最受推薦的最新IIA-CIA-Part3題庫資訊，免費下載IIA-CIA-Part3學習資料得到妳想要的IIA證書

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最新的 Certified Internal IIA-CIA-Part3 免費考試真題 (Q334-Q339):

問題 #334
Following an evaluation of an organization's IT controls, an internal auditor suggested improving the process where results are compared against the input. Which of the following IT controls would the Internal auditor recommend?

A. Output controls.
B. Input controls
C. Processing controls.
D. Integrity controls.

答案：C

問題 #335
The following information and diagram apply to a project:

The earliest completion time for the project is:

A. 14 days.
B. 20 days.
C. 11 days.
D. 15 days.

答案：D

解題說明：
The two paths through the network are A-C-E (5 + 4 + 6 = 15 days) and B-D-E (3 + 2 + 6 = 11 days). The critical or longest path is thus A-C-E. Hence, the earliest completion time is 15 days.

問題 #336
The marginal cost of capital MCC) curve for this entity rises price, first when the entity has raised US $75 million and again when US $175 million of new funds has been raised. These increases in the MCC are caused by:

A. Increases in the returns on the additional investments undertaken.
B. Increases in the cost of at least one of the financing sources.
C. Decreases in the cost of at least one of the financing sources.
D. Decreases in the returns on the additional investments undertaken.

答案：B

解題說明：
The MCC is a weighted average of the costs of the different financing sources. If the cost of any source of financing increases, the MCC curve will rise. The MCC curve is upward sloping because the lowest cost financing sources are assumed to be used first. Thus, as cumulative debt increases, the cost of debt also increases. CyberAge Outlet. a relatively new store, is a cafe that offers customers the opportunity to browse the Internet or play computer games at their tables while they drink coffee. The customer pays a fee based on the amount of time spent signed on to the computer. The store also sells books, tee-shirts, and computer accessories. CyberAge has been paying all of its bills on the last day of the payment period, thus forfeiting all supplier discounts. Shown below are data on CyberAge's two major vendors, including average monthly purchases and credit terms.

問題 #337
A deferred tax asset is recognized for:

A. A deductible temporary difference if the future availability of taxable profit is probable
B. Goodwill if its amortization is nondeductible for tax purposes.
C. Negative goodwill treated as deferred income.
D. The initial recognition of an asset that is not part of a business combination and does not affect accounting profit or taxable profit at the date of the transaction.

答案：A

解題說明：
A deferred tax asset is recognized for most deductible TDs and for the carry forward of unused tax losses and credits, but only to the extent it is probable that taxable profit will be available to permit the use of those amounts.

問題 #338
Which of the following are likely indicators of ineffective change management?
1.IT management is unable to predict how a change will impact interdependent systems or business processes.
2.There have been significant increases in trouble calls or in support hours logged by programmers.
3.There is a lack of turnover in the systems support and business analyst development groups.
4.Emergency changes that bypass the normal control process frequently are deemed necessary.

A. 2 and 4 only
B. 1, 2, and 4 only
C. 1, 2, 3, and 4
D. 1 and 3 only

答案：B

問題 #339
......

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IIA-CIA-Part3權威考題: https://www.kaoguti.com/IIA-CIA-Part3_exam-pdf.html

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最受推薦的最新IIA-CIA-Part3題庫資訊，免費下載IIA-CIA-Part3學習資料得到妳想要的IIA證書

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最新的 Certified Internal IIA-CIA-Part3 免費考試真題 (Q334-Q339):

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