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  • Exam Code: IIA-CIA-Part1-KR
  • Exam Name: Essentials of Internal Auditing (IIA-CIA-Part1 Korean Version)
  • Version: V12.35
  • Q & A: 78 Questions and Answers

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NEW QUESTION: 1
통계적 품질 관리에는 종종 다음과 같은 기본 목적을 가진 관리도를 사용하는 것이 포함됩니다.
A. 정상 작동에서 벗어난 성능 경향을 감지합니다.
B. 생산 운영의 인건비 관리.
C. 회계 관리 절차가 작동하지 않는시기를 결정하십시오.
D. 정보 기술의 내부 제어 응용 프로그램을 모니터링합니다.
Answer: A
Explanation:
Statistical control charts are graphic aids for monitoring the status of any process subject to random variations. The chart consists of three horizontal lines plotted on a horizontal time scale. The vertical scale represents the appropriate quantitative measure. The center line represents the average range or overall mean for the process being controlled. The other two lines are the upper control limit and the lower control limit. The processes are measured periodically, and the values are plotted on the chart. If the value falls within the control limits, no action is taken. If the value falls outside the limits, the process is considered "out of control," and an investigation is made for possible corrective action. Another advantage of the chart is that it makes trends visible.

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