Financial The Certified Internal Auditor Part 3 CIA-III Exam Questions in PDF

Free Financial CIA-III Dumps Questions (page: 14)

The average labor cost per unit for the first batch produced by a new process is US $120. The cumulative average labor cost after the second batch is US $72 per product. Using a batch size of 100 and assuming the learning curve continues, the total labor cost of four batches will be:

  1. US$4,320
  2. US$10,368
  3. US$2,592
  4. US$17,280

Answer(s): D

Explanation:

The learning curve reflects the increased rate at which people perform tasks as they gain experience. The time required to perform a given task becomes progressively shorter. Ordinarily, the curve is expressed in a percentage of reduced time to complete a task for each doubling of cumulative production. One common assumption in a learning curve model is that the cumulative average time (and labor cost) per unit is reduced by a certain percentage each time production doubles. Given a US $120 cost per unit for the first 100 units and a US $72 cost per unit when cumulative production doubled to 200 units, the learning curve percentage must be 60% (US $72 + $120). If production is again doubled to 400 units (four batches), the average unit labor cost should be US $43.20 ($72 x 60%). Hence, total labor cost for 400 units is estimated to be US $17,280 (400 units x $43.20).



CORRECT TEXT
Simulation, a widely used technique in decision modeling, is a(n):

  1. Process of modeling whereby real activities are represented in mathematical or other form.
  2. Technique used to pinpoint random deviations in industrial processes and other repetitive operations.
  3. Technique used to separate costs into fixed and variable portions.
  4. Inventory management model that is used to calculate the optimum order quantity.

Answer(s): A

Explanation:

Computer simulation is used when an optimization model cannot be developed, e.g., because the variables exceed the equations describing them. Simulation involves constructing a mathematical/logical model incorporating most of the features of the problem. This model is tested in a variety of hypothetical situations, and the modeled responses can then be measured.



An account executive has just designed a Monte Carlo model to estimate the costs of a particular type of project. Validating the model could include all except:

  1. Checking for errors in the computer programming.
  2. Checking that assumed probability distributions are reasonable.
  3. Comparing test results with previously validated models.
  4. Applying the model.

Answer(s): D

Explanation:

The Monte Carlo technique is used in a simulation to generate the individual values for a random value. An essential step in the simulation procedure is to validate the mathematical model used. This process involves not only searching for errors but also verifying the assumptions. It also should provide some assurance that the results of the experiment will be realistic. This assurance is often obtained using historical data. If the model gives results equivalent to what actually happened, the model is historically valid. There is still some risk, however, that changes could make the model invalid for the future. The model should not be implemented until this validation process is complete.



Which of the following is not true about simu-lation models that use Monte Carlo processes?

  1. They are deterministic in nature.
  2. They may involve sampling.
  3. They mathematically estimate what actual performance would be.
  4. They emulate stochastic systems.

Answer(s): A

Explanation:

The Monte Carlo simulation is often used in computer modeling to generate the individual values for a random variable. The performance of a quantitative model under uncertainty may be investigated by randomly selecting values for each variable in the model (based on the probability distribution of each variable) and then calculating the value of the solution. Because Monte Carlo processes use the laws of probability to generate values for random variables, simulations using them are probabilistic, not deterministic.



The sales manager for a builder of custom yachts developed the following conditional table for annual production and sales:



According to the table, how many yachts should be built?

  1. 10
  2. 20
  3. 30
  4. 50

Answer(s): C

Explanation:

To achieve the maximum expected profit. 30 yachts should be built. For each level of production, multiply the probability of demand by the expected profit. The computation for the maximum is: 0.1 (-US $10) + 0.2($10) + 0.5($30) + 0.2($30) = US $22.



Share your comments for Financial CIA-III exam with other users:

S
Smaranika
6/22/2023 8:42:00 AM

could you please upload the dumps of sap c_sac_2302

B
Blessious Phiri
8/15/2023 1:56:00 PM

asm management configuration is about storage

L
Lewis
7/6/2023 8:49:00 PM

kool thumb up

M
Moreece
5/15/2023 8:44:00 AM

just passed the az-500 exam this last friday. most of the questions in this exam dumps are in the exam. i bought the full version and noticed some of the questions which were answered wrong in the free version are all corrected in the full version. this site is good but i wish the had it in an interactive version like a test engine simulator.

T
Terry
5/24/2023 4:41:00 PM

i can practice for exam

E
Emerys
7/29/2023 6:55:00 AM

please i need this exam.

G
Goni Mala
9/2/2023 12:27:00 PM

i need the dump

L
Lenny
9/29/2023 11:30:00 AM

i want it bad, even if cs6 maybe retired, i want to learn cs6

M
MilfSlayer
12/28/2023 8:32:00 PM

i hate comptia with all my heart with their "choose the best" answer format as an argument could be made on every question. they say "the "comptia way", lmao no this right here boys is the comptia way 100%. take it from someone whos failed this exam twice but can configure an entire complex network that these are the questions that are on the test 100% no questions asked. the pbqs are dead on! nice work

S
Swati Raj
11/14/2023 6:28:00 AM

very good materials

K
Ko Htet
10/17/2023 1:28:00 AM

thanks for your support.

P
Philippe
1/22/2023 10:24:00 AM

iam impressed with the quality of these dumps. they questions and answers were easy to understand and the xengine app was very helpful to use.

S
Sam
8/31/2023 10:32:00 AM

not bad but you question database from isaca

B
Brijesh kr
6/29/2023 4:07:00 AM

awesome contents

J
JM
12/19/2023 1:22:00 PM

answer to 134 is casb. while data loss prevention is the goal, in order to implement dlp in cloud applications you need to deploy a casb.

N
Neo
7/26/2023 9:36:00 AM

are these brain dumps sufficient enough to go write exam after practicing them? or does one need more material this wont be enough?

B
Bilal
8/22/2023 6:33:00 AM

i did attend the required cources and i need to be sure that i am ready to take the exam, i would ask you please to share the questions, to be sure that i am fit to proceed with taking the exam.

J
John
11/12/2023 8:48:00 PM

why only give explanations on some, and not all questions and their respective answers?

B
Biswa
11/20/2023 8:50:00 AM

refresh db knowledge

S
Shalini Sharma
10/17/2023 8:29:00 AM

interested for sap certification

E
ethan
9/24/2023 12:38:00 PM

could you please upload practice questions for scr exam ?

V
vijay joshi
8/19/2023 3:15:00 AM

please upload free oracle cloud infrastructure 2023 foundations associate exam braindumps

A
Ayodele Talabi
8/25/2023 9:25:00 PM

sweating! they are tricky

R
Romero
3/23/2022 4:20:00 PM

i never use these dumps sites but i had to do it for this exam as it is impossible to pass without using these question dumps.

J
John Kennedy
9/20/2023 3:33:00 AM

good practice and well sites.

N
Nenad
7/12/2022 11:05:00 PM

passed my first exam last week and pass the second exam this morning. thank you sir for all the help and these brian dumps.

L
Lucky
10/31/2023 2:01:00 PM

does anyone who attended exam csa 8.8, can confirm these questions are really coming ? or these are just for practicing?

P
Prateek
9/18/2023 11:13:00 AM

kindly share the dumps

I
Irfan
11/25/2023 1:26:00 AM

very nice content

P
php
6/16/2023 12:49:00 AM

passed today

D
Durga
6/23/2023 1:22:00 AM

hi can you please upload questions

J
JJ
5/28/2023 4:32:00 AM

please upload quetions

N
Norris
1/3/2023 8:06:00 PM

i passed my exam thanks to this braindumps questions. these questions are valid in us and i highly recommend it!

A
abuti
7/21/2023 6:10:00 PM

are they truely latest

AI Tutor 👋 I’m here to help!