최신 IIA-CIA-Part3 무료덤프 - IIA Business Knowledge for Internal Auditing

A. Determine the scope of the data extract

B. Identify data anomalies and outliers

C. Define questions to be answered

D. Identify data sources available

A. Periodically rotating operational managers.

B. Avoiding status differences among employees.

C. Reiterating the importance of compliance with established policies and procedures.

D. Celebrating employees' individual excellence.

A. An ABC costing system uses a single unit-level basis to allocate overhead costs to products.

B. The primary disadvantage of an ABC costing system is less accurate product costing.

C. An ABC costing system may be used with either a job order or a process cost accounting system.

D. An ABC costing system is similar to conventional costing systems in how it treats the allocation of manufacturing overhead.

A. A recovery strategy whereby a separate site has been secured and is ready for use, with fully configured hardware and real-time synchronized data

B. A recovery strategy whereby a separate site has not yet been determined, but hardware has been reserved for purchase and data backups.

C. A recovery strategy whereby a separate site has been secured with configurable hardware and data backups.

D. A recovery strategy whereby a separate site has been secured and the necessary funds for hardware and data backups have been reserved.

A. UDAs typically are subjected to application development and change management controls.

B. Using UDAs typically enhances the organization's ability to comply with regulatory factors.

C. UDAs are less flexible and more difficult to configure than traditional IT applications.

D. Updating UDAs may lead to various errors resulting from changes or corrections.

A. Cost overruns are reviewed and approved by a control committee led by the project manager.

B. There is a formal quality assurance process to review scope change requests before they are implemented

C. Scope change requests are reviewed and approved by a manager with a proper level of authority.

D. There is a formal process to monitor the status of the project and compare it to the cost baseline

A. Individual workstation computer controls are not as important as companywide server controls

B. With security risks near an all-time high, workstations should not be connected to the company network

C. Cybersecurity issues can be controlled at an enterprise level, making workstation-level controls redundant

D. Particular attention should be paid to housing workstations away from environmental hazards

A. Inconsistency in decision making.

B. Lack of resilience.

C. Greater costs of control function.

D. Inability to adapt.

A. Compensation.

B. Social benefits.

C. Job safety.

D. Recognition

A. As current assets in the balance sheet

B. At fair value with changes reported in the shareholders' equity section.

C. At fair value with changes reported in net income.

D. At amortized cost in the income statement.

A. Suboptimal decision making

B. Lack of coordination among different business units

C. Operational decisions are inconsistent with organizational goals

D. Duplication of business activities

A. Plant production employee headcount average for the operating period.

B. The production machinery utilization rates.

C. Total tire production costs for the operating period.

D. Total tire production labor hours for the operating period.

A. The auditor ensured data fields were consistent and that data could be used for a specific purpose

B. The auditor made data usable for a specific purpose by ensuring that anomalies were identified and addressed

C. The auditor organized data to minimize useless information

D. The auditor eliminated duplicate information