reports for business and IT management
B. Connect IT audit findings to business issues
C. Include an opinion on financial reporting accuracy and completeness
D. Include technical details to support IT issues

正解：A

質問 # 293
Which of the following are the most appropriate measures for evaluating the change in an organization's liquidity position?

A. Inventory turnover in days, the current ratio, and return on equity.
B. Accounts receivable turnover, inventory turnover in days, and the current ratio.
C. Accounts receivable turnover, return on assets, and the current ratio.
D. Times interest earned, return on assets, and inventory turnover.

正解：B

質問 # 294
Which of the following statements is true regarding the "management-by-objectives" method?

A. Management by objectives is most helpful in organizations that nave rapid changes.
B. Management by objectives is most helpful in mechanistic organizations with rigidly defined tasks.
C. Management by objectives helps organizations to distinguish clearly strategic goals from operational goals
D. Management by objectives helps organizations to keep employees motivated.

正解：D

質問 # 295
Which of the following statements is true regarding the "management-by-objectives" method?

A. Management by objectives is most helpful in organizations that have rapid changes.
B. Management by objectives is most helpful in mechanistic organizations with rigidly defined tasks.
C. Management by objectives helps organizations to keep employees motivated.
D. Management by objectives helps organizations to distinguish clearly strategic goals from operational goals.

正解：D

解説：
Explanation/Reference: https://www.investopedia.com/terms/m/management-by-objectives.asp

質問 # 296
......

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