IIA-CIA-Part3 資格問題集、Certified Internal Auditor - Part 3, Business Analysis And Information Technology

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試験科目:「Certified Internal Auditor - Part 3, Business Analysis and Information Technology」
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NO.1 Which statement best describes total quality management (TQM)?
A. TQM emphasizes doing each job right the first time.
B. TQM emphasizes better statistical quality control techniques.
C. TQM emphasizes reducing the cost of inspection.
D. TQM emphasizes encouraging cross-functional teamwork.
Answer: A

IIA-CIA-Part3 対策書   IIA-CIA-Part3 解説   
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.2 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 クエリ   IIA-CIA-Part3 例題   
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.3 Which of the following is a characteristic of total quality management (TQM)?
A. On-the-job training by other workers.
B. Management by objectives.
C. Education and self-improvement.
D. Quality by final inspection.
Answer: C

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

IIA-CIA-Part3 オンライン   IIA-CIA-Part3 練習   
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

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