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IIA-CIA-Part3題庫更新資訊 & IIA-CIA-Part3認證指南
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IIA-CIA-Part3認證指南 & IIA-CIA-Part3熱門認證
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IIA-CIA-Part3 考試旨在測試候選人對商業概念及其在內部稽核過程中應用的知識。考試涵蓋各種主題,例如商業敏銳度、財務管理、風險管理和戰略規劃。該考試為電腦測試,包含 100 個多項選擇題,必須在 2.5 小時內完成。
最新的 Certified Internal IIA-CIA-Part3 免費考試真題 (Q225-Q230):
問題 #225
The arrival times in a waiting-line (queuing) model follow which probability distribution?
- A. Poisson.
- B. Binomial.
- C. Chi-square.
- D. Exponential.
答案:A
解題說明:
Queuing models assume that arrivals follow a Poisson process: The events (arrivals) are independent, any number of events must be possible in the interval of time, the probability of an event is proportional to the length of the interval, and the probability of more than one event is negligible if the interval is sufficiently small.
問題 #226
Which of the following is an economic rationale for government intervention in trade?
- A. Protecting infant industries.
- B. Dealing with friendly countries.
- C. Maintaining spheres of influence.
- D. Preserving national identity.
答案:A
解題說明:
The infant-industry argument contends that protective tariffs are needed to allow new domestic industries to become established. Once such industries reach a maturity stage in their life cycles, the tariffs can supp: - dry be removed.
問題 #227
Should CyberAge use trade credit and continue paying at the end of the credit period?
- A. No, if the cost of alternative long-term financing is greater.
- B. Yes, if the entity's weighted-average cost of capital is equal to its weighted-average cost of trade credit.
- C. Yes, if the cost of alternative short-term financing is less.
- D. Yes, if the cost of alternative short-term financing is greater.
答案:D
解題說明:
The entity is currently paying an annual rate of 25.2% as determined below) to obtain trade credit and pay at the end of the credit period. This policy should be continued if trade credit is the only source of financing, or if other sources are available only at a higher rate. The annual rate is determined as follows If the entity pays Web Master within 10 days. it will US $500 2% X $25,000). Thus the entity is effectively paying US $500 to retain US $24,500 $25,000 - $500) for 20 days 30 - 10). The annualized interest rate on this borrowing is 36.7346% [(US $500 - $24,500) x 360 days - 20 days)]. The annualized rate on this borrowing is 36,7346% [(US $500 - $24,500) x 360 days - 20 days)]. Similarly the entity 90
- 10). The annualized rate on this borrowing is 23,6842% [(US $2,500 / $47,500 x 360 days / 80 days)]. The average amount borrowed from Web Master is US $16,333,33 [1 month x $24,500 x 20 days / 30 days)] and the average amount borrowed from Softidee is US $125,666,67 [3 months x $47,500 x 80 days / 90 days)]. Thus, the weighted average of these two rates based on average borrowings is 25.2% {(36.7346% x US $16,333,33) + 23,6842% x $126,666.67)]. / $16,333,33) + (23.6842% $126,666,66}] / $16,333,33 + $126,666,67)].
問題 #228
Assume that the optimal capital budget for the company is US $150 million. The marginal cost of capital and the appropriate discount rate to use in evaluating investment proposals for this company would be:
- A. 8%
- B. 10%
- C. 6%
- D. 12%
答案:B
解題說明:
The appropriate discount rate the cost of capital used in capital budgeting) theoretically is determined at the intersection of the IOS and MCC schedules. This intersection is at an r..1r-~:0 of IC I% and an optimal capital budget of US $125 million. However, if the optimal capital budget is assumed to be US $150 million, the company is still in the second interval of the MCC schedule. The marginal cost of financing in this part of the schedule is 10%.
問題 #229
Which of the following should be established by management during implementation of big data systems to enable ongoing production monitoring?
- A. Reports of software customization
- B. Master data management
- C. Change and patch management
- D. Key performance indicators
答案:D
問題 #230
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