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

A. Breakeven point is the amount of units sold to cover variable costs.

B. Contribution margin is the amount remaining from sales revenue after fixed expenses have been deducted.

C. Following breakover1, he operating income will increase by the excess of fixed costs less the variable costs per units sold.

D. Breakeven occurs when the contribution margin covers fixed costs.

A. All changes to systems must be approved by the highest level of authority within an organization.

B. Change management follows a consistent process and is done in a controlled environment.

C. Internal audit participates in the implementation of change management throughout the organisation.

D. The sole responsibility for change management is assigned to an experienced and competent IT team

A. Series of belonging in the organization

B. Self-fulfillment

C. Esteem by colleagues.

D. Job security

A. Real-time processing of transactions and elimination of data redundancies.

B. Fewer data processing errors and more efficient data exchange with trading partners.

C. Exploitation of opportunities and mitigation of risks associated with e-business.

D. Integration of business processes into multiple operating environments and databases.

A. Permanent accounts.

B. Income statement accounts.

C. Real accounts.

D. Balance sheet accounts.

A. Identify key performance measures and data sources.

B. Ascertain whether governance and approval processes are transparent, documented, and completed.

C. Understand strategic context and evaluate whether supporting information is reliable and complete.

D. Perform a due diligence review or asses management's review of provider operations.

A. It can delete data backed up to a desktop for complete protection if required.

B. It enables the erasure and reformatting of secure digital (SD) cards.

C. It can restore default settings and lock encrypted data when necessary.

D. It can wipe data that is backed up via cloud computing

A. Piracy

B. Tampering

C. Hacking

D. Phishing

A. To Improve the organization's free cash flow from operations

B. To increase the ability to borrow additional funds from creditors

C. To reduce the organization's free cash flow from operations

D. To acquire the asset at the end of the lease period at a price lower than the fair market value

A. Functional structure.

B. Mechanistic structure.

C. Functional structure with cross-functional teams.

D. Divisional structure.

A. A supplier of electrical parts analyzed an instances where different types of spare parts were out of stock prior to scheduled deliveries of those parts.

B. A supplier of electrical parts analyzed sales and stock information and modelled different scenarios for making decisions on stock reordering and delivery

C. A supplier of electrical parts analyzed sales, applied assumptions related to weather conditions, and identified locations where stock levels would decrease more quickly.

D. A supplier of electrical parts analyzed all instances of a part being, out of stock poor to its scheduled delivery date and discovered that increases in sales of that part consistently correlated with stormy weather.

A. Verification of the completeness and integrity of existing data.

B. Analysis of the full population of existing data.

C. Continuous monitoring on a repetitive basis.

D. Analysis of the databases of partners, such as suppliers.

A. Value chain analysis.

B. Quality circle.

C. Six Sigma,

D. Theory of constraints.

A. Average collection period

B. Inventory turnover.

C. Current ratio.

D. Acid-test (quick) ratio

A. When the termination clause is enacted.

B. When ail contractual obligations have been discharged.

C. When there is a force majenre.

D. When there's a dispute between the contracting parties