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IIA-CIA-PART3（內部審計的商業知識）認證考試旨在測試業務敏銳度領域內部審計師的知識和技能，並了解組織的運營。該認證由內部審計師研究所（IIA）提供，該研究所是一個為內部審計師提供專業發展和認證的全球組織。

通過IIA-CIA-Part3考試是獲得CIA認證並在內部稽核職業中取得進展的重要一步。這種認證受雇主高度重視，並證明了考生在內部稽核領域的卓越承諾。此外，為考試做準備所獲得的知識可以幫助內部稽核師提高其商業敏銳度，為其組織提供更好的價值。

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最新的 Certified Internal IIA-CIA-Part3 免費考試真題 (Q392-Q397):

問題 #392
Which of the following statements is true regarding cost-volume-profit analysis?

A. Breakeven occurs when the contribution margin covers fixed costs
B. Contribution margin is the amount remaining from sales revenue after fixed expenses have been deducted
C. Following breakeven, net operating income will increase by the excess of fixed costs less the variable costs per unit sold
D. Breakeven is the amount of units sold to cover variable costs

答案：A

解題說明：
Reference: IIA Business Knowledge for Internal Auditing, Cost-Volume-Profit Analysis section.

問題 #393
Which of the following is a characteristic of total quality management (TQM)?

A. On-the-job training by other workers.
B. Quality by final inspection.
C. Management by objectives.
D. Education and self-improvement.

答案：D

解題說明：
TQM is the continuous pursuit of quality in every aspect of organizational activities. One of the means of achieving this is through employee training and empowerment.

問題 #394
Which of the following statements is true regarding the resolution of interpersonal conflict?

A. Unrealized expectations can be avoided with open and honest discussion.
B. Deferring action should be used until there is sufficient time to fully deal with the issue.
C. Reorganization would probably not help ambiguous or overlapping jurisdictions.
D. Timely and unambiguous clarification of roles and responsibilities will eliminate most interpersonal conflict.

答案：A

問題 #395
Attacks on computer networks may take many forms. Which of the following uses the computers of innocent parties infected with Trojan horse programs?

A. A password-cracking attack.
B. A brute-force attack.
C. A man-in-the-middle attack.
D. A distributed denial-of-service attack.

答案：D

解題說明：
A denial-of-service DOS) attack is an attempt to overload a system e.g., a network or Web server) with false messages so that it cannot function a system crash). A distributed DOS attack comes from multiple sources, for example, the machines of innocent parties infected by Trojan horses. When activated, these programs send messages to the target and leave the connection open. A DOS may establish as many network connections as possible to exclude other users, overload primary memory, or corrupt file systems.

問題 #396
When developing an effective risk-based plan to determine audit priorities, an internal audit activity should start by:

A. Observing and analyzing controls.
B. Identifying risks to the organization's operations.
C. Reviewing organizational objectives.
D. Prioritizing known risks.

答案：C

問題 #397
......

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有效的IIA-CIA-Part3熱門題庫和資格考試中的領導者和非常好的IIA Business Knowledge for Internal Auditing

綜合全面IIA-CIA-Part3熱門題庫，最好的考試題庫幫助妳壹次性通過IIA-CIA-Part3考試

最新的 Certified Internal IIA-CIA-Part3 免費考試真題 (Q392-Q397):

專業的IIA-CIA-Part3熱門題庫，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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