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| Section | Objectives |
|---|---|
| Topic 1: Information Technology and Business Systems | - IT controls and cybersecurity fundamentals - System development lifecycle concepts - Information systems and data governance |
| Topic 2: Information Security and Business Continuity | - Business continuity and disaster recovery - Data protection and privacy considerations - Information security management principles |
| Topic 3: Business Acumen and Global Business Environment | - Business strategies and objectives alignment - Global business environment and market influences - Organizational structure and business processes |
| Topic 4: Risk Management and Regulatory Environment | - Internal controls and governance concepts - Compliance and regulatory frameworks - Enterprise risk management (ERM) principles |
| Topic 5: Financial Management | - Managerial accounting concepts - Budgeting and cost control - Financial statements and reporting basics |
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質問 # 189
Which of the following application controls is the most dependent on the password owner?
正解：D
質問 # 190
Which of the following best describes the job design strategy used by the chief audit executive that encourages internal auditors to manage engagements from the beginning to the end?
正解：B
解説：
Job enrichment increases the depth, responsibility, autonomy, and meaningfulness of a role. Encouraging internal auditors to manage engagements from beginning to end gives them broader ownership over planning, fieldwork, communication, issue resolution, and reporting. This increases professional challenge and accountability, which are classic features of job enrichment. Job sharing divides one role between multiple people. Job shadowing allows one employee to observe another for learning purposes. Job rotation moves employees between different roles or assignments to broaden experience, but it does not necessarily give end- to-end ownership of one engagement. In an internal audit activity, job enrichment can improve motivation, development, judgment, and engagement quality. Therefore, Option C is correct.
質問 # 191
What are the possible characteristics of a client-server configuration in a current ERP system?
I. Thin clients, local area network, single server
II. Fat clients, wide area network, multiple servers
III.
Fat clients, connection via Internet, and single server
正解：D
解説：
Current ERP systems have a client-server configuration with possibly scores or hundreds of client user) computers. Clients may be thin or fat. So-called thin clients have little processing ability, but fat clients may have substantial processing power. The system may have multiple servers to run applications and contain databases. The network architecture may be in the form of a local area network LAN) or wide area network WAN), or users may connect with the sewer(s) via the Internet. An EPP system may use almost any of the available operating systems and database management systems.
質問 # 192
Which of the following channel structures have the best means of managing channel conflict?
I. Conventional
II. Vertical
III. Horizontal
IV. Multichannel
正解：C
解説：
In vertical distribution systems, channel conflict is managed through common ownership, contractual relationships, or administration by one or a few dominant channel members. The joint nature of horizontal distribution efforts is the tool for managing channel conflict. In a multichannel system, because such a system is managed by a single entity, channel conflicts can be evaluated and managed internally. Conventional distribution systems consist of one or more independent producers, wholesalers, and retailers, each of which is a separate profit-maximizing business. The profit objective of each independent channel member may result in actions that are not profit-maximizing for the system as a whole, and the conventional distribution system offers no means for controlling channel conflict.
質問 # 193
An organization requires an average of 5S days to convert raw materials into finished products to sell. An average of 42 additional days is required to collect receivables. If the organization takes an average of 10 days to pay for the raw materials, how long is its total cash conversion cycle?
正解：C
解説：
* Understanding the Cash Conversion Cycle (CCC):
* The Cash Conversion Cycle (CCC) measures the time taken for a company to convert raw materials into cash flow.
* CCC is calculated using the formula: CCC=DaysInventoryOutstanding(DIO)
+DaysSalesOutstanding(DSO)#DaysPayableOutstanding(DPO)CCC = Days Inventory Outstanding (DIO) + Days Sales Outstanding (DSO) - Days Payable Outstanding (DPO) CCC=DaysInventoryOutstanding(DIO)+DaysSalesOutstanding(DSO)#DaysPayableOutstanding (DPO)
* Where:
* DIO (Days Inventory Outstanding) = 55 days (time to convert raw materials to finished products).
* DSO (Days Sales Outstanding) = 42 days (time to collect receivables).
* DPO (Days Payable Outstanding) = 10 days (time to pay for raw materials).
* Applying the Formula:
CCC=55+42#10CCC = 55 + 42 - 10CCC=55+42#10 CCC=100 daysCCC = 100 \text{ days}CCC=100 days
* Why Option C (100 Days) Is Correct?
* The CCC represents the time the company's cash is tied up in production and sales before receiving payment.
* This calculation aligns with IIA Standard 2120 - Risk Management, which requires auditors to assess financial liquidity and operational efficiency.
* Why Other Options Are Incorrect?
* Option A (26 days): Incorrect calculation.
* Option B (90 days): Does not subtract DPO correctly.
* Option D (110 days): Incorrect addition of all components instead of following the CCC formula.
* The correct cash conversion cycle is 100 days, calculated using standard CCC methodology.
* IIA Standard 2120 and financial management principles confirm the correct calculation.
Final Justification:IIA References:
* IPPF Standard 2120 - Risk Management (Financial Performance & Liquidity Risk)
* COSO ERM - Working Capital & Cash Flow Management
* Financial Management Best Practices - Cash Conversion Cycle Analysis
質問 # 194
......
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P.S.CertShikenがGoogle Driveで共有している無料の2026 IIA IIA-CIA-Part3ダンプ：https://drive.google.com/open?id=1_XDtVQloO_nnNk_NKroW3G23CTL_jvvB