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Free pass4itsure IIA IIA-CIA-PART3 exam dumps (Q1-Q40)

QUESTION 1
Communication is the process by which meaning is conveyed between people.
According tocommunications theory:
A. The process has three elements:sender, medium, receiver.
B. One-directional communication is usually most effective.
C. Communication is the message actually received, not what is transmitted.
D. Informal communications are usually to be avoided because of their
inaccuracy.
Correct Answer: C
Explanation/Reference:
The communication process has five elements:the sender, the symbols in
which the message is encoded, the medium
through which the message flows, the receiver, and feedback. Because the
effectiveness

QUESTION 2
The belief that successful leadership occurs when the leader\’s style matches
the situation is the basis for:
A. The contingency approach to leadership.
B. The managerial-grid model of leadership.
C. A behavioral approach to leadership.
D. An achievement-oriented approach to leadership theories.
Correct Answer: A
Explanation/Reference:
According to Fred E. Fiedler\’s contingency theory, people become leaders not
only because of personality attributes,
but also because of various situational factors and the interaction between the

QUESTION 3
Frederick Taylor\’s scientific approach to motivation concluded that workersare best motivated by:
A. Psychic income.
B. Money.
C. Fear of punishment.
D. Knowledge of a job well done.
Correct Answer: B
Explanation/Reference:
Taylor felt that employees responded best to the extrinsic motivator of
monetary incentives.

QUESTION 4
Which type of market structure is most apt to demonstrate price leadership by
a major firm in the industry?
A. Pure competition.
B. Monopoly.
C. Monopolistic competition.
D. Oligopoly.
Correct Answer: D
Explanation/Reference:
Price leadership is typical in oligopolistic industries. Under price leadership,
price changes are announced by a major
firm in the industry. Once the leader has spoken, everyone else in the industr

QUESTION 5
The opportunity for franchising comes from the ability to:
A. Develop products.
B. Differentiate products.
C. Standardize products.
D. Diversify products.
Correct Answer: C
Explanation/Reference:
Standardizing products means to maintain the same product or to standardize
the production, operations, and facilities
in different locations or markets. Franchises all use standardized products to

QUESTION 6
The behavioral science literature identifies diffusion as an effective approach
to resolving conflict. An auditor effectively
using diffusion in working with a confrontationalauditedwould:
A. Set aside critical issues temporarily and try to reach agreement on less
controversial issues first.
B. Emphasize differences between the parties.
C. Avoid the conflict situation.
D. Identify the sources of conflict and address them directly.
Correct Answer: A
Explanation/Reference:
Diffusion temporarily leaves the conflict unresolved. Smoothing (downplaying
differences and emphasizing common
interests) and compromise (requiring each party to make concessions) are
diffusion app

QUESTION 7
An internal auditor is trying to assess control risk and the effectiveness of an
organization\’s internal controls. Which of
the following audit procedures would not provide assurance to the auditor on
this matter?
A. Interviewing the organization\’s employees.
B. Observing the organization\’s operations.
C. Reading the board\’s minutes.
D. Inspecting manuals and documents.
Correct Answer: C

QUESTION 8
In which industry structure is differentiation absent, and all sellers charge the
same price?
A. Monopoly.
B. Monopolistic competition.
C. Oligopoly.
D. Pure competition.
Correct Answer: D
Explanation/Reference:
An industry consists of firms selling products or services that are substitutes.
One way to describe an industry considers
the number of sellers and the extent of differentiation ofproducts and serv

QUESTION 9
Which of the following distinguishes the added-value negotiation method from
traditional negotiating methods?
A. Each party\’s negotiator presents a menu of options to the other party.
B. Each party adopts one initial position from which to start.
C. Each negotiator minimizes the information provided to the other party.
D. Each negotiator starts with an offer, which is optimal from the negotiator\’s
perspective.
Correct Answer: A

QUESTION 10
In many jobs, excessive specialization can eventually lead to poor motivation,
boredom, and alienation. In order to cope
with the potential problems in such a situation, managers should:
A. Focus on the employees\’ higher-level needs in order to help them achieve
self- actualization. B. Remove dissatisfiers such as low salary, bad supervision,
lack of job security, and poor working conditions.
C. Implement an optimal organizational rewards system and provide all
needed training to keep employees up to dateon technology.
D. Change the jobs to fit the employees\’ needs or rotate employees to jobs
that satisfy the employees\’ needs.
Correct Answer: D
Explanation/Reference:
Job design theories of motivation specifically address the issue of
overspecialization. These theories focus on the match
between the person and the job as the key to motivation. The recommendation

QUESTION 11
According to IIA guidance, which of the following would be a primary reason
for an internal auditor to test the
organization\’s IT contingency plan?
A. To ensure that adequate controls exist to prevent any significant business
interruptions.
B. To identify and address potential security weaknesses within the system.
C. To ensure that tests contribute to improvement of the program.
D. To ensure that deficiencies identified by the audit are promptly addressed.
Correct Answer: C

QUESTION 12
Which of the following statements is true regarding the roles and
responsibilities associated with a corporate social
responsibility (CSR) program?
A. The board has overall responsibility for the internal control processes
associated with the CSR program.
B. Management has overall responsibility for the effectiveness of governance,
risk management, and internal control
processes associated with the CSR program.
C. The internal audit activity is responsible for ensuring that CSR principles are
integrated into the organization\’s
policies and procedures.D. Every employee has a responsibility for ensuring the success of the
organization\’s CSR objectives.
Correct Answer: D

QUESTION 13
Identify the management technique in which employees assist in setting goals,
making decisions, solving problems, and
designing and implementing organizational changes.
A. Total quality control.
B. Job enlargement.
C. Kanban. D. Participative management.
Correct Answer: D
Explanation/Reference:
According to Marshall Soshkin [Participative Management is an Ethical
Imperative,andquot; Organizational Dynamics 12
(Spring 1984):4-22] employees may participate in goal setting, decision
making,p

QUESTION 14
A likely effect of a bureaucratic structure on employee motivation is that:
A. Employee performance will be mediocre because of inflexible standards
and impersonal surroundings.
B. An employee will pursue organizational goals because of his/her
participation in establishing them.
C. Morale will be high because of each employee\’s feeling of belonging and
ownership.
D. Job enrichment will be high because of each employee\’s involvement in
developing and adapting his/her job
description and required tasks.
Correct Answer: A
Explanation/Reference:
In a bureaucracy, standards for evaluating job performance do not fluctuatebecause required tasks never change. The
work environment is impersonal, which limits individual growth of employees
becau

QUESTION 15
A software that translates hypertext markup language (HTML) documents and
allows a user to view a remote web page
is called:
A. A transmission control protocol/Internet protocol (TCP/IP).
B. An operating system.
C. A web browser.
D. A web server.
Correct Answer: C

QUESTION 16
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?
A. Intranet.
B. Extranet.
C. Digital subscriber line.
D. Broadband.
Correct Answer: B

QUESTION 17
A staff auditor is technically outstanding and works well with audit clients but is
not good at leading an audit team. To
improve the auditor\’s performance, the auditor should be:
A. Put in charge of the biggest project; the only way to learn is by performing
the task.B. Put in charge of small projects with set milestones and a fully trained staff.
C. Sent to school for management theory classes.
D. Left alone and given assignments that accentuate personal strengths and
avoid personal weaknesses.
Correct Answer: B
Explanation/Reference:
The auditor can learn to lead small teams, which will in turn prepare him or her
to lead larger projects.

QUESTION 18
Which of the following application software features is the least effective
control to protect passwords?
A. Suspension of user IDs after a user\’s repeated attempts to sign on with an
invalid password.
B. Encryption of passwords prior to their transmission or storage.
C. Forced change of passwords after a designated number of days.
D. Automatic logoff of inactive users after a specified time period of inactivity.
Correct Answer: C

QUESTION 19
Which of the following statements is correct regarding risk analysis?
A. The extent to which management judgments are required in an area could
serve as a risk factor in assisting the
auditor in making a comparative risk analysis.
B. The highest risk assessment should always be assigned to the area with the
largest potential loss.
C. The highest risk assessment should always be assigned to the area with
the highest probability of occurrence.
D. Risk analysis must be reduced to quantitative terms in order to provide
meaningful comparisons across an
organization.
Correct Answer: A

QUESTION 20
Which approach to understanding leadership focuses on the social skills,
judgment, and maturity of the leader?
A. Behavioral styles theory. B. Emotional intelligence theory.
C. The Ohio State model.
D. Path-goal theory.
Correct Answer: B
Explanation/Reference:
A recent traitist approach is based on the emotional intelligence of leaders,
that is, their social skills and judgment,
maturity, and emotional control. These abilities
can be learned, espec

QUESTION 21
An adhocracy is most likely to be found in what kind of organizational structure?
A. Mechanistic.
B. Organic.
C. Bureaucratic.
D. Classical.
Correct Answer: B
Explanation/Reference:
The organic structure is at the opposite end of the design continuum from a
mechanistic organization. An organic
structure has groupings of similar persons and resources in subunits horizontal
speci

QUESTION 22
Which of the following phases of a business cycle are marked by an underuse
of resources?
1.
The trough.2.
The peak.
3.
The recovery.
4.
The recession.
A. 1 and 3 only
B. 1 and 4 only C. 2 and 3 only
D. 2 and 4 only
Correct Answer: B

QUESTION 23
Refer to the exhibit.
Presented below are partial year-end financial statement data (000 omitted
from dollar amounts) for companies A and
B: If company A has a quick ratio of 2:1, then it has an accounts receivable
balance of:
A. $100
B. $200
C. $300
D. $500
Correct Answer: A

QUESTION 24
A. The organization should review the skill requirements and ensure that the
service provider is maintaining sufficient
expertise and retaining skilled resources.
B. The organization should proactively monitor the performance of the service
provider, escalate concerns, and use
penalty clauses in the contract where necessary.C. The organization should ensure that there is a clear management
communication strategy and path for evaluating
and reporting on all outsourced services concerns.
D. The organization should work with the service provider to review the current
agreement and expectations relating to
objectives, processes, and overall performance.
Correct Answer: B

QUESTION 25
A firm is performing an analysis of a capacity expansion decision. The simplest
element of the analysis is
A. Choosing the expansion method.
B. Determining the expansion plans of rival firms.
C. Calculating the net present value.
D. Estimating total long-term demand.
Correct Answer: C
Explanation/Reference:
The formal capital budgeting process entails predicting future cash flows
related to the expansion project, discounting
them at an appropriate interest rate, and determining whether the net present

QUESTION 26
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.
Correct Answer: A

QUESTION 27
Time consumption is a disadvantage when managers address conflict by:
A. Smoothing.
B. Forcing.
C. Problem-solving.
D. None of the answers are correct
Correct Answer: C
Explanation/Reference:
Problem-solving is a way managers address conflicts, but it requires a large
amount of time to resolve.

QUESTION 28
Which of the following is achieved by acquiring a minority common stock
interest in a supplier? A. Quasi-integration.
B. Tapered integration.
C. Downstream integration.
D. Forward integration.
Correct Answer: A
Explanation/Reference:
Quasi-integration is something more than a long-term contract and less than
full ownership. It may be achieved by a
minority common stock interest, debt guarantees, cooperation in Randamp;D,
an excl

QUESTION 29
Monopolistic competition is characterized by
A. A relatively large group of sellers who produce differentiated products.
B. A relatively small group of sellers who produce differentiated products.
C. A monopolistic market where the consumer is persuaded that there is
perfect competition.
D. A relatively large group of sellers who produce a homogeneous product.
Correct Answer: A
Explanation/Reference:
Monopolistic competition is characterized by a large number of firms offering
differentiated products. Entry into the
market is relatively easy, firms have some price control, and substantial non pr

QUESTION 30
Which stage in the industry life cycle is characterized by many different
product variations?
A. Introduction.
B. Growth.
C. Maturity.
D. Decline.
Correct Answer: A

QUESTION 31
Which of the following statements is false regarding the internal audit approach
when a set of standards other than The
IIA\’s Standards is applicable to a specific engagement?
A. The internal auditor may cite the use of other standards during audit
communications.
B. If the other standards are government-issued, the internal auditor should
apply them in conjunction with The IIA\’s
Standards. C. If there are inconsistencies between the other standards and
The IIA\’s Standards, the internal auditor must use the
more restrictive standards.
D. If there are inconsistencies between the other standards and The IIA\’s
Standards, the internal auditor must use the
less restrictive standards.
Correct Answer: D

QUESTION 32
According to the Standards, which of the following is based on the assertion
that the quality of an organization\’s risk
management process should improve with time ?
A. Process element.
B. Key principles.
C. Maturity model.
D. Assurance.
Correct Answer: C

QUESTION 33
Communication must occur in various directions within an organization. The
kind of communication that is the slowest
is:
A. Upward.
B. Downward.
C. Horizontal.
D. Diagonal.
Correct Answer: A
Explanation/Reference:
The directions of communication are upward, downward, horizontal, and
diagonal. Upward communication is from a
subordinate to a superior morale surveys, grievance procedures, interviews,
conferences

QUESTION 34
What governmental factor most likely will lead to overbuilding in a global
industry?
A. Tax incentives are given to local subsidiaries of foreign firms.
B. The government favors an indigenous industry that has a small minimum
efficient scale.C. Environmental regulations are imposed on domestic firms.
D. Anti-bribery laws impede domestic firms from competing globally.
Correct Answer: A
Explanation/Reference:
Governmental factors may lead to overbuilding. For example, tax incentives
may promote excess capacity by permitting
foreign subsidiaries to pay no tax on earnings retained in the business. A
nation

QUESTION 35
Line and staff positions are most likely to be in conflict because:
A. Line managers have no authority over staff employees.
B. Staff managers consider line managers\’ functional authority threatening to
staff managers\’ own authority.
C. Line managers believe that staff managers are resistant to line managers\’
advice.
D. Staff managers dislike relying on line expertise.
Correct Answer: A
Explanation/Reference:
Line managers are directly responsible for achieving the organization\’s
objectives, but staff managers are not directly accountable. However, line
managers may have no authority to influence staff b

QUESTION 36
Which of the following statements about matrix organizations is false?
A. In a matrix organization, conflict between functional and product managers
may arise.
B. In a matrix organization, staff under dual command is more likely to suffer
stress at work.
C. Matrix organizations offer the advantage of greater flexibility.
D. Matrix organizations minimize costs and simplify communication.
Correct Answer: D

QUESTION 37
During which phase of disaster recovery planning should an organization
identify the business units, assets, and
systems that are critical to continuing an acceptable level of operations?
A. Scope and initiation phase.
B. Business impact analysis.
C. Plan development.
D. Testing.
Correct Answer: B

QUESTION 38
Industry structure and competition during the decline phase may result in
intense and destructive competition. Which
factor is most likely to contribute to this condition? A. Firms do not expect
demand to rebound.
B. The decline is rapid.
C. Attractive substitutes are not available.
D. Specialized assets used in the industry have low liquidation values.
Correct Answer: D
Explanation/Reference:
High exit barriers may restrain firms from leaving the industry even though
their returns are poor. For example,
specialized assets and inventory in a declining industry may have a low
liquidation v

QUESTION 39
For an industry to be genuinely global, it must be involved in which of the
following significant activities?
I. Licensing
II. Export
III.Direct Investment
A.
I. and II.
B.
II. or Ill.
C.
I. and lll.
D.
Ill. only.
Correct Answer: B
Explanation/Reference:
A genuinely global industry requires a firm to compete globally. Participation in
foreign markets is usually by licensing;
export; or, after the firm has obtained experience, direct investment. A ge

QUESTION 40
Which of the following statements regarding organizational governance is not
correct?
A. An effective internal audit function is one of the four cornerstones of good
governance.
B. Those performing governance activities are accountable to the customer. C.
Accountability is one of the key elements of organizational governance.
D. Governance principles and the need for an internal audit function are
applicable to governmental and not-for-profit
activities.
Correct Answer: B

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