IIA IIA-CIA-PART3 Online Practice Questions and Exam Preparation

IIA IIA-CIA-PART3 Online Questions & Answers

• Question 1051:

  Which of the following is unlikely to cause changes in attitudes?

  A. Make sure that the message is credible.
  B. Present many different issues in as short a time as possible.
  C. Shape the argument to the listener.
  D. Focus the presentation on the ultimate objective.
  B. Present many different issues in as short a time as possible.

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  Explanation

  Presenting many different issues in as short a time as possible will confuse the listener and cause the message to be lost or disregarded. To convey a persuasive message effectively, the communicator should make a clear presentation that focuses on the ultimate objective. The argument should be stated one idea at a time, and unrelated subjects and jumping from issue toissue should be avoided. The presentation should guide the recipient of the communication directly to the desired conclusion.

• Question 1052:

  A manager believes that positive reinforcement is the most appropriate way to deal with employees. Which of the following actions demonstrates the principle of positive reinforcement?

  A. Employees are given 2-day suspension without pay if errors exceed a predefined level.
  B. Employees are praised when the detected error rate in their work stays below a predefined level.
  C. Time budgets, which have forced employees to rush and consequently make errors, are eliminated.
  D. Employees are not required to work overtime if errors stay below a predefined level.
  B. Employees are praised when the detected error rate in their work stays below a predefined level.

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  Explanation

  Positive reinforcement is a behavior modification technique that provides rewards for certain responses. It focuses on desirable rather than undesirable behavior. The practice of praising employees when the detected error rate in their work stays below a predefined level demonstrates positive reinforcement.

• Question 1053:

  Telecommuting, working away from the office and communicating via electronic media, has become more widespread as advances in communication devices have made telecommuting more practical. All of the following are problems that are beginning to be associated with employees using telecommuting except that the telecommuting employees:

  A. Fall behind in their fields of specialization.
  B. Lack strong working relationships.
  C. Experience a loss of career opportunities.
  D. Lack sufficient communication skills.
  D. Lack sufficient communication skills.

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  Explanation

  People who are computer literate have in recent years begun working from their homes via telecommunication devices. Problems include lack of reliable telephone lines, a potential increase in management's work load, the loss of in-office contributions, a tendency to fall behind in fields of specialization, a lack of strong working relationships with other employees, a loss of career opportunities, and inadequate socialization. The primary strength of these individuals, however, has been their communication skills.

• Question 1054:

  A retail organization is considering acquiring a composite textile company. The retailer's due diligence team determined the value of the textile company to be $50 million. The financial experts forecasted net present value of future cash flows to be $60 million. Experts at the textile company determined their company's market value to be $55 million if purchased by another entity. However, the textile company could earn more than $70 million from the retail organization due to synergies. Therefore, the textile company is motivated to make the negotiation successful. Which of the following approaches is most likely to result in a successful negotiation?

  A. Develop a bargaining zone that lies between $50 million and $70 million and create sets of outcomes between $50 million and $70 million.
  B. Adopt an added-value negotiating strategy, develop a bargaining zone between $50 million and $70 million, and create sets of outcomes between $50 million and $70 million.
  C. Involve a mediator as a neutral party who can work with the textile company's management to determine a bargaining zone.
  D. Develop a bargaining zone that lies between $55 million and $60 million and create sets of outcomes between $55 million and $60 million.
  D. Develop a bargaining zone that lies between $55 million and $60 million and create sets of outcomes between $55 million and $60 million.

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  Explanation

• Question 1055:

  An organization has 1,000 units of a defect item in stock. Per unit, market price is $10; production cost is $4; and the defect selling price is $5. What is the carrying amount (inventory value) of defects at year end?

  A. $0
  B. $4,000
  C. $5,000
  D. $10,000
  B. $4,000

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  Explanation

• Question 1056:

  The key component of an organization configured as a professional bureaucracy is the:

  A. Strategic apex.
  B. Techno structure.
  C. Line administration.
  D. Operating core.
  D. Operating core.

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  Explanation

  According to Henry Minlzberg, an organization has five components. Depending on which is in control, one of five different structures will evolve. The five organizational components include 1) the operating core, which consists of workers who perform the basic tasks relatedto production; 2) the strategic apex or senior managers; ) the middle line, or managers who connect the core to the apex; 4) the technostructure or analysts who achieve a certain standardization in the organization; and 5) the support staff, which provides indirect support services. A professional bureaucracy e.g., a university or library) is a complex and formal but decentralized organization in which highly trained specialists have great autonomy. Duplication of functions is minimized. For example, a university would have only one history department. Thus, the operating core is in control. It is the key in a professional bureaucracy because of the emphasis on standardized skills. Professional bureaucracy engages people with standardized skill sets and allows them to function in an unsupervised manner.

• Question 1057:

  When granting third parties temporary access to an entity's computer systems, which of the following is the most effectivecontrol?

  A. Access is approved by the supervising manager.
  B. User accounts specify expiration dates and are based on services provided.
  C. Administrator access is provided for a limited period.
  D. User accounts are deleted when the work is completed.
  B. User accounts specify expiration dates and are based on services provided.

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  Explanation

• Question 1058:

  Which of the following is the best reason for considering the acquisition of a nondomestic organization?

  A. Relatively fast market entry.
  B. Improved cash flow of the acquiring organization.
  C. Increased diversity of corporate culture.
  D. Opportunity to influence local government policy.
  A. Relatively fast market entry.

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  Explanation

• Question 1059:

  Which of the following is a benefit of the communication link represented by negotiating employee-supervisor differences?

  A. Each employee perceives that management values his/her accomplishments.
  B. A written communication link between the employees and management is provided.
  C. Each employee is shown that management values his/her rights and needs.
  D. The need for an informal grapevine is reduced.
  C. Each employee is shown that management values his/her rights and needs.

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  Explanation

  The benefits of negotiating employee-supervisor differences include communicating both sides of an issue without litigation, recognizing employee concerns to indicate that management values each subordinate's needs and rights, and impartially treating tensions in the work environment while finding compromise solutions.

• Question 1060:

  Which of the following controls would an internal auditor consider the most relevant to reduce risks of project cost overruns?

  A. Scope change requests are reviewed and approved by a manager with a proper level of authority
  B. Cost overruns are reviewed and approved by a control committee led by the project manager
  C. There is a formal quality assurance process to review scope change requests before they are implemented
  D. There is a formal process to monitor the status of the project and compare it to the cost baseline
  D. There is a formal process to monitor the status of the project and compare it to the cost baseline

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  Explanation