[Free] Download New Updated (October 2016) IIA IIA-CIA-Part3 Real Exam 131-140

Ensurepass

QUESTION 131

Under a value-added taxing system:

 

A.

Businesses must pay a tax only if they make a profit.

B.

The consumer ultimately bears the cost of the tax through higher prices.

C.

Consumer savings are discouraged.

D.

The amount of value added is the difference between an organization’s sales and its cost of goods sold.

 

Correct Answer: B

 

 

QUESTION 132

Which of the following are appropriate reasons for internal auditors to document processes as part of an audit engagement?

 

1. To determine areas of primary concern.

 

2. To establish a standard format for process mapping.

 

3. To define areas of responsibility within the organization.

 

4. To assess the performance of employees.

 

A.

1 and 2 only

B.

1 and 3 only

C.

2 and 3 only

D.

2 and 4 only

 

Correct Answer: B

 

 

QUESTION 133

Which of the following stages of group development is associated with accepting team responsibilities?

 

A.

Forming stage.

B.

Performing stage.

C.

Norming stage.

D.

Storming stage.

 

Correct Answer: C

 

 

QUESTION 134

A global business organization is selecting managers to post to various international (expatriate) assignments. In the screening process, which of the following traits would be required to make a manager a successful expatriate?

 

1. Superior technical competence.

 

2. Willingness to attempt to communicate in a foreign language.

 

3. Ability to empathize with other people.

 

A.

1 and 2 only

B.

1 and 3 only

C.

2 and 3 only

D.

1, 2, and 3

 

Correct Answer: C

 

 

QUESTION 135

Which of the following statements about matrix organizations is false?

 

A.

In a matrix organization, conflict between functional and product managers may arise.

B.

In a matrix organization, staff under dual command is more likely to suffer stress at work.

C.

Matrix organizations offer the advantage of greater flexibility.

D.

Matrix organizations minimize costs and simplify communication.

 

Correct Answer: D

 

 

QUESTION 136

Which of the following engagement observations would provide the least motivation for management to amend or replace an existing cost accounting system?

 

A.

The distorted unit cost of a service is 50 percent lower than the true cost, while the true cost is 50 percent higher than the competition’s cost.

B.

The organization is losing $1,000,000 annually because it incorrectly outsourced an operation based on information from its current system.

C.

The cost of rework, hidden by the current system, is 50 percent of the total cost of all services.

D.

50 percent of total organizational cost has been allocated on a volume basis.

 

Correct Answer: D

 

 

QUESTION 137

The activity that involves a trial run of a product in a typical segment of the market before proceeding to a national launch is referred to as:

 

A.

Test marketing

B.

Experimentation

C.

Segmentation

D.

Positioning

 

Correct Answer: A

 

 

 

 

 

 

QUESTION 138

Which of the following is always true regarding the use of encryption algorithms based on public key infrastructure (PKI)?

 

A.

PKI uses an independent administrator to manage the public key.

B.

The public key is authenticated against reliable third-party identification.

C.

PKI’s public accessibility allows it to be used readily for e-commerce.

D.

The private key uniquely authenticates each party to a transaction.

 

Correct Answer: D

 

 

QUESTION 139

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.

 

Correct Answer: D

 

 

QUESTION 140

Which of the following local area network physical layouts is subject to the greatest risk of failure if one device fails?

 

A.

Star network.

B.

Bus network.

C.

Token ring network.

D.

Mesh network.

 

Correct Answer: C

 

Free VCE & PDF File for IIA IIA-CIA-Part3 Real Exam

Instant Access to Free VCE Files: CompTIA | VMware | SAP …
Instant Access to Free PDF Files: CompTIA | VMware | SAP …

This entry was posted in IIA-CIA-Part3 Actual Test (October 2016) and tagged , , , , , , , . Bookmark the permalink.