專業的IIA-CIA-Part3最新題庫,最有效的考試資料幫助妳壹次性通過IIA-CIA-Part3考試
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IIA-CIA-Part3認證考試是為擁有至少兩年內部審計或相關領域經驗的內部稽核人員設計。該考試由125道多選題組成,基於內部審計的最新標準和最佳實踐。該考試基於電腦,需要約兩個半小時才能完成。
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最新的 Certified Internal IIA-CIA-Part3 免費考試真題 (Q216-Q221):
問題 #216
If a central bank wishes to implement an expansionary monetary policy, which one of the following actions would it take?
- A. Reduce the reserve requirement and raise the rate at which member banks may borrow from the central bank.
- B. Purchase additional government securities and lower the rate at which member banks may borrow from the central bank.
- C. Raise the rate at which member banks may borrow from the central bank and sell government securities.
- D. Raise the reserve requirement and the rate at which member banks may borrow from the central bank.
答案:B
解題說明:
A central bank affects monetary policy primarily through the purchase and sale of government securities. A purchase of securities is expansionary because it increases bank reserves and the money supply. However, the sale of government securities by the central bank contracts the money supply by removing resources from the economy.
Lowering the reserve requirement the percentage of deposits that a bank must keep on hand) also expands the money supply by increasing the loan able funds held by banks.
Similarly, lowering the rate at which member banks may borrow from the central bank encourages borrowing and increases the money supply.
問題 #217
Your company' has decided to enter the European market with one of its products and is now considering three advertising strategies. This market currently belongs to Company X. Company X is mare that your company is entering the market and is itself considering steps to protect its market. An analyst for your company has identified three strategies Company X might develop and has shown the payoffs for each in the tables below.
The analyst has formulated this:
- A. Game against nature.
- B. Zero-sum game.
- C. Cooperative game.
- D. Prisoner's dilemma.
答案:B
解題說明:
Game theory is a mathematical approach to decision making when confronted with an enemy or competitor. Games are classified according to the number of players and the algebraic sum of the payoffs. In a two-player game, if the payoff is given by the loser to the winner, the algebraic sum is zero, and the game is a zero-sum game. However, if it is possible for both players to profit, the game is a positive sum game. In this situation, the sum of the payoffs for each combination of strategies is zero. For example, if X takes no action and 1` chooses limited advertising. QC's payoff is -1 and Y's is 1. A bank plans to open a branch in one of five locations labeled L1, L2, L3, L4, L5). Demand for bank services may be high, medium, or low at each of these locations. Profits for each location-demand combination are presented in the payoff matrix.
問題 #218
Which of the following statements is true regarding partnership liquidation?
- A. Operations can continue after the liquidation if all partners agree
- B. Partnership liquidation ends both the legal and economic life of an entity
- C. Partnership liquidation occurs when there is capital deficiency Stable
- D. When a partnership is liquidated, each partner pays creditors from cash received
答案:B
問題 #219
Which of the following is a false statement about cost-based pricing?
- A. A cost-plus price equals the cost plus a markup.
- B. A commonly used cost-plus pricing formula is to add a markup percentage to the total cost.
- C. Variable costs may not be used as the basis for costs.
- D. A cost-based price should cover costs and provide the desired return on investment.
答案:C
解題說明:
Cost-based pricing begins with a cost determination followed by setting a price that will recover the value chain costs and provide the desired return on investment. A cost-plus price equals the cost plus a markup. Cost may be defined in many ways. Most companies use either absorption manufacturing cost or total cost when calculating the price. Variable costs may be used as the basis for cost, but then fixed costs must be covered by the markup.
問題 #220
Which of the following IT controls includes protection for mainframe computers and workstations?
- A. Physical and environmental controls.
- B. Organization and management controls
- C. System software controls
- D. Change management controls
答案:C
問題 #221
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