新版IIA IIA-CIA-Part3考古題，IIA-CIA-Part3套裝

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一流的IIA IIA-CIA-Part3：新版Internal Audit Function考古題 - 確保通過的PDFExamDumps IIA-CIA-Part3套裝

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最新的 Certified Internal IIA-CIA-Part3 免費考試真題 (Q26-Q31):

問題 #26
According to The IIA's Three Lines Model, which of the following IT security activities is commonly shared by all three lines?

答案：A


問題 #27
Which of the following are likely indicators of ineffective change management?
* IT management is unable to predict how a change will impact interdependent systems or business processes.
* There have been significant increases in trouble calls or in support hours logged by programmers.
* There is a lack of turnover in the systems support and business analyst development groups.
* Emergency changes that bypass the normal control process frequently are deemed necessary.

答案：A

解題說明：
Ineffective change management is indicated by poor impact analysis, increased production issues, and frequent emergency changes. If IT management cannot predict how changes affect interdependent systems or business processes, change risk assessment is weak. Increased trouble calls or programmer support hours suggest changes are causing defects, instability, or user disruption. Frequent emergency changes that bypass normal controls indicate inadequate planning, testing, or release management. A lack of turnover in systems support and business analyst groups is not a negative indicator; stability may actually support institutional knowledge. Internal auditors reviewing change management should evaluate authorization, testing, segregation of duties, migration controls, emergency change approval, backout plans, and post- implementation review. Therefore, items 1, 2, and 4 are correct, making Option C the answer.


問題 #28
On the last day of the year, a total cost of S 150.000 was incurred in indirect labor related to one of the key products an organization makes. How should the expense be reported on that year's financial statements?

答案：A

解題說明：
Indirect labor costs incurred in the production process are treated as part of manufacturing overhead. Since the cost was incurred on the last day of the year, it is likely that the related products are still in inventory rather than being sold.
* Under Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), indirect labor costs associated with manufacturing should be included in the cost of inventory until the related goods are sold.
* Once the goods are sold, the cost will be transferred to the cost of goods sold (COGS) in the income statement.
* A. It should be reported as an administrative expense on the income statement. (Incorrect)
* Indirect labor related to manufacturing is classified as part of manufacturing overhead, not an administrative expense.
* B. It should be reported as a period cost other than a product cost on the management accounts.
(Incorrect)
* Indirect labor in production is a product cost (i.e., a cost that is included in inventory and matched with revenues when the product is sold).
* Period costs refer to expenses like selling and administrative costs, which are expensed immediately.
* C. It should be reported as cost of goods sold on the income statement. (Incorrect)
* Since the cost was incurred on the last day of the year, the related products have likely not yet been sold, meaning the cost remains in inventory.
* D. It should be reported on the balance sheet as part of inventory. (Correct)
* Manufacturing overhead, including indirect labor, is included in inventory (work-in-process or finished goods) on the balance sheet until the goods are sold.
* IIA Practice Guide: Auditing Inventory Management emphasizes that manufacturing costs, including indirect labor, should be allocated properly to inventory.
* IIA Standard 2330 - Documenting Information requires auditors to ensure proper financial reporting of costs in accordance with GAAP/IFRS inventory valuation principles.
* IFRS (IAS 2 - Inventories) and GAAP (ASC 330 - Inventory) state that indirect production costs must be capitalized as inventory until sold.
Explanation of Answer Choices:IIA References:Thus, the correct answer is D. It should be reported on the balance sheet as part of inventory.


問題 #29
Which of the following statements is true regarding user-developed applications (UDAs)?

答案：B


問題 #30
At year-end, the entity has a book value per share of:

答案：B

解題說明：
Book value per share based, on balance sheet amounts, measures the per share amount that would be received if the entry were liquidated. The ratio is calculated as ordinary equity divided by the number of outstanding shares.


The opening balance of ordinary shares was US $100,000. The opening balance of ordinary earning was US $82,500. The entity had 10,000 ordinary shares outstanding all year. No dividends were paid during the year.


問題 #31
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從Google Drive中免費下載最新的PDFExamDumps IIA-CIA-Part3 PDF版考試題庫：https://drive.google.com/open?id=1vYtCT4dzf_w57UFoD9hXAFkjM8BQvUMw