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| Certification Vendor: | IIA (The Institute of Internal Auditors) |
|---|---|
| Exam Name: | Internal Audit Function |
| Exam Number: | IIA-CIA-Part3 |
| Available Languages: | Portuguese, French, Chinese (Simplified), Russian, German, Spanish, Korean, English, Italian, Japanese |
| Certificate Validity Period: | 3 years from completion of all parts |
| Real Exam Qty: | 100 |
| Exam Price: | USD 380 (member) / USD 495 (non-member) |
| Related Certifications: | CIA Part 2 - Practice of Internal Auditing CIA Part 1 - Essentials of Internal Auditing |
| Exam Duration: | 120 minutes |
| Passing Score: | 600 (scaled score, range 250–750) |
| Exam Format: | Multiple-choice questions, Computer-based testing |
| Recommended Training: | IIA Official Study Materials IIA Learning Resources |
| Exam Registration: | IIA Official Registration Pearson VUE Scheduling |
| Sample Questions: | IIA IIA-CIA-Part3 Sample Questions |
| Exam Way: | Computer-based; available at Pearson VUE test centers worldwide; online proctored option available in select regions |
| Pre Condition: | Meet CIA eligibility: bachelor's degree or equivalent, character reference, professional experience (varies by education level); complete CIA application and pay application fee |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-3/ |
IIA-CIA-Part3テストガイドの言語は理解しやすいため、学習障害のない学習者は、学生であろうと現職のスタッフであろうと、初心者であれ、多くの経験豊富な経験豊富なスタッフであれ、年。困難なテストを通過するためにIIA-CIA-Part3ガイドトレントを選択するのは素晴らしい素晴らしいアイデアです。全体として、信じられないことは何もありません。今から意味のある何かをするために、成功はheする人を待って、購入して行きません！
IIA-CIA-PART3試験はコンピューターベースの試験であり、候補者は4時間以内にそれを完了する必要があります。試験は100の複数選択の質問で構成されており、候補者は800のうち少なくとも600を獲得して合格する必要があります。候補者は、世界中のプロムトリックテストセンターで試験を受けることができ、試験料は候補者の場所によって異なります。
質問 # 107
The arrival time follows which probability distribution?
正解：D
解説：
Queuing models assume that arrivals follow a Poisson process: the events arrivals) are independent, any number of events must be possible in the interval of time, the probability {of an event is proportional to the length of the interval, and the probability {of more than one event is negligible if the interval is sufficiently} small. If is the average number of events in a given interval, k is the number of events, and e is the natural logarithm 2.71828...), the probability of k is.
f K) = k e - k !
A bank has two drive-in lanes to serve customers: one attached to the bank itself and one on an island. One teller serves bath stations. The bank is interested in determining the average waiting times of customers and has developed a model based on random numbers. The two key factors are the time between successive car arrivals and the time customers wait in line.
Assume that the analysis begins with cars just arriving at bath service windows bath requiring 3 minutes of service time. Car 1 is the attached window attached to the bank unless that window has more cars waiting than the island window. The lone teller will always serve the car that arrived first. If two cars arrive simultaneously, the one at the attached window will be served before the one at the island.
質問 # 108
Which of the following risks is best addressed by encryption?
正解：B
質問 # 109
A flexible budget is a quantitative expression of a plan that:
正解：A
解説：
A flexible budget is a series of budgets prepared for many levels of activity. It is designed to allow adjustment of the budget to the actual level of activity before comparing the budgeted activity with actual results.
質問 # 110
A company's product has an expected 4-year life cycle from research, development, and design through its withdrawal from the market. Budgeted costs are:
The company plans to produce 200,000 units and price the product at 125°!a of the wholelife unit cost. Thus, the budgeted unit selling price is:
正解：D
解説：
Whole-life costs include after-purchase costs operating, support, repair, and disposal) incurred by customers as well as life-cycle costs R&D, design, manufacturing, marketing, distribution, and research). Hence, the budgeted unit whole-life cost is US $36 [($2,000,000
+ $3,000,000 + $1,200,000 + $1,000,000) - 200,000 units], and the budgeted unit selling price is US $45 $36 125CYo).
質問 # 111
A controller became aware that a competitor appeared to have access to the company's pricing information. The internal auditor determined that the leak of information was occurring during the electronic transmission of data from branch offices to the head office.
Which of the following controls would be most effective in preventing the leak of information?
正解：D
解説：
Encryption software uses a fixed algorithm to manipulate plain text and an encryption key a set of random data bits used as a starting point for application of the algorithm to introduce variation. Although data may be accessed by tapping into the transmission line, the encryption key is necessary to understand the data being sent.
質問 # 112
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