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

IIA IIA-CIA-PART3 Online Questions & Answers

• Question 281:

  While reviewing the contracts for a large city, the internal auditor learns that the organization contracted to perform trash collection is paid based on the number of bins emptied each week as a result, the city has minimal control over payments

  Which of the following actions should the auditor recommend to give the city greater control over payments?

  A. Change the contract so payment is based on the distances traveled by the contractor during collection.
  B. Renegotiate a lump-sum contract when the contract is up for renewal
  C. Assign a city employee to verify the number of bins emptied each day
  D. Require that the contractor provide supervisory review of the number of bins emptied each day
  B. Renegotiate a lump-sum contract when the contract is up for renewal

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  Explanation

• Question 282:

  The most effective way fora supervisor to delegate a task to an employee is to:

  A. Define the desired outcome and the approach precisely and in writing.
  B. Define the desired outcome precisely, discuss possible approaches with the employee, and reach agreement on the approach to be taken.
  C. Let the employee try to perform the task fora defined period of time and then meet to critique the approach, clarify the assignment as needed.
  D. Give the assignment in very general terms, have the employee develop the desired outcome and approach, and then review and critique the employee's decisions.
  B. Define the desired outcome precisely, discuss possible approaches with the employee, and reach agreement on the approach to be taken.

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  Explanation

  The supervisor's expectations should be clear. The employee should also be involved in determining how to reach the desired outcome, thereby increasing both acceptance and understanding of the assignment.

• Question 283:

  What is a primary disadvantage of forcing another party to accept terms in a negotiation?

  A. Damage of the relationship between the negotiators.
  B. Lack of achievement of the negotiator's goals.
  C. Increased time involved in reaching an agreement.
  D. Reduction in internal support for the negotiator's tactics.
  A. Damage of the relationship between the negotiators.

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  Explanation

  In future negotiations, the "forced" opponent will be less likely to work with the negotiator to achieve mutual goals. Negotiations in which one or both parties feel they must "win" at the expense of the other party ultimately do not build a relationship of trust and cooperation.

• Question 284:

  Which of the following is true of matrix organizations?

  A. A unity-of-command concept requires employees to report technically, functionally, and administratively to the same manager.
  B. A combination of product and functional departments allows management to utilize personnel from various functions.
  C. Authority, responsibility, and accountability of the units involved may vary based on the project's life, or the organization's culture.
  D. It is best suited for firms with scattered locations or for multi-line, large-scale firms.
  B. A combination of product and functional departments allows management to utilize personnel from various functions.

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  Explanation

  https://www.referenceforbusiness.com/encyclopedia/Man-Mix/Matrix-Management-and-Structure.html

• Question 285:

  Communication plays an important role in the successful operation of all organizations. Which of the following statements concerning organizational communications is false?

  A. Communication involves at least two people:a sender and a receiver.
  B. Communication is what the sender says, not what the receiver understands.
  C. Every act of communication influences the organization in some way.
  D. Management spends the majority of its time communicating with other members of the organization.
  B. Communication is what the sender says, not what the receiver understands.

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  Explanation

  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 of communication can be known only by its impact on the receiver and the perceived change in the receiver's behavior, the received message must govern the definition. The sent message may be garbled in encoding, in transmission, or in the receiver's decoding.

• Question 286:

  According to IIA guidance on IT, which of the following best describes a logical access control?

  A. Require complex passwords to be established and changed quarterly.
  B. Require swipe cards to control entry into secure data centers.
  C. Monitor access to the data center with closed circuit camera surveillance.
  D. Maintain current role definitions to ensure appropriate segregation of duties.
  D. Maintain current role definitions to ensure appropriate segregation of duties.

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  Explanation

• Question 287:

  Which of the following theories includes the assertion that employees may be motivated by achievement of acceptance or esteem in the workplace?

  A. Equity theory.
  B. Expectancy theory.
  C. Needs hierarchy theory.
  D. Goal-setting theory.
  C. Needs hierarchy theory.

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  Explanation

  Abraham Maslow presented one of the most widely cited theories of motivation. He saw human needs as a hierarchy, from lowest to highest. Lower-level needs must be satisfied before higher-level needs can influence the individual. He concluded that as the set of needs on each level was satisfied, those needs ceased to be a motivator. Affiliation or acceptance love and affection) needs are the needs of people as social beings to belong to groups and be accepted by others. Esteem is the need to be valued, including the need to be esteemed by both one's self and others. These needs are satisfied by power, prestige, status, and self-confidence.

• Question 288:

  Globalization and localization are shaping the competitive structure of industries. The scenario contributing to the most competitive environment is when:

  A. Global forces dominate.
  B. Local forces dominate.
  C. Mix of global and local forces dominate.
  D. Neither global nor local forces dominate.
  C. Mix of global and local forces dominate.

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  Explanation

  Competitiveness of firms is greatest, and the competitive environment is most intense, when the benefits of global integration and coordination and the benefits of localization (flexibility, proximity, and quick response time) are achieved.

• Question 289:

  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.
  C. A web browser.

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  Explanation

• Question 290:

  Which of the following is an example of internal auditors applying data mining techniques for exploratory purposes?

  A. Internal auditors perform reconciliation procedures to support an external audit of financial reporting.
  B. Internal auditors perform a systems-focused analysis to review relevant controls.
  C. Internal auditors perform a risk assessment to identify potential audit subjects as input for the annual internal audit plan.
  D. Internal auditors test IT general controls with regard to operating effectiveness versus design.
  B. Internal auditors perform a systems-focused analysis to review relevant controls.

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  Explanation