IIA-CIA-Part3 試験問題を無料オンラインアクセス

Capacity overbuilding is most likely to occur when management is focused on which of the following?

• A.Finance.
• B.Production.
• C.Diversification.
• D.Marketing.

Which of the following inventory costing methods requires the organization to account for the actual cost paid for the unit being sold?

• A.First-in-first-out (FIFO).
• B.Last-in-first-Out (LIFO}.
• C.Average cost.
• D.Specific identification

An organization decided to invest in new office equipment for $320,000. The estimated useful life of the equipment is four years. The residual value will be $40,000. The depreciation method is straight-line. The new equipment will allow the organization to save $150,000 per year. The estimated tax rate used in the organization is 30 percent. The required rate of return is 15 percent.
The following are present values of $1 during four years for 15 percent:
Year 1 = $0.87
Year 2 = $0.76
Year 3 = $0.66
Year 4 = $0.57
What is net present value of this investment?

• A.$63,160
• B.$40,360
• C.$3,100
• D.$71,140

Which of the following describes a typical desktop workstation used by most employees in their daily work?

• A.Workstation contains software that controls information flow between the organization ' s network and the Internet.
• B.Workstation contains software that enables the processing of transactions and is not shared among users of the organization ' s network.
• C.Workstation contains software that prevents unauthorized transmission of information into and out of the organization ' s network.
• D.Workstation contains software that manages user ' s access and processing of stored data on the organization ' s network.

Which of the following serves as a safeguard to protect the confidentiality of information being transmitted from an internal network to an external network?

• A.A virtual private network.
• B.A mobile network.
• C.A cloud network.
• D.An intranet.