権威のあるIIA-CIA-Part3試験解答一回合格-認定するIIA-CIA-Part3的中関連問題

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IIA IIA-CIA-Part3 Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	Internal Audit Function
Exam Number:	CIA-Part-3
Related Certifications:	Certification in Risk Management Assurance (CRMA) Certified Internal Auditor (CIA)
Exam Duration:	120 minutes
Real Exam Qty:	100 multiple-choice questions
Passing Score:	600/750 (scaled score)
Exam Price:	Varies by region; approximately USD 280–395 per part
Exam Format:	Computer-based testing, Multiple-choice questions
Certificate Validity Period:	No expiration for certification; requires ongoing Continuing Professional Education (CPE) of 40 hours annually
Available Languages:	Portuguese, Korean, Japanese, Spanish, Arabic, Chinese (Simplified), English
Recommended Training:	IIA Official CIA Learning System IIA Training and Exam Preparation Resources
Exam Registration:	IIA CIA Certification Overview and Registration Pearson VUE IIA Exam Scheduling
Sample Questions:	IIA IIA-CIA-Part3 Sample Questions
Exam Way:	Computer-based exam delivered at authorized testing centers or online proctored via Pearson VUE (where available)
Pre Condition:	No formal educational prerequisites required; CIA Part 3 can be taken after or before other CIA parts depending on exam pathway rules, but CIA certification requires relevant education and/or experience.
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/

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IIA-CIA-Part3的中関連問題 & IIA-CIA-Part3日本語版サンプル

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IIA-CIA-PART3（内部監査のビジネス知識）認定試験は、内部監査の分野における個人の知識と専門知識を実証するグローバルに認められた認定です。この認定は、世界中の内部監査人に教育、認定、およびガイダンスを提供する専門団体である内部監査人研究所（IIA）によって提供されています。

IIA Internal Audit Function 認定 IIA-CIA-Part3 試験問題 (Q786-Q791):

質問 # 786
Which of the following IT operational areas is responsible for the integrity of data flow within an organization?

A. Network
B. Operating system
C. Database
D. Server

正解：A

質問 # 787
In the current year, a merchandising organization had an inventory turnover ratio of 3.0, which was less than the industry average of 6.5. Which of the following offers the most likely explanation for this difference?

A. The organization has understated the amount of inventory in its financial statements
B. The organization has overstated the cost of purchases in its financial statements.
C. The organization experienced an unexpectedly large increase in sales shortly before year end.
D. The organization is holding obsolete or damaged items in its inventory

正解：D

質問 # 788
Which one of the graphs depicts the demand curve for prestige goods?

A. Option B
B. Option D
C. Option C
D. Option A

正解：C

解説：
Over some intermediate range of prices, the reaction to a price increase for prestige goods is an increase, not a decrease, in the quantity demanded. Within this intermediate range, the demand curve is upward sloping. The reason is that consumers interpret the higher price to indicate a better or more desirable product. Above some price level, the relation between price and quantity demanded will again become negatively sloped.

質問 # 789
If an entity has outstanding bonds with a sinking fund provision and if interest rates have
<List A> since the bonds were issued, the entity would realize a savings in meeting its sinking fund obligations by <List B>.

A. Option C
B. Option B
C. Option A
D. Option D

正解：C

解説：
If interest rates have increased, the prices of outstanding bonds must decrease so that their yields will reach the market rate. Hence, the bonds will be selling at a discount below face value) in the open market. Retiring a portion of the outstanding bonds by buying them in the open market at the discounted price will be cheaper than calling a portion of the bonds at face value.

質問 # 790
Which of the following conditions could lead an organization to enter into a new business through internal development rather than through acquisition?

A. It is expected that there will be slow retaliation from incumbents.
B. The condition of the economy is poor.
C. The number of bidders to acquire the organization for sale is low.
D. The acquiring organization has information that the selling organization is weak.

正解：A

質問 # 791
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IIA-CIA-Part3的中関連問題: https://www.jptestking.com/IIA-CIA-Part3-exam.html

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