IIA-CIA-Part3真実試験、IIA-CIA-Part3テスト問題集

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試験番号：IIA-CIA-Part3 認定テキスト
試験科目：「Certified Internal Auditor - Part 3, Business Analysis and Information Technology」
最近更新時間：2016-09-17
問題と解答：1554

>> IIA-CIA-Part3 認定テキスト

 

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NO.1 A traditional quality control process in manufacturing consists of mass inspection of goods
only at the end of a production process. A major deficiency of the traditional control process is that:
A. It does not focus on improving the entire production process.
B. It is not possible to rework defective items.
C. It is not 100% effective.
D. It is expensive to do the inspections at the end of the process.
Answer: D

IIA-CIA-Part3日本語サンプル
Explanation:
The process used to produce the goods is not thoroughly reviewed and evaluated for efficiency and
effectiveness. Preventing defects and increasing efficiency by improving the production process
raises quality standards and decreases costs.

NO.2 Which statement best describes total quality management (TQM)?
A. TQM emphasizes encouraging cross-functional teamwork.
B. TQM emphasizes doing each job right the first time.
C. TQM emphasizes better statistical quality control techniques.
D. TQM emphasizes reducing the cost of inspection.
Answer: B

IIA-CIA-Part3受験料過去問 IIA-CIA-Part3対策問題
Explanation:
TQM establishes quality as an organizational objective and views it as a major component of the
organization's service to its customers. It emphasizes employee training and commitment,
productservice design and production, and customer service. Ordinarily, the quality of a product or
service is as important to customers as cost and timeliness. Superior product quality is not merely
the result of more inspection, better statistical quality control, and cross-functional teamwork.
Manufactures must make fundamental changes in the way they produce products and do each job
right the first time.

NO.3 A company with many branch stores has decided to use its best-performing store as a
benchmark organization for the purpose of analyzing the accuracy and reliability of branch store
financial reporting.
Which one of the following is the most likely measure to be included in a financial benchmark?
A. High turnover of employees.
B. High amount of bad debt write-offs.
C. High number of suppliers.
D. High level of employee participation in setting budgets.
Answer: B

IIA-CIA-Part3評判
Explanation:
Internal benchmarking is the application of best practices in one part of the organization (e.g., a
high-performing branch store) to its other parts (other branches). This process requires, among
other things, use of quantitative and qualitative measures. A key indicator for financial performance
measurement is the amount of bad debt write-offs. A high level of bad debt write-offs could
indicate fraud, which would compromise the accuracy and reliability of financial reports. Bad debt
write-offs may result from recording fictitious sales.

NO.4 Focusing on customers, promoting innovation, learning new philosophies, driving out fear, and
providing extensive training are all elements of a major change in organizations. These elements are
aimed primarily at:
A. Managing costs of products and services better, in order to become the low-cost provider.
B. Copying leading organizations to better compete with them.
C. Being efficient and effective at the same time, in order to indirectly affect profits.
D. Focusing on the total quality of products and services.
Answer: D

IIA-CIA-Part3コンポーネント
Explanation:
TQM is a comprehensive approach to quality. It treats the pursuit of quality as a basic organizational
function that is as important as production or marketing. TQM is the continuous pursuit of quality in
every aspect of organizational activities through (1) a philosophy of doing it right the first time; (2)
employee training and empowerment; (3) promotion of teamwork; (4) improvement of processes;
and (5) attention to satisfaction of customers, both internal and external. TQM emphasizes the
supplier's relationship with the customer, identifies customer needs, and recognizes that everyone
in a process is at some time a customer or supplier of someone else, either inside or outside of the
organization.

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