최신IIA ACCA CIA Challenge - IIA-ACCA무료샘플문제
문제1
Which of the following options correctly defines a transmission control protocol/Internet protocol (TCP/IP)?
Which of the following options correctly defines a transmission control protocol/Internet protocol (TCP/IP)?
정답: D
문제2
Which of the following is the most common method of fraud detection?
Which of the following is the most common method of fraud detection?
정답: A
문제3
Management would like to self-assess the overall effectiveness of the controls in place for its 200-person manufacturing department. Which of the following client-facilitated approaches is likely to be the most efficient way to accomplish this objective?
Management would like to self-assess the overall effectiveness of the controls in place for its 200-person manufacturing department. Which of the following client-facilitated approaches is likely to be the most efficient way to accomplish this objective?
정답: C
문제4
Which of the following borrowing options is an unsecured loan?
Which of the following borrowing options is an unsecured loan?
정답: A
문제5
Which of the following factors is most likely to lead to a lack of cohesiveness in a project team?
Which of the following factors is most likely to lead to a lack of cohesiveness in a project team?
정답: B
문제6
Which of the following is an element of effective negotiating?
Which of the following is an element of effective negotiating?
정답: A
문제7
Import quotas that limit the quantities of goods that a domestic subsidiary can buy from its foreign parent company represent which type of barrier to the parent company?
Import quotas that limit the quantities of goods that a domestic subsidiary can buy from its foreign parent company represent which type of barrier to the parent company?
정답: D
문제8
According to MA guidance on IT which of the following best describes a but recovery and restore processes have not been defined?
According to MA guidance on IT which of the following best describes a but recovery and restore processes have not been defined?
정답: D
문제9
An organization produces two products, X and Y.
The materials used for the production of both products are limited to 500 kilograms (kg) per month. All other resources are unlimited and their costs are fixed. Individual product details are as follows:
Product X
Product Y
Selling price per unit
$10
$13
Materials per unit (at $1/kg)
2 kg
6 kg
Monthly demand
100 units
120 units
In order to maximize profit, how much of product Y should the organization produce each month?
An organization produces two products, X and Y.
The materials used for the production of both products are limited to 500 kilograms (kg) per month. All other resources are unlimited and their costs are fixed. Individual product details are as follows:
Product X
Product Y
Selling price per unit
$10
$13
Materials per unit (at $1/kg)
2 kg
6 kg
Monthly demand
100 units
120 units
In order to maximize profit, how much of product Y should the organization produce each month?
정답: A
문제10
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?
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?
정답: D
문제11
If a just-in-time purchasing system is successful in reducing the total inventory costs of a manufacturing company, which of the following combinations of cost changes would be most likely to occur?
If a just-in-time purchasing system is successful in reducing the total inventory costs of a manufacturing company, which of the following combinations of cost changes would be most likely to occur?
정답: B
문제12
Which of the following items should the chief audit executive disclose to senior management regarding the results of the internal audit activity's quality assessments?
Which of the following items should the chief audit executive disclose to senior management regarding the results of the internal audit activity's quality assessments?
정답: B
문제13
Which of the following is most likely to be considered a control weakness?
Which of the following is most likely to be considered a control weakness?
정답: D
문제14
Which of the following are appropriate functions for an IT steering committee?
1. Assess the technical adequacy of standards for systems design and programming.
2. Continually monitor of the adequacy and accuracy of software and hardware in use.
3. Assess the effects of new technology on the organization`s IT operations.
4. Provide broad oversight of implementation, training, and operation of new systems.
Which of the following are appropriate functions for an IT steering committee?
1. Assess the technical adequacy of standards for systems design and programming.
2. Continually monitor of the adequacy and accuracy of software and hardware in use.
3. Assess the effects of new technology on the organization`s IT operations.
4. Provide broad oversight of implementation, training, and operation of new systems.
정답: A
문제15
An internal auditor discovered that several unauthorized modifications were made to the production version of an organization's accounting application. Which of the following best describes this deficiency?
An internal auditor discovered that several unauthorized modifications were made to the production version of an organization's accounting application. Which of the following best describes this deficiency?
정답: C