IIA IIA-CHAL-SPECENU Q&A - in .pdf

  • IIA-CHAL-SPECENU pdf
  • Exam Code: IIA-CHAL-SPECENU
  • Exam Name: CIA Specialty Challenge Exam - English
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  • Q & A: 85 Questions and Answers
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  • Exam Code: IIA-CHAL-SPECENU
  • Exam Name: CIA Specialty Challenge Exam - English
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  • Exam Code: IIA-CHAL-SPECENU
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NEW QUESTION: 1
감사 관리자가 방금 임원 교육 프로그램에서 돌아와서 감사 부서에서 생산 비용 변경을 유발할 수있는 요인을 식별하는 데 도움이 되는 수학적 모델을 개발할 것을 제안했습니다. 관리자에 따르면 이 모델은 회사에 현재 3 개의 개별 생산 (비용) 센터가 있음을 인식해야합니다.
다음 중 감사 관리자가 제안한 분석에 가장 적합한 방법은 무엇입니까?
A. 생산 된 각 제품의 달러 가치로 샘플을 분류하여 부서 당 생산 비용의 고전적인 변수 샘플링 추정치를 개발합니다.
B. 원자재 재고 비용, 부서 직원 수 및 초과 근무 수당과 같은 변수를 포함하여 생산 비용에 대한 다중 회귀 분석을 개발합니다.
생산 원가와 판매 원가에 관한 선형 회귀 분석을 개발한다.
C. 세 부서의 원재료 재고 비용과 비교하여 생산 비용의 3 년 비율 분석을 개발합니다.
Answer: B
Explanation:
Regression analysis extends correlation to find an equation for the linear relationship among variables. The behavior of a dependent variable, such as cost of production, is explained in terms of one or more independent variables (for example, raw material costs, employees, overtime). Thus, multiple regression analysis determines functional relationships among quantitative variables.

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