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Listening effectiveness is best increased by:
Import quotas that limit the quantities of goods that a domestic subsidiary can buy from its foreign parent company represent which type of barrier to the parent company?
Which of the following actions is most likely to gain support for process change?
The process of scenario planning begins with which of the following steps?
Which of the following statements is true regarding the roles and responsibilities associated with a corporate social responsibility (CSR) program?
A supervisor receives a complaint from an employee who is frustrated about having to learn a new software
program. The supervisor responds that the new software will enable the employee to work more efficiently and with greater accuracy. This response is an example of:
Which of the following statements is in accordance with COBIT?
1) Pervasive controls are general while detailed controls are specific.
2) Application controls are a subset of pervasive controls.
3) Implementation of software is a type of pervasive control.
4) Disaster recovery planning is a type of detailed control.
All of the following are possible explanations for a significant unfavorable material efficiency variance except:
An organization is considering the outsourcing of its business processes related to payroll and information technology functions. Which of the following is the most significant area of concern for management regarding this proposed agreement?
Which of the following is a strategy that organizations can use to stimulate innovation?
1) Source from the most advanced suppliers.
2) Establish employee programs that reward initiative.
3) Identify best practice competitors as motivators.
4) Ensure that performance targets are always achieved.
When assessing the adequacy of a risk mitigation strategy, an internal auditor should consider which of the following?
1) Management’s tolerance for specific risks.
2) The cost versus benefit of implementing a control.
3) Whether a control can mitigate multiple risks.
4) The ability to test the effectiveness of the control.
Which of the following should an organization consider when developing strategic objectives for its business processes?
1) Contribution to the success of the organization.
2) Reliability of operational information.
3) Behaviors and actions expected of employees.
4) How inputs combine with outputs to generate activities.
Which is the least effective form of risk management?
International marketing activities often begin with:
Which of the following standards would be most useful in evaluating the performance of a customer-service group?
Which of the following methods, if used in conjunction with electronic data interchange (EDI), will improve the organization's cash management program, reduce transaction data input time and errors, and allow the organization to negotiate discounts with EDI vendors based on prompt payment?
The cost to enter a foreign market would be highest in which of the following methods of global expansion?
Which of the following is false with regard to Internet connection firewalls?
Which of the following techniques is the most relevant when an internal auditor conducts a valuation of an organization's physical assets?
Which of the following factors would reduce dissatisfaction for a management trainee but would not particularly motivate the trainee?
Multinational organizations generally spend more time and effort to identify and evaluate:
Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?
Which of the following statements about market signaling is correct?
1) The organization releases information about a new product generation.
2) The organization limits a challenger's access to the best source of raw materials or labor.
3) The organization announces that it is fighting a new process technology.
4) The organization makes exclusive arrangements with the channels.
Where complex problems need to be addressed, which of the following communication networks would be most appropriate?
During the last year, an organization had an opening inventory of $300,000, purchases of $980,000, sales of $1,850,000, and a gross margin of 40 percent. What is the closing inventory if the periodic inventory system is used?
A global business organization is selecting managers to post to various international (expatriate) assignments.
In the screening process, which of the following traits would be required to make a manager a successful expatriate?
1) Superior technical competence.
2) Willingness to attempt to communicate in a foreign language.
3) Ability to empathize with other people.
Which of the following must be adjusted to index a progressive tax system to inflation?
An organization decided to install a motion detection system in its warehouse to protect against after-hours theft. According to the COSO enterprise risk management framework, which of the following best describes this risk management strategy?
Which of the following are appropriate functions for an IT steering committee?
1) Assess the technical adequacy of standards for systems design and programming.
2) Continually monitor of the adequacy and accuracy of software and hardware in use.
3) Assess the effects of new technology on the organization`s IT operations.
4) Provide broad oversight of implementation, training, and operation of new systems.
Which of the following costs would be incurred in an inventory stockout?
Which of the following is an example of a risk avoidance response?
Which of the following is an element of effective negotiating?
The decision to implement enhanced failure detection and back-up systems to improve data integrity is an example of which risk response?
Which of the following stages of group development is associated with accepting team responsibilities?
At what point during the systems development process should an internal auditor verify that the new application's connectivity to the organization's other systems has been established correctly?
Which of the following IT strategies is most effective for responding to competitive pressures created by the marketplace?
Which of the following is a type of network in which an organization permits specific users (such as existing customers) to have access to its internal network through the Internet by building a virtual private network?
An organization has a complex systems infrastructure consisting of multiple internally developed, off the shelf, and purchased but significantly customized applications. Some of these applications share databases or process data that is used by another stand-alone application, and interfaces have been written to move data between these applications as needed through batch processing Which of the following situations presents the greatest risk exposure given this environment?
Which of the following IT controls includes protection for mainframe computers and workstations?
Which of the following practices impacts copyright issues related to the manufacturer of a smart device?
Organization X owns a 38 percent equity stake in Organization Y. Which of the following statements is true regarding the financial treatment for this relationship?
According to IIA guidance, which of the following statements is true regarding analytical procedures?
Which of following best demonstrates the application of the cost principle?
An organization requires an average of 58 days to convert raw materials into finished products to sell. An average of 42 additional days is required to collect receivables. If the organization takes an average of 10 days to pay for the raw materials, how long is its total cash conversion cycle?
Which of the following assists in ensuring mat information exchanged over IT systems is encrypted?
Which of the following statements is true regarding user-developed applications (UDAs)?
Which of the following describes the most appropriate set of tests for auditing a workstation's logical access controls?
Which of the following is the best example of IT governance controls?
Organizations mat adopt just-in-time purchasing systems often experience which of the following?
Which of the following statements about mentoring is true?
1) Mentoring can be used effectively for increasing employee retention
2) Mentoring can be used effectively in reducing employees frustration.
3) Mentoring can be used effectively for increasing organization communication.
4) Mentoring can be used effectively as a short term activity consisting of instruction and training
Which of the following security controls focuses most on prevention of unauthorized access to the power plant?
Which of the following best describes a detective control designed to protect an organization from cyberthreats and attacks?
Which of the following application controls verifies the accuracy of transaction results in a system?
Which of the following devices best controls both physical and logical access to information systems?
An organization is experiencing a high turnover. Which of the following can human resources deploy to effectively detect the root cause of turnover?
Which of the following is true of bond financing, compared to common stock, when all other variables are equal?
An organization's board of directors is particularly focused on positioning the organization as a leader in the industry and beating the competition.
Which of the following strategies offers the greatest alignment with the board's focus?
Which of the following authentication controls combines what a user knows with the unique characteristics of the user respectively?
Which of the following statements is true regarding an investee that received a dividend distribution from an entity and is presumed to have little influence over the entity?
Which of the following should be included m a company's year-end inventory valuation?
In accounting, which of the following statements is true regarding the terms debit and credit?
As it relates to the data analytics process, which of the following best describes the purpose of an internal auditor who cleaned and normalized data?
Which of the following is a cybersecurity monitoring activity that involves assessing the strength of an organization's IT protection?
Which of the following IT operational areas is responsible for the integrity of data flow within an
organization?
Which of the following is a cybersecurity monitoring activity intended to deter disruptive codes from being installed on an organization's systems?
During which of the following phases of contracting does the organization analyze whether the market is aligned with organizational objectives?
Much of the following authentication device credentials is the most difficult to revoke when an employee's access rights need to be removed?
A multinational organization has multiple divisions that sell their products internally to other divisions. When selling internally, which of the following transfer prices would lead to the best decisions for the organization?
Which of the following is an example of a physical control?
The following transactions and events occurred during the year:
- $300,000 of raw materials were purchased, of which $20,000 were returned because of defects
- $600,000 of direct labor costs were incurred.
- S750.000 of manufacturing overhead costs were incurred.
What is the organization's cost of goods sold for the year?
Which of the following data analytics tools would be applied by an internal audit activity positioned at the lowest level of maturity?
An internal auditor observed that the organization's disaster recovery solution will make use of a code site in a town several miles away Which of the following is likely to be a characteristic of this disaster recovery solution?
Which of the following is the first step an internal audit activity should undertake when executing a data analytics process?