Which of the following best describes a market signal?
A. The bargaining power of buyers is forcing a drop in market prices.
B. There is pressure from the competitor's substitute products.
C. Strategic analysis by the organization indicates feasibility of expanding to new market niches.
D. The competitor announces a new warranty program.
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 CSR.
B. Align CSR program objectives with the organization's strategic plan.
C. Integrate CSR activities into the organization's decision-making process.
D. Determine whether the organization has an appropriate policy governing its CSR activities.
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.
Which of the following are the most appropriate measures for evaluating the change in an organization's liquidity position?
A. Times interest earned, return on assets, and inventory turnover.
B. Accounts receivable turnover, inventory turnover in days, and the current ratio.
C. Accounts receivable turnover, return on assets, and the current ratio.
D. Inventory turnover in days, the current ratio, and return on equity.
Which of the following is not a method for implementing a new application system?
A. Direct cutover.
B. Parallel.
C. Pilot.
D. Test.
The internal audit activity completed an initial risk analysis of the organization's data storage center and found several areas of concern. Which of the following is the most appropriate next step?
A. Risk response.
B. Risk identification.
C. Identification of context.
D. Risk assessment.
According to IIA guidance on IT auditing, which of the following would not be an area examined by the internal audit activity?
A. Access system security.
B. Policy development.
C. Change management.
D. Operations processes.
International marketing activities often begin with:
A. Standardization.
B. Global marketing.
C. Limited exporting.
D. Domestic marketing.
Which of the following techniques is the most relevant when an internal auditor conducts a valuation of an organization's physical assets?
A. Observation.
B. Inspection.
C. Original cost.
D. Vouching.
The cost to enter a foreign market would be highest in which of the following methods of global expansion?
A. Joint ventures.
B. Licensing.
C. Exporting.
D. Overseas production.
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