IIA-CIA-Part3学習資料、IIA-CIA-Part3学習教材

Pass4TestのIIA-CIA-Part3参考書は間違いなくあなたが一番信頼できるIIA-CIA-Part3試験に関連する資料です。まだそれを信じていないなら、すぐに自分で体験してください。そうすると、きっと私の言葉を信じるようになります。Pass4Testのサイトをクリックして問題集のデモをダウンロードすることができますから、ご利用ください。PDF版でもソフト版でも提供されていますから、先ず体験して下さい。問題集の品質を自分自身で確かめましょう。

Pass4TestのIT専門家たちは彼らの豊富な知識と経験を活かして最新の短期で成果を取るトレーニング方法を研究しました。このトレーニング方法は受験生の皆さんに短い時間で予期の成果を取らせます。特に仕事しながら勉強している受験生たちにとって不可欠なツールです。Pass4Testトレーニング資料を選んだら、あなたは自分の夢を実現できます。

Pass4Testはその近道を提供し、君の多くの時間と労力も節約します。Pass4TestはIIAのIIA-CIA-Part3認定試験「Certified Internal Auditor - Part 3, Business Analysis and Information Technology」に向けてもっともよい問題集を研究しています。もしほかのホームページに弊社みたいな問題集を見れば、あとでみ続けて、弊社の商品を盗作することとよくわかります。ass4Testが提供した資料は最も全面的で、しかも更新の最も速いです。

試験番号：IIA-CIA-Part3
試験科目：「Certified Internal Auditor - Part 3, Business Analysis and Information Technology」
一年間無料で問題集をアップデートするサービスを提供いたします
最近更新時間：2014-05-11
問題と解答：全1554問 IIA-CIA-Part3 資格認定

>>詳しい紹介はこちら

 

Pass4Testを選択したら、成功が遠くではありません。Pass4Testが提供するIIAのIIA-CIA-Part3認証試験問題集が君の試験に合格させます。テストの時に有効なツルが必要でございます。

Pass4TestのIIA-CIA-Part3教材を購入したら、あなたは一年間の無料アップデートサービスを取得しました。試験問題集が更新されると、Pass4Testは直ちにあなたのメールボックスにIIA-CIA-Part3問題集の最新版を送ります。あなたは試験の最新バージョンを提供することを要求することもできます。最新のIIA-CIA-Part3試験問題を知りたい場合、試験に合格したとしてもPass4Testは無料で問題集を更新してあげます。

IIAのIIA-CIA-Part3認定試験に関連する知識を学んで自分のスキルを向上させ、IIA-CIA-Part3認証資格を通して他人の認可を得たいですか。IIAの認定試験はあなたが自分自身のレベルを高めることができます。IIA-CIA-Part3認定試験の資格を取ったら、あなたがより良く仕事をすることができます。この試験が非常に困難ですが、実は試験の準備時に一生懸命である必要はありません。Pass4TestのIIA-CIA-Part3問題集を利用してから、一回で試験に合格することができるだけでなく、試験に必要な技能を身につけることもできます。

弊社の商品は試験の範囲を広くカバーすることが他のサイトがなかなか及ばならないです。それほかに品質はもっと高くてIIAのIIA-CIA-Part3認定試験「Certified Internal Auditor - Part 3, Business Analysis and Information Technology」の受験生が最良の選択であり、成功の最高の保障でございます。

購入前にお試し,私たちの試験の質問と回答のいずれかの無料サンプルをダウンロード：http://www.pass4test.jp/IIA-CIA-Part3.html

NO.1 Which of the following is a characteristic of total quality management (TQM)?
A. Management by objectives.
B. On-the-job training by other workers.
C. Quality by final inspection.
D. Education and self-improvement.
Answer: D

IIA   IIA-CIA-Part3認定試験   IIA-CIA-Part3費用
Explanation:
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.

NO.2 All of the following are generally included in a cost-of-quality report except:
A. Warranty claims.
B. Design engineering.
C. Supplier evaluations.
D. Lost contribution margin.
Answer: D

IIA模擬   IIA-CIA-Part3内容   IIA-CIA-Part3通信
Explanation:
A cost-of-quality report includes most costs related to quality, specifically the costs of prevention,
appraisal, internal failure, and external failure.
11. Which of the following is not an appropriate measure of quality?
A. Market share.
B. Delivery performance.
C. Customer satisfaction.
D. Raw materials costs.
Answer: D

IIA   IIA-CIA-Part3特典   IIA-CIA-Part3 vue   IIA-CIA-Part3方法
Explanation:
Emphasizing lower input costs may result in more defective output, and higher input costs may or
may not reflect the procurement of better raw materials. Financial measures are thus mostly
unsuitable for measuring quality.
12. One of the main reasons that implementation of a total quality management (TQM) program
works better through the use of teams is:
A. Teams are more efficient and help an organization reduce its staffing.
B. Employee motivation is always higher for team members than for individual contributors.
C. Teams are a natural vehicle for sharing ideas, which leads to process improvement.
D. The use of teams eliminates the need for supervision, thereby allowing a company to reduce
staffing.
Answer: C

IIA種類   IIA-CIA-Part3   IIA-CIA-Part3フリーク   IIA-CIA-Part3特典
Explanation:
TQM promotes teamwork by modifying or eliminating traditional (and rigid) vertical hierarchies and
instead forming flexible groups of specialists. Quality circles, cross-functional teams, and
self-managed teams are typical formats. Teams are an excellent means of encouraging the sharing
of ideas and removing process improvement obstacles.
13. If a company is customer-centered, its customers are defined as:
A. Only people external to the company who have purchased something from the company.
B. Only people internal to the company who directly use its product.
C. Anyone external to the company and those internal who rely on its product to get their job done.
D. Everybody external to the company who is currently doing, or may in the future do, business with
the company.
Answer: C

IIA書籍   IIA-CIA-Part3スクール   IIA-CIA-Part3対策   IIA-CIA-Part3赤本
Explanation:
One of the principles of total quality management (TQM) is customer orientation, whether the
customer is internal or external. An internal customer is a member of the organization who relies on
another member's work to accomplish his/her task.
14. Management of a company is attempting to build a reputation as a world-class manufacturer
of quality products. Which of the following measures would not be used by the firm to measure
quality?
A. The percentage of shipments returned by customers because of poor quality.
B. The number of parts shipped per day.
C. The number of defective parts per million.
D. The percentage of products passing quality tests the firsttime
Answer: B

IIA会場   IIA-CIA-Part3   IIA-CIA-Part3資格   IIA-CIA-Part3関節
Explanation:
The number of parts shipped per day would most likely be used as a measure of the effectiveness
and efficiency of shipping procedures, not the quality of the product. This measure does not
consider how many of the parts are defective.
15. Quality costing is similar in service and manufacturing organizations. Nevertheless, the
differences
between these organizations have certain implications for quality management. Thus,
A. Direct labor costs are usually a higher percentage of total costs in manufacturing organizations.
B. External failure costs are relatively greater in service organizations.
C. Quality improvements resulting in more efficient use of labor time are more likely to be accepted
by employees in service organizations.
D. Poor service is less likely to result in loss of customers than a faulty product.
Answer: B

IIAクラムメディア   IIA-CIA-Part3クラムメディア   IIA-CIA-Part3合格率   IIA-CIA-Part3種類   IIA-CIA-Part3通信
Explanation:
External failure costs arise when problems occur after delivery. They occur because products or
services are nonconforming or otherwise do not satisfy customers. External failure costs in service
enterprises are even more important than in manufacturing environments. Faulty goods sometimes
maybe reworked or replaced to a customer's satisfaction, but poor service tends to result in a loss of
customers.
16. A means of limiting production delays caused by equipment breakdown and repair is to:
A. Schedule production based on capacity planning.
B. Plan maintenance activity based on an analysis of equipment repair work orders.
C. Pre-authorize equipment maintenance and overtime pay.
D. Establish a preventive maintenance program for all production equipment.
Answer: D

IIA   IIA-CIA-Part3体験   IIA-CIA-Part3
Explanation:
A preventive maintenance program reduces equipment breakdowns and repairs.
17. Under a total quality management (TQM) approach,
A. Measurement occurs throughout the process, and errors are caught and corrected at the source.
B. Quality control is performed by highly trained inspectors at the end of the production process.
C. Upper management assumes the primary responsibility for the quality of the products and
services.
D. A large number of suppliers are used in order to obtain the lowest possible prices.
Answer: A

IIA初心者   IIA-CIA-Part3学習   IIA-CIA-Part3参考書   IIA-CIA-Part3フリーク   IIA-CIA-Part3
Explanation:
TQM emphasizes quality as a basic organizational function. TQM is the continuous pursuit of quality
in every aspect of organizational activities. One of the basic principles of TQM is doing it right the
first time. Thus, errors should be caught and corrected at the source.
18. Which of the following is a key to successful total quality management (TQM)?
A. Training quality inspectors.
B. Focusing intensely on the customer.
C. Creating appropriate hierarchies to increase efficiency.
D. Establishing a well-defined quality standard, then focusing on meeting it.
Answer: B

IIA講座   IIA-CIA-Part3ガイド   IIA-CIA-Part3過去   IIA-CIA-Part3スクール   IIA-CIA-Part3   IIA-CIA-Part3取得
Explanation:
TQM emphasizes satisfaction of customers, both internal and external. TQM considers 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. Thus, TQM begins with external customer requirements, identifies internal
customer-supplier relationships and requirements, and establishes requirements for external
suppliers.
19. The four categories of costs associated with product quality costs are:
A. External failure, internal failure, prevention, and carrying.
B. External failure, internal failure, prevention, and appraisal.
C. External failure, internal failure, training, and appraisal.
D. Warranty, product liability, training, and appraisal.
Answer: B

IIA一発合格   IIA-CIA-Part3   IIA-CIA-Part3割引
Explanation:
Prevention costs are incurred to prevent defects. Appraisal costs are incurred to detect defective
output during and after the production process. Internal failure costs are associated with defective
output discovered before shipping. External failure costs are associated with defective output
discovered after it has reached the customer.
20. Statistical quality control often involves the use of control charts whose basic purpose is to:
A. Determine when accounting control procedures are not working.
B. Control labor costs in production operations.
C. Detect performance trends away from normal operations.
D. Monitor internal control applications of information technology.
Answer: C

IIAフリーク   IIA-CIA-Part3   IIA-CIA-Part3   IIA-CIA-Part3初心者   IIA-CIA-Part3 vue
Explanation:
Statistical control charts are graphic aids for monitoring the status of any process subject to random
variations. The chart consists of three horizontal lines plotted on a horizontal time scale. The vertical
scale represents the appropriate quantitative measure. The center line represents the average range
or overall mean for the process being controlled. The other two lines are the upper control limit and
the lower control limit. The processes are measured periodically, and the values are plotted on the
chart. If the value falls within the control limits, no action is taken. If the value falls outside the limits,
the process is considered "out of control," and an investigation is made for possible corrective
action. Another advantage of the chart is that it makes trends visible.

NO.3 In which of the following organizational structures does total quality management (TQM) work
best?
A. Hierarchal.
B. Teams of people from the same specialty.
C. Teams of people from different specialties.
D. Specialists working individually.
Answer: C

IIA   IIA-CIA-Part3教本   IIA-CIA-Part3フリーク   IIA-CIA-Part3入門   IIA-CIA-Part3通信   IIA-CIA-Part3教本
Explanation:
TQM advocates replacement of the traditional hierarchal structure with teams of people from
different specialties. This change follows from TQM's emphasis on empowering employees and
teamwork. Employees should (1) have proper training, necessary information, and the best tools;
(2) be fully engaged in the decision process; and (3) receive fair compensation. If such empowered
employees are assembled in teams of individuals with the required skills, TQM theorists believe
they will be more effective than people performing their tasks separately in a rigid structure.

NO.4 Which of the following is not required by ISO 9000 standards?
A. Establishment of a quality management system.
B. Creation of an internal audit system.
C. Consistent high quality products.
D. Onsite inspections by a registrar.
Answer: C

IIA教本   IIA-CIA-Part3   IIA-CIA-Part3初心者
Explanation:
ISO 9000 is a set of generic standards for establishing and maintaining a quality system within an
entity. The standards provide no basis forjudging the quality of the end product. The marketplace
makes this determination. The objective of ISO 9000 standards is to ensure consistent quality.

NO.5 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 level of employee participation in setting budgets.
C. High amount of bad debt write-offs.
D. High number of suppliers.
Answer: C

IIA合格点   IIA-CIA-Part3   IIA-CIA-Part3ふりーく   IIA-CIA-Part3   IIA-CIA-Part3   IIA-CIA-Part3ふりーく
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.6 The use of teams in total quality management (TQM) is important because:
A. Well-managed teams can be highly creative and are able to address complex problems better
than individuals can.
B. Teams are quicker to make decisions, thereby helping to reduce cycle time.
C. Employee motivation is higher for team members than for individual contributors.
D. The use of teams eliminates the need for supervision, thereby allowing a company to become
leaner and more profitable.
Answer: A

IIA書籍   IIA-CIA-Part3攻略   IIA-CIA-Part3教本   IIA-CIA-Part3攻略
Explanation:
Teams can use the diverse knowledge and skills of all team members. Employee involvement means
training and empowering employees to harness their creativity for problem solving. Quality control
circles are used to obtain input from employees and to locate the best perspective on problem
solving.

NO.7 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 is expensive to do the inspections at the end of the process.
B. It is not possible to rework defective items.
C. It is not 100% effective.
D. It does not focus on improving the entire production process.
Answer: A

IIA   IIA-CIA-Part3関節   IIA-CIA-Part3関節   IIA-CIA-Part3過去
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.8 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. Copying leading organizations to better compete with them.
B. Focusing on the total quality of products and services.
C. Being efficient and effective at the same time, in order to indirectly affect profits.
D. Managing costs of products and services better, in order to become the low-cost provider.
Answer: B

IIA初心者   IIA-CIA-Part3合格率   IIA-CIA-Part3科目   IIA-CIA-Part3費用   IIA-CIA-Part3受験記
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.