IIA-CIA-PART3 Online Practice Questions and Answers

The creation of regional free trade zones is a global phenomenon. Trade barriers are lowered in these areas, and other steps are taken to promote economic cooperation. For example, a common currency has been adopted by the nations of:

A. NAFTA.

B. Mercosul.

C. APEC.

D. The European Union.

Which strategy in a global industry is most likely to be facilitated by a transnational coalition?

A. A protected niche strategy.

B. A national focus strategy.

C. A national segment strategy.

D. Broad line global competition.

Management literature describes generic influence tactics that may be used to influence superiors, peers, or subordinates. Which of the following is the most commonly used influence tactic?

A. An upward appeal.

B. Exchange.

C. Rational persuasion.

D. Pressure.

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.

The structure of an organization generally follows its overall strategy. At one end are loosely structured, organic organizations. At the other end are highly centralized, tightly controlled, mechanistic organizations. Consider the overall strategy of a company that is a pioneer in the combination of laser and robotic technologies. The company's scientists and engineers hold many patents. They are continually looking for ways to improve their products as well as to introduce new ones. Identify the most appropriate structural option for this organization.

A. Mechanistic.

B. Imitative.

C. Organic.

D. Bureaucratic.

Which of the following indicates a high performance team?

A. Pride in the team leader.

B. Quick agreement on the first proposed solution for problems facing the team.

C. Care in risk-taking.

D. Commitment to personal growth of team members.

To market effectively the internal auditing function to management, auditors must recognize that their roles may result in varying degrees of conflict. Conflict triggers must be understood and managed so that a dysfunctional situation does not develop. Select the answer that is not a conflict trigger.

A. Communication breakdowns.

B. Super ordinategoals.

C. Personality clashes.

D. Status differentials.

For an engineering department with a total quality management program, important elements of quality management include all of the following except:

A. Basing performance evaluations on the number of projects completed.

B. Comparing results with those of other engineering departments.

C. Creating a quality council within the engineering department.

D. Conducting post-project surveys on performance.

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:

A. Empatheticlistening.

B. Reframing.

C. Reflectivelistening.

D. Dialogue.

In order to provide useful information for an organization's risk management decisions, which of the following factors is least important to assess?

A. The underlying causes of the risk.

B. The impact of the risk on the organization's objectives.

C. The risk levels of current and future events.

D. The potential for eliminating risk factors.

Which of the following statements regarding database management systems is not correct?

A. Database management systems handle data manipulation inside the tables, rather than it being done by the operating system itself in files.

B. The database management system acts as a layer between the application software and the operating system.

C. Applications pass on the instructions for data manipulation which are then executed by the database management system.

D. The data within the database management system can only be manipulated directly by the database management system administrator.

Which of the following statements is most accurate concerning the management and audit of a web server?

A. The file transfer protocol (FTP) should always be enabled.

B. The simple mail transfer protocol (SMTP) should be operating under the most privileged accounts.

C. The number of ports and protocols allowed to access the web server should be maximized.

D. Secure protocols for confidential pages should be used instead of clear-text protocols such as HTTP or FTP.

Which of the following performance measures includes both profits and investment base?

A. Residual income.

B. A flexible budget.

C. Variance analysis.

D. A contribution margin income statement by segment.

A multinational organization allows its employees to access work email via personal smart devices. However, users are required to consent to the installation of mobile device management (MDM) software that will remotely wipe data in case of theft or other incidents.

Which of the following should the organization ensure in exchange for the employees' consent?

A. That those employees who do not consent to MDM software cannot have an email account.

B. That personal data on the device cannot be accessed and deleted by system administrators.

C. That monitoring of employees' online activities is conducted in a covert way to avoid upsetting them.

D. That employee consent includes appropriate waivers regarding potential breaches to their privacy.

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?

A. The cash dividends received increase the investee investment account accordingly.

B. The investee must adjust the investment account by the ownership interest.

C. The investment account is adjusted downward by the percentage of ownership.

D. The investee must record the cash dividends as dividend revenue.