科目选择
CIA考试第三部分《 内部审计知识要素 》样题如下，大家可以此了解CIA考试中的主要题型和内容：
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Which of the following is the best strategy for limiting production delays caused by equipment breakdown and repair?
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Schedule production based on capacity planning.
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Plan maintenance activity based on an analysis of equipment repair work orders.
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Preauthorize equipment maintenance and overtime pay.
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Establish a preventive maintenance program for all production equipment.
View answer
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Incorrect. Scheduling production based on capacity utilization ignores other important factors such as demands.
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Incorrect. Budgeting maintenance department activities based on previous work orders will not prevent equipment breakdowns and repairs.
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Incorrect. Standing authorizations of work orders and overtime will not address the problem posed.
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Correct. A preventive maintenance program will reduce equipment breakdowns and repairs..
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Franchising and horizontal mergers are commonly used strategies in which of the following industry environments?
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Emerging industries.
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Declining industries.
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Fragmented industries.
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Mature industries.
View answer
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Incorrect. See answer “C”.
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Incorrect. See answer “C”.
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Correct. Strategies such as chaining, franchising, and horizontal mergers are commonly used in fragmented industries, because there are low barriers to entry. Companies in fragmented industries face many opportunities for differentiation but each opportunity for competitive advantage is small.
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Incorrect. See answer “C”.
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