IIA-CIA-Part3 exam

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 ....

An internal auditor performed a review of IT outsourcing and found that the service provider was failing to meet the terms of the service level agreement. Which of the following approaches is most appropriate to address this concern?A . The organization should review the skill requirements and ensure that the...

Which of the following corporate social responsibility strategies is likely to be most effective in minimizing confrontations with influential activists and lobbyists?A . Continually evaluate the needs and opinions of all stakeholder groups.B . Ensure strict compliance with applicable laws and regulations to avoid incidents.C . Maintain a comprehensive publicity...

Which of the following would best prevent unauthorized external changes to an organization's data?A . Antivirus software, firewall, data encryption.B . Firewall, data encryption, backup procedures.C . Antivirus software, firewall, backup procedures.D . Antivirus software, data encryption, change logs.View AnswerAnswer: A

Which of the following price adjustment strategies encourages prompt payment?A . Cash discounts.B . Quantity discounts.C . Functional discounts.D . Seasonal discounts.View AnswerAnswer: A