従来の試験によってGoShiken が今年のIIAのIIA-CIA-Part3認定試験を予測してもっとも真実に近い問題集を研究し続けます。GoShikenは100%でIIAのIIA-CIA-Part3「Business Knowledge for Internal Auditing」認定試験に合格するのを保証いたします。

IIA IIA-CIA-Part3 認定試験の出題範囲：

トピック出題範囲
トピック 1
  • Explain basic IT infrastructure and network concepts
  • ?Recognize existing and emerging cybersecurity risks
トピック 2
  • Describe cybersecurity and information security-related policies
  • Describe the strategic planning process and key activities
トピック 3
  • Explain the data analytics process
  • ?Differentiate the various forms of user authentication and authorization controls
トピック 4
  • Recognize core activities in the systems development lifecycle and delivery
  • Recognize the purpose and applications of IT control frameworks
トピック 5
  • Recognize the application of data analytics methods in internal auditing
  • Explain the purpose and use of various information security controls
トピック 6
  • Recognize data privacy laws and their potential impact on data security policies and practices
  • Explain disaster recovery planning site concepts
トピック 7
  • ?Explain general concepts of managerial accounting
  • ?Examine the risk and control implications of common business processes
トピック 8
  • Define the operational roles of a network administrator, database administrator, and help desk

>> IIA-CIA-Part3学習関連題 <<

IIA IIA-CIA-Part3関連資格知識、IIA-CIA-Part3日本語版復習指南

IIA-CIA-Part3学習ガイドは、ユーザーの要求に十分に応えるため、メモリを分離するための少しの知識になりますが、それらを一緒に追加すると、時間を活用できる日が非常に多くあります。 IIA-CIA-Part3試験準備により、ユーザーはいつでもどこでもがれきの時間を使って勉強し、勉強と生活をより合理的に調整することができます。私たちのIIA-CIA-Part3シミュレーションマテリアルを選択するのは良い選択です。私たちのステップに従ってください。自分を信じて、あなたは完璧にそれをすることができます！

IIA Business Knowledge for Internal Auditing 認定 IIA-CIA-Part3 試験問題 (Q290-Q295):

質問 # 290
Based on its current operating levels Glucose LLC estimates that its annual level of taxable profit in the foreseeable future will be US $200,000 annually_ Enacted tax rates for the tax jurisdiction in which Glucose operates are 15% for the first US $50.000 of taxable profit.
25% for the next US $50.000 of taxable profit, and 35% for taxable profit in excess of US $100,000. Which tax rate should Glucose use to measure a deferred tax liability or asset?

  • A. 25%
  • B. 0
  • C. 27.5%
  • D. 15%

正解：C

解説：
In measuring a deferred tax liability DTL or asset DTA), the objective is to use the enacted or substantively enacted tax rate(s) expected to apply to taxable profit in the periods in which the deferred tax liability or asset is expected to be settled or realized. If different rates apply to different taxable profit levels, a DTA or DTL is measured based on the average rates expected to apply in the periods when the TDs are expected to reverse. Accordingly, the applicable tax rate is 21.5%.
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質問 # 291
In the standard regression equation y = a + bx, how is the letter b best described?

  • A. Constant coefficient
  • B. Variable coefficient
  • C. Independent Variable
  • D. Dependent Variable

正解：B

解説：
In the standard regression equation, b represents the variable coefficient. For example, in a cost determination regression, equals total costs, b is the variable cost per unit, is the number of units produced, and a is fixed cost. In preparing the annual profit plan for the coming year, Wilkens Company wants to determine the cost behavior pattern of the maintenance costs.
Wilkens has decided to use linear regression by employing the equation = a + bx for maintenance costs. The prior year's data regarding maintenance hours and costs, and the results of the regression analysis, are given below and in the opposite column.


質問 # 292
In which product-mix pricing strategy is it appropriate for the seller to accept any price that exceeds the storage and deliver} casts for the product?

  • A. By-product pricing.
  • B. Captive-product pricing.
  • C. Product-bundle pricing.
  • D. Optional-product pricing.

正解：A

解説：
A by-product is a product of relatively minor importance generated during the production of one or more other products. Its production entails no additional costs. Any amount received above the storage and delivery. casts for a by-product allows the seller to reduce the main product's price to make it more competitive.


質問 # 293
Which of the following intangible assets is considered to have an indefinite life?

  • A. Underground oil deposits
  • B. Copyright
  • C. Land
  • D. Trademark

正解：D


質問 # 294
Bandit Co. will report a value of, List A, for the parking and storage facility if it prepares financial reports consistent with the, List B, principle.
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  • A. Option D
  • B. Option B
  • C. Option C
  • D. Option A

正解：B

解説：
An asset classified under property, plant, and equipment is measured initially at cost. This mount includes the purchase price and any directly attributable costs of bringing the asset to working condition for its intended use. Directly attributable costs include costs of, for example, site preparation, initial delivery and handling, installation, professional feese.g., those of architects and engineers), and dismantling and removing the asset and restoring the site. The purchase price is determined by adding any import fees and nonrefundable purchase taxes and subtracting any trade discounts and rebates.


質問 # 295
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IT業の多くの人がいくつか認証試験にパスしたくて、それなりの合格証明書が君に最大な上昇空間を与えます。この競争の激しい業界でとんとん拍子に出世させるのはIIAのIIA-CIA-Part3認定試験ですが、簡単にパスではありません。でもたくさんの方法があって、最も少ない時間をエネルギーをかかるのは最高です。

IIA-CIA-Part3関連資格知識: https://www.goshiken.com/IIA/IIA-CIA-Part3-mondaishu.html

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