IIA-CIA-Part3 テスト内容、Certified Internal Auditor - Part 3, Business Analysis And Information Technology

NO.1 Which of the following costs of quality is a failure cost?
A. Contract penalty for delivery of nonconforming goods.
B. Costs of inspecting in-process items.
C. Costs of quality circles.
D. Systems development costs.
Answer: A

IIA-CIA-Part3 赤本   
Explanation:
Failure costs are incurred after defective output has been removed from production. A contract
penalty for faulty goods is an example of an external failure cost.

NO.2 Which statement best describes total quality management (TQM)?
A. TQM emphasizes better statistical quality control techniques.
B. TQM emphasizes reducing the cost of inspection.
C. TQM emphasizes doing each job right the first time.
D. TQM emphasizes encouraging cross-functional teamwork.
Answer: C

IIA-CIA-Part3 範囲   
Explanation:
TQM establishes quality as an organizational objective and views it as a major component of the
organization's service to its customers. It emphasizes employee training and commitment,
productservice design and production, and customer service. Ordinarily, the quality of a product or
service is as important to customers as cost and timeliness. Superior product quality is not merely
the result of more inspection, better statistical quality control, and cross-functional teamwork.
Manufactures must make fundamental changes in the way they produce products and do each job
right the first time.

NO.3 The use of teams in total quality management (TQM) is important because:
A. Teams are quicker to make decisions, thereby helping to reduce cycle time.
B. Well-managed teams can be highly creative and are able to address complex problems better
than individuals can.
C. The use of teams eliminates the need for supervision, thereby allowing a company to become
leaner and more profitable.
D. Employee motivation is higher for team members than for individual contributors.
Answer: B

IIA-CIA-Part3 クエリ   
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.4 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 does not focus on improving the entire production process.
B. It is expensive to do the inspections at the end of the process.
C. It is not 100% effective.
D. It is not possible to rework defective items.
Answer: B

IIA-CIA-Part3 解説   
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.

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IIA-CIA-Part3試験番号:IIA-CIA-Part3
試験科目:「Certified Internal Auditor - Part 3, Business Analysis and Information Technology」
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最近更新時間:2017-10-12
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