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優秀的IIA-CIA-Part3考試和資格考試中的領先提供商和快速下載IIA-CIA-Part3：Business Knowledge for Internal Auditing

從Google Drive中免費下載最新的KaoGuTi IIA-CIA-Part3 PDF版考試題庫：https://drive.google.com/open?id=1tZfptpBr2asb0DiO7ftxFyVXVQ1iVB2M

為什麼KaoGuTi IIA的IIA-CIA-Part3考試培訓資料與別的培訓資料相比，它更受廣大考生的歡迎呢，第一，這是共鳴的問題，我們必須真正瞭解考生的需求，而且要比任何網站都要全面到位。第二，專注，為了做好我們決定完成的事情，必須放棄所有不重要的機會。第三，人們的確會用表面來判斷一個東西的好壞，我們或許擁有最優秀最高品質的產品，但如果以粗製濫造的方式展示出來，自然會被列為粗製濫造的產品，如果以既有創意又很專業的方式呈現，那麼我們將得到最高的效果。KaoGuTi IIA的IIA-CIA-Part3考試培訓資料就是這樣成功的培訓資料，舍它其誰?

IIA-CIA-Part3考試包含100道多選題，必須在三個小時的時間限制內完成。要通過考試，候選人必須達到800分中的最低600分。該考試是基於計算機的，可以在任何時間，在測試中心或在線進行。

IIA-CIA-Part3 考試涵蓋了與商業知識相關的各種主題，包括組織結構、財務管理、IT 治理和風險管理。它要求候選人深入了解企業運作的方式，以及如何利用這些知識來增強其內部稽核實踐能力。該考試還強調了緊跟最新商業趨勢和實踐的重要性。

>> IIA-CIA-Part3考試 <<

IIA-CIA-Part3認證題庫 & 最新IIA-CIA-Part3考古題

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最新的 Certified Internal IIA-CIA-Part3 免費考試真題 (Q455-Q460):

問題 #455
What dollar sales volume, to the nearest dollar, would be required in Year 2 to earn the same net income as in Year 1?

A. US $9,576,000
B. US $6,938,031
C. US $10,374,000
D. US $8,736,000

答案：A

解題說明：
To earn the same net income in Year 2 as in Year 1. the contribution margin must equal the sum of the Year 1 pretax operating in Mme and the Year 2 fixed costs. The pretax operating income is calculated as US $3,429,360 $9,000,000 - $4,050,000 variable +coots
-$1.520.640 fixed costs). Fixed costs in Year 2 will be the same as in 1 year except for an increase of I IS $29,520 in fixed selling expenses, a total of US $1,550,160 $1.520014U as previously calculated + $29.520). The desired Year 2 sales volume must equal the Year 2 contribution margin of US $4,979,520 $3.429.360 desired pretax operating income + $1,550,160 fixed coats in year 2) divided by the contribution margin ratio CMR). The CMR may be determined from the unit price constant at US $9,000,000 +150,000 units = US $60 per unit) and unit variable cost data. Unit direct materials cost in Year 2 will increase by 10% to US $13.20 [$1.l $1.800.000 - 150,000 units)]. Unit direct labor cost in Year 2 is given as US $5.40. Unit variable overhead cost is constant at US $720 $1.080.000 150,000 units). Unit variable selling expense is constant at US$3.00 $450,000 + 150,000 units). Thus, total unit variable cost is US $28.80 $13.20 + $5.40 + $7.20 + $3.00), and the UCM is US $31.20 $60 unit selling price -1001 1101 The CMR is therefore US $.52 $31.20
-$60.00), and the desired Year 2 sales volume is US $9,576,1- oil [$4,979,520 CM - $.52).

Data regarding Year 1 operations for an enterprise that had no beginning or ending The enterprise estimates that next year direct materials costs will increase by 10% and direct labor costs will increase by US $0.60 per unit to US $5.40 per unit. In addition, fixed selling expenses will increase by US $29.520_ All other costs will be incurred at the same rates or amounts as the current year.

問題 #456
In Year 2, a manufacturing company instituted a total quality management TQM) program producing the following report:

On the basis of this report, which one of the fallowing statements is most likely true?

A. An increase in conformance costs resulted in a higher quality product and therefore resulted in a decrease in nonconformance costs.
B. Quality costs, such as scrap and rework, decreased by 48°/O.
C. Quality costs, such as returns and repairs under warranty, decreased by 40°l°.
D. An increase in inspection costs was solely responsible for the decrease in quality costs.

答案：A

解題說明：
TQM emphasizes the supplier's relationship with the customer and recognizes that everyone in a process is at some time a customer or supplier of someone else, either within or outside the organization. The costs of quality include costs of conformance and costs of nonconformance. Casts of conformance include prevention costs and appraisal inspection) costs. Nonconformance costs are composed of internal failure costs and external failure costs, such as lost opportunity. Conformance costs prevention and appraisal) increased substantially, whereas the nonconformance casts internal and external failure) decreased.
Hence, the increase in conformance casts resulted in a higher-quality product.

問題 #457
A computer company charges indirect manufacturing costs to a project at a fixed percentage of a cost pool. This project is covered by a cost-plus government contract.
Which of the following is an appropriate guideline for determining how costs are assigned to the pool?

A. Assign prime costs and variable administrative costs to the same pool.
B. Establish separate pools for variable and fixed costs.
C. Assign all manufacturing costs related to the project to the same pool.
D. Establish a separate pool for each assembly line worker to account for wages.

答案：B

解題說明：
Cost pools are accounts in which a variety of similar costs are accumulated prior to allocation to cost objectives. The overhead account is a cost pool into which various types of overhead are accumulated prior to their allocation. Indirect manufacturing costs are an element of overhead allocated to a cost pool. Ordinarily, different allocation methods are applied to variable and fixed costs, thus requiring them to be separated. Establishing separate pools allows the determination of dual overhead rates. As a result, the assessment of capacity costs, the charging of appropriate rates to user departments, and the isolation of variances are facilitated.

問題 #458
A carpet manufacturer maintains a retail division consisting of stores stocking its brand and other brands, and a manufacturing division that makes carpets and pads. An outside market exists for carpet padding material in which all padding produced can be sold. The proper transfer price for padding transferred from the manufacturing division to the retail division is:

A. Variable manufacturing division production cost.
B. Variable manufacturing division production cost plus variable selling and administrative cost.
C. Variable manufacturing division production cost plus allocated fixed factory overhead.
D. The market price at which the retail division could purchase padding.

答案：D

解題說明：
The three basic criteria that the transfer pricing system in a decentralized company should satisfy are to 1) provide information allowing central management to evaluate divisions with respect to total company profit and each division's contribution to profit, 2) stimulate each manager's efficiency without losing each division's autonomy, and 3) motivate each divisional manager to achieve his/her own profit goal in a manner contributing to the company's success. The market price should be used as the transfer price to avoid waste and maximize efficiency in a competitive economy an outside market in which all padding produced can be sold). This price also measures the product's profitability and the division managers' performance in a competitive environment.

問題 #459
Which of the following COSO internal control framework components encompasses establishing structures, reporting lines, authorities, and responsibilities?

A. Control environment.
B. Information and communication.
C. Control activities.
D. Monitoring.

答案：A

問題 #460
......

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