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IIA-CIA-Part3認定試験は、内部監査担当者の間で高く求められている資格の1つです。この認定試験は、ビジネスコンセプトに関する知識と内部監査の文脈での適用能力を試すために設計されています。この試験は内部監査士協会（IIA）によって実施され、内部監査におけるビジネス知識の専門性を国際的に認められたものとして認められます。

IIA Business Knowledge for Internal Auditing 認定 IIA-CIA-Part3 試験問題 (Q164-Q169):

質問 # 164
The management of working capital is most crucial for which of the following aspects of business?

A. Liquidity
B. Efficiency
C. Profitability
D. Solvency

正解：A

解説：
Working capital management focuses on short-term assets and liabilities to ensure a business has enough cash and liquid assets to meet its short-term obligations. Effective management of working capital directly impacts liquidity, allowing an organization to maintain operational stability.
Let's analyze each option:
* Option A: Liquidity.
* Correct.
* Liquidity refers to an organization's ability to meet its short-term obligations, such as payroll, supplier payments, and operational expenses.
* Working capital management ensures sufficient cash flow and current assets to cover immediate liabilities, making liquidity the primary concern.
* IIA Reference: Internal auditors assess financial risk by evaluating liquidity management and cash flow strategies. (IIA Practice Guide: Auditing Liquidity Risk Management)
* Option B: Profitability.
* Incorrect.
* While working capital impacts profitability (e.g., through cost control and investment decisions), profitability is more related to revenue and cost management, not just liquidity.
* Option C: Solvency.
* Incorrect.
* Solvency refers to a company's long-term financial stability and its ability to meet debts over time.
* Working capital is a short-term financial measure and does not directly determine solvency.
* Option D: Efficiency.
* Incorrect.
* Efficiency relates to resource utilization and operational effectiveness, which are indirectly affected by working capital management but are not its primary focus.
Thus, the verified answer is A. Liquidity.

質問 # 165
A customer, operating in isolated foreign market, has approached the head salesperson for Product Line I and offered to purchase 4.000 units of a special-order product over the next 12 months_ This product would be sold in the same as Product Line 1's other products except that the customer is hoping for a price break. Product Line 1's cost to purchase this product cost of sales) would be US $14.70. Product Line 1 has excess capacity, meaning that the rate or amount of the remaining operating costs would not change as a consequence of the purchase and sale of this special- order product. The minimum selling price for this special-order product would be:

A. US $27.50
B. US $30.20
C. US $15.00
D. US $17.30

正解：C

解説：
Product Line I needs to cover its variable out-of-pocket costs as a minimum on this special-order product: therefore, any soiling pr1Sr ester than the variable cost will contribute towards profits. Thus, the minimum selling price of the special-order product is the variable cost divided by 1 minus the commission rate, or US$15 1$14.70 / 1.0 - 0.2)].

質問 # 166
Comparing actual results with a budget based on achieved volume is possible with the use of a:

A. Flexible budget.
B. Rolling budget.
C. Monthly budget.
D. Master budget.

正解：A

解説：
A flexible budget is essentially a series of several budgets prepared for many levels of sales or production. At the end of the period, management can compare actual costs or performance with the appropriate budgeted level in the flexible budget. New columns can quickly be made by interpolation or extrapolation, if necessary. A flexible budget is designed to allow adjustment of the budget to the actual level of activity} before comparing the budgeted activity with actual results.

質問 # 167
When management uses the absorption costing approach, fixed manufacturing overhead costs are classified as which of the following types of costs?

A. Direct, product costs.
B. Direct period costs,
C. Indirect product costs.
D. Indirect period costs

正解：C

解説：
Absorption costing is a costing method that allocates all manufacturing costs (both variable and fixed) to the cost of a product. In this method, fixed manufacturing overhead costs are treated as indirect product costs because they are not directly traceable to a single unit of production but are still part of the total cost of producing goods.
Let's analyze each option:
* Option A: Direct, product costs.
* Incorrect. Direct costs are costs that can be traced directly to a specific product, such as direct materials and direct labor. Fixed manufacturing overhead is not a direct cost because it is spread across all units produced.
* Option B: Indirect product costs.
* Correct. Fixed manufacturing overhead costs (such as rent, depreciation, and utilities for the production facility) are indirect costs because they support the entire production process rather than a specific product. However, under absorption costing, they are still treated as product costs and allocated to inventory.
* IIA Reference: The IIA's guidance on cost allocation states that absorption costing assigns all manufacturing costs (including fixed overhead) to products. (IIA Practice Guide: Cost and Profitability Analysis)
* Option C: Direct period costs.
* Incorrect. Period costs are expensed in the period they occur, while absorption costing treats fixed manufacturing overhead as part of inventory (product cost) until sold.
* Option D: Indirect period costs.
* Incorrect. Fixed manufacturing overhead is not expensed immediately as a period cost under absorption costing; it is capitalized into inventory and expensed as Cost of Goods Sold (COGS) when the product is sold.
Thus, the verified answer is B. Indirect product costs.

質問 # 168
In the years after the mind-service point of a depreciable asset which of the following depreciation methods will result in the highest depreciation expense?

A. Sum of the years' digits
B. Double-declining balance
C. Straight line
D. Declining balance

正解：A

質問 # 169
......

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真実的なIIA-CIA-Part3リンクグローバルと素晴らしいIIA-CIA-Part3真実試験

IIA-CIA-Part3試験の準備方法｜最高のIIA-CIA-Part3リンクグローバル試験｜効果的なBusiness Knowledge for Internal Auditing真実試験

IIA Business Knowledge for Internal Auditing 認定 IIA-CIA-Part3 試験問題 (Q164-Q169):