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NEW QUESTION NO: 9
Which of the following statements best describes the frameworks set forth by the International Standards Organization?
A. Practical guidance and benchmarks for all organizations that use information systems.
B. Bridging the gaps among control requirements, technical issues, and business risks.
C. Frameworks and guidance on enterprise risk management, internal control, and fraud deterrence.
D. Globally accepted standards for industries and processes.
Answer: D

NEW QUESTION NO: 10
International marketing activities often begin with:
A. Limited exporting.
B. Global marketing.
C. Domestic marketing.
D. Standardization.
Answer: A

NEW QUESTION NO: 11
Which of the following purchasing scenarios would gain the greatest benefit from implementing electronic data interchange?
A. A large volume of custom purchases.
B. A time-sensitive just-in-time purchase environment.
C. A variable volume sensitive to material cost.
D. A currently inefficient purchasing process.
Answer: B

NEW QUESTION NO: 12
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 3 only
B. 2 and 3 only
C. 2 and 4 only
D. 1 and 2 only
Answer: A

NEW QUESTION NO: 13
Which of the following statements pertaining to a market skimming pricing strategy is not true?
A. The strategy is favored when unit costs fall with the increase in units produced.
B. The strategy is favored when high price is perceived as high quality.
C. The strategy is favored when there is insufficient market capacity and competitors cannot increase market capacity.
D. The strategy is favored when buyers are relatively insensitive to price increases.
Answer: A

NEW QUESTION NO: 14
When granting third parties temporary access to an entity's computer systems, which of the following is the most effective control?
A. Access is approved by the supervising manager.
B. User accounts specify expiration dates and are based on services provided.
C. Administrator access is provided for a limited period.
D. User accounts are deleted when the work is completed.
Answer: B

NEW QUESTION NO: 15
Which stage of group development is characterized by a decrease in conflict and hostility among group members and an increase in cohesiveness?
A. Norming stage.
B. Storming stage.
C. Forming stage.
D. Performing stage.
Answer: A

NEW QUESTION NO: 16
When applied to international economics, the theory of comparative advantage proposes that total worldwide output will be greatest when:
A. Each good is produced by the nation that has the lowest opportunity cost for that good.
B. Goods that contribute to a nation's balance-of-payments deficit are no longer imported.
C. International trade is unrestricted and tariffs are not imposed.
D. Each nation's total imports approximately equal its total exports.
Answer: A

NEW QUESTION NO: 17
Providing knowledge, motivating organizational members, controlling and coordinating individual efforts, and expressing feelings and emotions are all functions of:
A. Performance.
B. Organizational structure.
C. Communication.
D. Motivation.
Answer: C

NEW QUESTION NO: 18
An internal auditor performed a review of IT outsourcing and found that the service provider was failing to meet the terms of the service level agreement. Which of the following approaches is most appropriate to address this concern?
A. The organization should proactively monitor the performance of the service provider, escalate concerns, and use penalty clauses in the contract where necessary.
B. The organization should work with the service provider to review the current agreement and expectations relating to objectives, processes, and overall performance.
C. The organization should review the skill requirements and ensure that the service provider is maintaining sufficient expertise and retaining skilled resources.
D. The organization should ensure that there is a clear management communication strategy and path for evaluating and reporting on all outsourced services concerns.
Answer: A

NEW QUESTION NO: 19
The economic order quantity for inventory is higher for an organization that has:
A. Lower annual unit sales.
B. Higher fixed inventory ordering costs.
C. A higher purchase price per unit of inventory.
D. Higher annual carrying costs as a percentage of inventory value.
Answer: B