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IIA-CIA-Part3試験番号:IIA-CIA-Part3問題集
試験科目:Certified Internal Auditor - Part 3, Business Analysis and Information Technology
最近更新時間:2017-09-29
問題と解答:全1554問 IIA-CIA-Part3 学習指導
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>> IIA-CIA-Part3 学習指導

 

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. Education and self-improvement.
D. Quality by final inspection.
Answer: C
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 In which of the following organizational structures does total quality management (TQM) work
best?
A. Specialists working individually.
B. Teams of people from the same specialty.
C. Hierarchal.
D. Teams of people from different specialties.
Answer: D

IIA-CIA-Part3 方法   
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.3 Which of the following costs of quality is a failure cost?
A. Systems development costs.
B. Costs of inspecting in-process items.
C. Costs of quality circles.
D. Contract penalty for delivery of nonconforming goods.
Answer: D

IIA-CIA-Part3 答案   
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.4 Which statement best describes total quality management (TQM)?
A. TQM emphasizes better statistical quality control techniques.
B. TQM emphasizes doing each job right the first time.
C. TQM emphasizes encouraging cross-functional teamwork.
D. TQM emphasizes reducing the cost of inspection.
Answer: B
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.
 

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