IIA-CIA-Part3

Provide broad oversight of implementation, training, and operation of new systems.A . 1, 2, and 3B . 1, 2, and 4C . 1, 3, and 4D . 2, 3, and 4View AnswerAnswer: D

An organization engages in questionable financial reporting practices due to pressure to meet unrealistic performance targets. Which internal control component is most negatively affected?A . Monitoring.B . Control activities.C . Risk assessment.D . Control environment.View AnswerAnswer: D

When initiating international ventures, an organization should consider cultural dimensions in order to prevent misunderstandings. Which of the following does not represent a recognized cultural dimension in a work environment?A . Self control.B . Power distance.C . Masculinity versus femininity.D . Uncertainty avoidance.View AnswerAnswer: A

According to IIA guidance, which of the following corporate social responsibility (CSR) activities is appropriate for the internal audit activity to perform?A . Determine the optimal amount of resources for the organization to invest in CSC . Align CSR program objectives with the organization's strategic plan.D . Integrate CSR activities...

A manager has difficulty motivating staff to improve productivity, despite establishing a lucrative individual reward system. Which of the following is most likely the cause of the difficulty?A . High degree of masculinity.B . Low uncertainty avoidance.C . High collectivism.D . Low long-term orientation.View AnswerAnswer: C

Which of the following standards would be most useful in evaluating the performance of a customer-service group?A . The average time per customer inquiry should be kept to a minimum.B . Customer complaints should be processed promptly.C . Employees should maintain a positive attitude when dealing with customers.D . All...

All of the following are possible explanations for a significant unfavorable material efficiency variance except:A . Cutbacks in preventive maintenance.B . An inadequately trained and supervised labor force.C . A large number of rush orders.D . Production of more units than planned for in the master budget.View AnswerAnswer: D

Which of the following is the best approach to overcome entry barriers into a new business?A . Offer a standard product that is targeted in the recognized market.B . Invest in commodity or commodity-like product businesses.C . Enter into a slow-growing market.D . Use an established distribution relationship.View AnswerAnswer: D

Which of the following is not a method for implementing a new application system?A . Direct cutover.B . Parallel.C . Pilot.D . Test.View AnswerAnswer: D

Which of the following is true regarding the COSO enterprise risk management framework?A . The framework categorizes an organization's objectives to distinct, non overlapping objectives.B . Control environment is one of the framework's eight components.C . The framework facilitates effective risk management, even if objectives have not been established.D ....