[Free] Download New Updated (October 2016) IIA IIA-CIA-Part3 Real Exam 31-40

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QUESTION 31

Which of the following statements regarding program change management is not correct?

 

A.

The goal of the change management process is to sustain and improve organizational operations.

B.

The degree of risk associated with a proposed change determines if the change request requires authorization.

C.

In order to protect the production environment, changes must be managed in a repeatable, defined, and predictable manner.

D.

All changes should be tested in a non-production environment before migrating to the production environment.

 

Correct Answer: B

 

 

QUESTION 32

A holding company set up a centralized group technology department, using a local area network with a mainframe computer to process accounting information for all companies within the group. An internal auditor would expect to find all of the following controls within the technology department except:

 

A.

Adequate segregation of duties between data processing controls and file security controls.

B.

Documented procedures for remote job entry and for local data file retention.

C.

Emergency and disaster recovery procedures and maintenance agreements in place to ensure continuity of operations.

D.

Established procedures to prevent and detect unauthorized changes to data files.

 

Correct Answer: B

 

 

QUESTION 33

The main reason to establish internal controls in an organization is to:

 

A.

Encourage compliance with policies and procedures.

B.

Safeguard the resources of the organization.

C.

Ensure the accuracy, reliability, and timeliness of information.

D.

Provide reasonable assurance on the achievement of objectives.

 

Correct Answer: D

 

 

QUESTION 34

Which of the following must be adjusted to index a progressive tax system to inflation?

 

A.

Tax deductions, exemptions, and tax filings.

B.

Tax deductions, exemptions, and tax brackets.

C.

Tax brackets, tax deductions, and tax payments.

D.

Tax brackets, exemptions, and nominal tax receipts.

 

Correct Answer: B

 

 

QUESTION 35

Listening effectiveness is best increased by:

 

A.

Resisting both internal and external distractions.

B.

Waiting to review key concepts until the speaker has finished talking.

C.

Tuning out messages that do not seem to fit the meeting purpose.

D.

Factoring in biases in order to evaluate the information being given.

 

Correct Answer: A

 

 

QUESTION 36

An organization accumulated the following data for the prior fiscal year:

 

Value of

 

Percentage of

 

Quarter

 

Output Produced

 

Cost X

 

1

 

$4,750,000

 

2.9

 

2

 

$4,700,000

 

3.0

 

3

 

$4,350,000

 

3.2

 

4

 

$4,000,000

 

3.5

 

Based on this data, which of the following describes the value of Cost X in relation to the value of Output Produced?

 

A.

Cost X is a variable cost.

B.

Cost X is a fixed cost.

C.

Cost X is a semi-fixed cost.

D.

Cost X and the value of Output Produced are unrelated

 

Correct Answer: B

 

 

QUESTION 37

Which of the following application-based controls is an example of a programmed edit check?

 

A.

Reasonableness check.

B.

Transaction log.

C.

Input error correction.

D.

Authorization for access.

 

Correct Answer: A

 

 

QUESTION 38

According to the ISO 14001 standard, which of the following is not included in the requirements for a quality management system?

 

A.

Key processes across the entity which impact quality must be identified and included.

B.

The quality management system must be documented in the articles of incorporation, quality manual, procedures, work instructions, and records.

C.

Management must review the quality policy, analyze data about quality management system performance, and assess opportunities for improvement and the need for change.

D.

The entity must have processes for inspections, testing, measurement, analysis, and improvement.

 

Correct Answer: B

 

 

 

QUESTION 39

Which of the following is useful for forecasting the required level of inventory?

 

1. Statistical modeling.

 

2. Information about seasonal variations in demand.

 

3. Knowledge of the behavior of different business cycles.

 

4. Pricing models linked to seasonal demand.

 

A.

1 and 2 only

B.

2 and 3 only

C.

1, 2, and 3 only

D.

1, 2, 3, and 4

 

Correct Answer: C

 

 

QUESTION 40

Which of the following borrowing options is an unsecured loan?

 

A.

Second-mortgage financing from a bank.

B.

An issue of commercial paper.

C.

Pledged accounts receivable.

D.

Asset-based financing.

 

Correct A
nswer:
B

 

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