{"id":29996,"date":"2021-10-12T01:35:48","date_gmt":"2021-10-12T01:35:48","guid":{"rendered":"https:\/\/www.dumpsbase.com\/freedumps\/?p=29996"},"modified":"2021-10-12T01:35:52","modified_gmt":"2021-10-12T01:35:52","slug":"cia-exam-syllabus-part-3-exam-iia-cia-part3-updated-exam-dumps","status":"publish","type":"post","link":"https:\/\/www.dumpsbase.com\/freedumps\/cia-exam-syllabus-part-3-exam-iia-cia-part3-updated-exam-dumps.html","title":{"rendered":"CIA Exam Syllabus, Part 3 Exam IIA-CIA-Part3 Updated Exam Dumps"},"content":{"rendered":"\n<p>IIA-CIA-Part3 CIA Exam Part Three: Business Knowledge for Internal Auditing certification exam is designed to test candidates\u2019 knowledge, skills, and abilities particularly as they relate to these core business concepts.\u200b To help you master the skills, knowledge and the concepts, we have updated IIA-CIA-Part3 exam dumps with the actual Q&amp;As to help you prepare for IIA-CIA-Part3 exam well. We highly recommend DumpsBase IIA-CIA-Part3 updated exam dumps to all for good preparation.<\/p>\n<h2>Read CIA Part 3 Certification Exam <span style=\"background-color: #ffff00;\">IIA-CIA-Part3 Free Dumps<\/span><\/h2>\n<script>\n\t  window.fbAsyncInit = function() {\n\t    FB.init({\n\t      appId            : '622169541470367',\n\t      autoLogAppEvents : true,\n\t      xfbml            : true,\n\t      version          : 'v3.1'\n\t    });\n\t  };\n\t\n\t  (function(d, s, id){\n\t     var js, fjs = d.getElementsByTagName(s)[0];\n\t     if (d.getElementById(id)) {return;}\n\t     js = d.createElement(s); js.id = id;\n\t     js.src = \"https:\/\/connect.facebook.net\/en_US\/sdk.js\";\n\t     fjs.parentNode.insertBefore(js, fjs);\n\t   }(document, 'script', 'facebook-jssdk'));\n\t<\/script><script type=\"text\/javascript\" >\ndocument.addEventListener(\"DOMContentLoaded\", function(event) { \nif(!window.jQuery) alert(\"The important jQuery library is not properly loaded in your site. Your WordPress theme is probably missing the essential wp_head() call. You can switch to another theme and you will see that the plugin works fine and this notice disappears. If you are still not sure what to do you can contact us for help.\");\n});\n<\/script>  \n  \n<div  id=\"watupro_quiz\" class=\"quiz-area single-page-quiz\">\n<p id=\"submittingExam5804\" style=\"display:none;text-align:center;\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/plugins\/watupro\/img\/loading.gif\" width=\"16\" height=\"16\"><\/p>\n\n<div class=\"watupro-exam-description\" id=\"description-quiz-5804\"><\/div>\n\n<form action=\"\" method=\"post\" class=\"quiz-form\" id=\"quiz-5804\"  enctype=\"multipart\/form-data\" >\n<div class='watu-question ' id='question-1' style=';'><div id='questionWrap-1'  class='   watupro-question-id-196139'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>1. <\/span>Which of the following statements accurately describes one of the characteristics that distinguishes a multinational company from a domestic company?<\/div><input type='hidden' name='question_id[]' id='qID_1' value='196139' \/><input type='hidden' id='answerType196139' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196139[]' id='answer-id-787084' class='answer   answerof-196139 ' value='787084'   \/><label for='answer-id-787084' id='answer-label-787084' class=' answer'><span>A multinational company has stockholders in other countries.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196139[]' id='answer-id-787085' class='answer   answerof-196139 ' value='787085'   \/><label for='answer-id-787085' id='answer-label-787085' class=' answer'><span>A multinational company exports its products to other countries.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196139[]' id='answer-id-787086' class='answer   answerof-196139 ' value='787086'   \/><label for='answer-id-787086' id='answer-label-787086' class=' answer'><span>A multinational company operates outside of its country of origin.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196139[]' id='answer-id-787087' class='answer   answerof-196139 ' value='787087'   \/><label for='answer-id-787087' id='answer-label-787087' class=' answer'><span>A multinational company uses raw materials and components from more than one country.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-2' style=';'><div id='questionWrap-2'  class='   watupro-question-id-196140'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>2. <\/span>Which of the following purchasing scenarios would gain the greatest benefit from implementing electronic data interchange?<\/div><input type='hidden' name='question_id[]' id='qID_2' value='196140' \/><input type='hidden' id='answerType196140' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196140[]' id='answer-id-787088' class='answer   answerof-196140 ' value='787088'   \/><label for='answer-id-787088' id='answer-label-787088' class=' answer'><span>A time-sensitive just-in-time purchase environment.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196140[]' id='answer-id-787089' class='answer   answerof-196140 ' value='787089'   \/><label for='answer-id-787089' id='answer-label-787089' class=' answer'><span>A large volume of custom purchases.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196140[]' id='answer-id-787090' class='answer   answerof-196140 ' value='787090'   \/><label for='answer-id-787090' id='answer-label-787090' class=' answer'><span>A variable volume sensitive to material cost.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196140[]' id='answer-id-787091' class='answer   answerof-196140 ' value='787091'   \/><label for='answer-id-787091' id='answer-label-787091' class=' answer'><span>A currently inefficient purchasing process.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-3' style=';'><div id='questionWrap-3'  class='   watupro-question-id-196141'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>3. <\/span>Which of the following is an example of a nonfinancial internal failure quality cost?<\/div><input type='hidden' name='question_id[]' id='qID_3' value='196141' \/><input type='hidden' id='answerType196141' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196141[]' id='answer-id-787092' class='answer   answerof-196141 ' value='787092'   \/><label for='answer-id-787092' id='answer-label-787092' class=' answer'><span>Decreasing gross profit margins over time.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196141[]' id='answer-id-787093' class='answer   answerof-196141 ' value='787093'   \/><label for='answer-id-787093' id='answer-label-787093' class=' answer'><span>Foregone contribution margin on lost sales.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196141[]' id='answer-id-787094' class='answer   answerof-196141 ' value='787094'   \/><label for='answer-id-787094' id='answer-label-787094' class=' answer'><span>Defective units shipped to customers.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196141[]' id='answer-id-787095' class='answer   answerof-196141 ' value='787095'   \/><label for='answer-id-787095' id='answer-label-787095' class=' answer'><span>Excessive time to convert raw materials into finished goods.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-4' style=';'><div id='questionWrap-4'  class='   watupro-question-id-196142'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>4. <\/span>In which type of business environment are price cutting strategies and franchising strategies most appropriate?<\/div><input type='hidden' name='question_id[]' id='qID_4' value='196142' \/><input type='hidden' id='answerType196142' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196142[]' id='answer-id-787096' class='answer   answerof-196142 ' value='787096'   \/><label for='answer-id-787096' id='answer-label-787096' class=' answer'><span>Embryonic, focused.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196142[]' id='answer-id-787097' class='answer   answerof-196142 ' value='787097'   \/><label for='answer-id-787097' id='answer-label-787097' class=' answer'><span>Fragmented, decline.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196142[]' id='answer-id-787098' class='answer   answerof-196142 ' value='787098'   \/><label for='answer-id-787098' id='answer-label-787098' class=' answer'><span>Mature, fragmented.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196142[]' id='answer-id-787099' class='answer   answerof-196142 ' value='787099'   \/><label for='answer-id-787099' id='answer-label-787099' class=' answer'><span>Competitive, embryonic.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-5' style=';'><div id='questionWrap-5'  class='   watupro-question-id-196143'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>5. <\/span>Multinational organizations generally spend more time and effort to identify and evaluate:<\/div><input type='hidden' name='question_id[]' id='qID_5' value='196143' \/><input type='hidden' id='answerType196143' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196143[]' id='answer-id-787100' class='answer   answerof-196143 ' value='787100'   \/><label for='answer-id-787100' id='answer-label-787100' class=' answer'><span>Internal strengths and weaknesses.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196143[]' id='answer-id-787101' class='answer   answerof-196143 ' value='787101'   \/><label for='answer-id-787101' id='answer-label-787101' class=' answer'><span>Break-even points.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196143[]' id='answer-id-787102' class='answer   answerof-196143 ' value='787102'   \/><label for='answer-id-787102' id='answer-label-787102' class=' answer'><span>External trends and events.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196143[]' id='answer-id-787103' class='answer   answerof-196143 ' value='787103'   \/><label for='answer-id-787103' id='answer-label-787103' class=' answer'><span>Internal risk factors.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-6' style=';'><div id='questionWrap-6'  class='   watupro-question-id-196144'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>6. <\/span>Which of the following is the most likely reason an organization may decide to undertake a stock split?<\/div><input type='hidden' name='question_id[]' id='qID_6' value='196144' \/><input type='hidden' id='answerType196144' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196144[]' id='answer-id-787104' class='answer   answerof-196144 ' value='787104'   \/><label for='answer-id-787104' id='answer-label-787104' class=' answer'><span>To keep stock price constant.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196144[]' id='answer-id-787105' class='answer   answerof-196144 ' value='787105'   \/><label for='answer-id-787105' id='answer-label-787105' class=' answer'><span>To keep shareholders' equity constant.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196144[]' id='answer-id-787106' class='answer   answerof-196144 ' value='787106'   \/><label for='answer-id-787106' id='answer-label-787106' class=' answer'><span>To increase shareholders' equity.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196144[]' id='answer-id-787107' class='answer   answerof-196144 ' value='787107'   \/><label for='answer-id-787107' id='answer-label-787107' class=' answer'><span>To enhance the stock liquidity.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-7' style=';'><div id='questionWrap-7'  class='   watupro-question-id-196145'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>7. <\/span>The ability to test the effectiveness of the control.<\/div><input type='hidden' name='question_id[]' id='qID_7' value='196145' \/><input type='hidden' id='answerType196145' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196145[]' id='answer-id-787108' class='answer   answerof-196145 ' value='787108'   \/><label for='answer-id-787108' id='answer-label-787108' class=' answer'><span>1, 2, and 3<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196145[]' id='answer-id-787109' class='answer   answerof-196145 ' value='787109'   \/><label for='answer-id-787109' id='answer-label-787109' class=' answer'><span>1, 2, and 4<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196145[]' id='answer-id-787110' class='answer   answerof-196145 ' value='787110'   \/><label for='answer-id-787110' id='answer-label-787110' class=' answer'><span>1, 3, and 4<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196145[]' id='answer-id-787111' class='answer   answerof-196145 ' value='787111'   \/><label for='answer-id-787111' id='answer-label-787111' class=' answer'><span>2, 3, and 4<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-8' style=';'><div id='questionWrap-8'  class='   watupro-question-id-196146'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>8. <\/span>According to the waterfall cycle approach to systems development, which of the following sequence of events is correct?<\/div><input type='hidden' name='question_id[]' id='qID_8' value='196146' \/><input type='hidden' id='answerType196146' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196146[]' id='answer-id-787112' class='answer   answerof-196146 ' value='787112'   \/><label for='answer-id-787112' id='answer-label-787112' class=' answer'><span>Program design, system requirements, software design, analysis, coding, testing, operations.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196146[]' id='answer-id-787113' class='answer   answerof-196146 ' value='787113'   \/><label for='answer-id-787113' id='answer-label-787113' class=' answer'><span>System requirements, software design, analysis, program design, testing, coding, operations.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196146[]' id='answer-id-787114' class='answer   answerof-196146 ' value='787114'   \/><label for='answer-id-787114' id='answer-label-787114' class=' answer'><span>System requirements, software design, analysis, program design, coding, testing, operations.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196146[]' id='answer-id-787115' class='answer   answerof-196146 ' value='787115'   \/><label for='answer-id-787115' id='answer-label-787115' class=' answer'><span>System requirements, analysis, coding, software design, program design, testing, operations.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-9' style=';'><div id='questionWrap-9'  class='   watupro-question-id-196147'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>9. <\/span>An organization needs to borrow a large amount of cash to fund its expansion plan. <br \/>\r<br>Which of the following annual interest rates is least expensive?<\/div><input type='hidden' name='question_id[]' id='qID_9' value='196147' \/><input type='hidden' id='answerType196147' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196147[]' id='answer-id-787116' class='answer   answerof-196147 ' value='787116'   \/><label for='answer-id-787116' id='answer-label-787116' class=' answer'><span>7 percent simple interest with a 10 percent compensating balance.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196147[]' id='answer-id-787117' class='answer   answerof-196147 ' value='787117'   \/><label for='answer-id-787117' id='answer-label-787117' class=' answer'><span>7 percent simple interest paid at the end of each year.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196147[]' id='answer-id-787118' class='answer   answerof-196147 ' value='787118'   \/><label for='answer-id-787118' id='answer-label-787118' class=' answer'><span>7 percent discount interest.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196147[]' id='answer-id-787119' class='answer   answerof-196147 ' value='787119'   \/><label for='answer-id-787119' id='answer-label-787119' class=' answer'><span>7 percent compounding interest.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-10' style=';'><div id='questionWrap-10'  class='   watupro-question-id-196148'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>10. <\/span>Which of the following is true regarding an organization's relationship with external stakeholders?<\/div><input type='hidden' name='question_id[]' id='qID_10' value='196148' \/><input type='hidden' id='answerType196148' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196148[]' id='answer-id-787120' class='answer   answerof-196148 ' value='787120'   \/><label for='answer-id-787120' id='answer-label-787120' class=' answer'><span>Specific guidance must be followed when interacting with nongovernmental organizations.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196148[]' id='answer-id-787121' class='answer   answerof-196148 ' value='787121'   \/><label for='answer-id-787121' id='answer-label-787121' class=' answer'><span>Disclosure laws tend to be consistent from one jurisdiction to another.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196148[]' id='answer-id-787122' class='answer   answerof-196148 ' value='787122'   \/><label for='answer-id-787122' id='answer-label-787122' class=' answer'><span>There are several internationally recognized standards for dealing with financial donors.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196148[]' id='answer-id-787123' class='answer   answerof-196148 ' value='787123'   \/><label for='answer-id-787123' id='answer-label-787123' class=' answer'><span>Legal representation should be consulted before releasing internal audit information to other assurance providers.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-11' style=';'><div id='questionWrap-11'  class='   watupro-question-id-196149'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>11. <\/span>Which of the following borrowing options is an unsecured loan?<\/div><input type='hidden' name='question_id[]' id='qID_11' value='196149' \/><input type='hidden' id='answerType196149' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196149[]' id='answer-id-787124' class='answer   answerof-196149 ' value='787124'   \/><label for='answer-id-787124' id='answer-label-787124' class=' answer'><span>Second-mortgage financing from a bank.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196149[]' id='answer-id-787125' class='answer   answerof-196149 ' value='787125'   \/><label for='answer-id-787125' id='answer-label-787125' class=' answer'><span>An issue of commercial paper.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196149[]' id='answer-id-787126' class='answer   answerof-196149 ' value='787126'   \/><label for='answer-id-787126' id='answer-label-787126' class=' answer'><span>Pledged accounts receivable.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196149[]' id='answer-id-787127' class='answer   answerof-196149 ' value='787127'   \/><label for='answer-id-787127' id='answer-label-787127' class=' answer'><span>Asset-based financing.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-12' style=';'><div id='questionWrap-12'  class='   watupro-question-id-196150'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>12. <\/span>Which of the following is the best approach to overcome entry barriers into a new business?<\/div><input type='hidden' name='question_id[]' id='qID_12' value='196150' \/><input type='hidden' id='answerType196150' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196150[]' id='answer-id-787128' class='answer   answerof-196150 ' value='787128'   \/><label for='answer-id-787128' id='answer-label-787128' class=' answer'><span>Offer a standard product that is targeted in the recognized market.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196150[]' id='answer-id-787129' class='answer   answerof-196150 ' value='787129'   \/><label for='answer-id-787129' id='answer-label-787129' class=' answer'><span>Invest in commodity or commodity-like product businesses.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196150[]' id='answer-id-787130' class='answer   answerof-196150 ' value='787130'   \/><label for='answer-id-787130' id='answer-label-787130' class=' answer'><span>Enter into a slow-growing market.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196150[]' id='answer-id-787131' class='answer   answerof-196150 ' value='787131'   \/><label for='answer-id-787131' id='answer-label-787131' class=' answer'><span>Use an established distribution relationship.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-13' style=';'><div id='questionWrap-13'  class='   watupro-question-id-196151'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>13. <\/span>The audit committee of a global corporation has mandated a change in the organization's business ethics policy. <br \/>\r<br>Which of the following approaches describes the best way to accomplish the policy's diffusion worldwide?<\/div><input type='hidden' name='question_id[]' id='qID_13' value='196151' \/><input type='hidden' id='answerType196151' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196151[]' id='answer-id-787132' class='answer   answerof-196151 ' value='787132'   \/><label for='answer-id-787132' id='answer-label-787132' class=' answer'><span>Deploy the policy in the corporate headquarters' language, so everyone gets an unfiltered version simultaneously.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196151[]' id='answer-id-787133' class='answer   answerof-196151 ' value='787133'   \/><label for='answer-id-787133' id='answer-label-787133' class=' answer'><span>Introduce the policy region by region, using any lessons learned to change the subsequent version of the policy for the next area.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196151[]' id='answer-id-787134' class='answer   answerof-196151 ' value='787134'   \/><label for='answer-id-787134' id='answer-label-787134' class=' answer'><span>Consult with legal and operational management in each affected country to ensure the final version can be implemented globally, following audit committee approval.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196151[]' id='answer-id-787135' class='answer   answerof-196151 ' value='787135'   \/><label for='answer-id-787135' id='answer-label-787135' class=' answer'><span>Send the board-approved version of the policy to each country's senior leadership, and empower them to tailor the policy to the local language and culture.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-14' style=';'><div id='questionWrap-14'  class='   watupro-question-id-196152'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>14. <\/span>Which of the following statements about COBIT is not true?<\/div><input type='hidden' name='question_id[]' id='qID_14' value='196152' \/><input type='hidden' id='answerType196152' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196152[]' id='answer-id-787136' class='answer   answerof-196152 ' value='787136'   \/><label for='answer-id-787136' id='answer-label-787136' class=' answer'><span>COBIT helps management understand and manage the risks associated with information technology (IT) processes.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196152[]' id='answer-id-787137' class='answer   answerof-196152 ' value='787137'   \/><label for='answer-id-787137' id='answer-label-787137' class=' answer'><span>Management needs to determine the cost-benefit ratio of adopting COBIT control objectives.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196152[]' id='answer-id-787138' class='answer   answerof-196152 ' value='787138'   \/><label for='answer-id-787138' id='answer-label-787138' class=' answer'><span>COBIT control objectives are specific to various IT platforms and help determine minimum controls.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196152[]' id='answer-id-787139' class='answer   answerof-196152 ' value='787139'   \/><label for='answer-id-787139' id='answer-label-787139' class=' answer'><span>COBIT provides management with the capability to conduct self-assessments against industry best practices.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-15' style=';'><div id='questionWrap-15'  class='   watupro-question-id-196153'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>15. <\/span>A small furniture-manufacturing firm with 100 employees is located in a two-story building and does not plan to expand. The furniture manufactured is not special-ordered or custom-made. <br \/>\r<br>The most likely structure for this organization would be:<\/div><input type='hidden' name='question_id[]' id='qID_15' value='196153' \/><input type='hidden' id='answerType196153' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196153[]' id='answer-id-787140' class='answer   answerof-196153 ' value='787140'   \/><label for='answer-id-787140' id='answer-label-787140' class=' answer'><span>Functional departmentalization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196153[]' id='answer-id-787141' class='answer   answerof-196153 ' value='787141'   \/><label for='answer-id-787141' id='answer-label-787141' class=' answer'><span>Product departmentalization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196153[]' id='answer-id-787142' class='answer   answerof-196153 ' value='787142'   \/><label for='answer-id-787142' id='answer-label-787142' class=' answer'><span>Matrix organization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196153[]' id='answer-id-787143' class='answer   answerof-196153 ' value='787143'   \/><label for='answer-id-787143' id='answer-label-787143' class=' answer'><span>Divisional organization.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-16' style=';'><div id='questionWrap-16'  class='   watupro-question-id-196154'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>16. <\/span>According to IIA guidance, which of the following corporate social responsibility (CSR) activities is appropriate for the internal audit activity to perform?<\/div><input type='hidden' name='question_id[]' id='qID_16' value='196154' \/><input type='hidden' id='answerType196154' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196154[]' id='answer-id-787144' class='answer   answerof-196154 ' value='787144'   \/><label for='answer-id-787144' id='answer-label-787144' class=' answer'><span>Determine the optimal amount of resources for the organization to invest in CS<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196154[]' id='answer-id-787145' class='answer   answerof-196154 ' value='787145'   \/><label for='answer-id-787145' id='answer-label-787145' class=' answer'><span>Align CSR program objectives with the organization's strategic plan.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196154[]' id='answer-id-787146' class='answer   answerof-196154 ' value='787146'   \/><label for='answer-id-787146' id='answer-label-787146' class=' answer'><span>Integrate CSR activities into the organization's decision-making process.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196154[]' id='answer-id-787147' class='answer   answerof-196154 ' value='787147'   \/><label for='answer-id-787147' id='answer-label-787147' class=' answer'><span>Determine whether the organization has an appropriate policy governing its CSR activities.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-17' style=';'><div id='questionWrap-17'  class='   watupro-question-id-196155'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>17. <\/span>To assess the performance of employees.<\/div><input type='hidden' name='question_id[]' id='qID_17' value='196155' \/><input type='hidden' id='answerType196155' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196155[]' id='answer-id-787148' class='answer   answerof-196155 ' value='787148'   \/><label for='answer-id-787148' id='answer-label-787148' class=' answer'><span>1 and 2 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196155[]' id='answer-id-787149' class='answer   answerof-196155 ' value='787149'   \/><label for='answer-id-787149' id='answer-label-787149' class=' answer'><span>1 and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196155[]' id='answer-id-787150' class='answer   answerof-196155 ' value='787150'   \/><label for='answer-id-787150' id='answer-label-787150' class=' answer'><span>2 and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196155[]' id='answer-id-787151' class='answer   answerof-196155 ' value='787151'   \/><label for='answer-id-787151' id='answer-label-787151' class=' answer'><span>2 and 4 only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-18' style=';'><div id='questionWrap-18'  class='   watupro-question-id-196156'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>18. <\/span>Which of the following corporate social responsibility strategies is likely to be most effective in minimizing confrontations with influential activists and lobbyists?<\/div><input type='hidden' name='question_id[]' id='qID_18' value='196156' \/><input type='hidden' id='answerType196156' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196156[]' id='answer-id-787152' class='answer   answerof-196156 ' value='787152'   \/><label for='answer-id-787152' id='answer-label-787152' class=' answer'><span>Continually evaluate the needs and opinions of all stakeholder groups.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196156[]' id='answer-id-787153' class='answer   answerof-196156 ' value='787153'   \/><label for='answer-id-787153' id='answer-label-787153' class=' answer'><span>Ensure strict compliance with applicable laws and regulations to avoid incidents.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196156[]' id='answer-id-787154' class='answer   answerof-196156 ' value='787154'   \/><label for='answer-id-787154' id='answer-label-787154' class=' answer'><span>Maintain a comprehensive publicity campaign that highlights the organization's efforts.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196156[]' id='answer-id-787155' class='answer   answerof-196156 ' value='787155'   \/><label for='answer-id-787155' id='answer-label-787155' class=' answer'><span>Increase goodwill through philanthropic activities among stakeholder communities.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-19' style=';'><div id='questionWrap-19'  class='   watupro-question-id-196157'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>19. <\/span>Ensure that performance targets are always achieved.<\/div><input type='hidden' name='question_id[]' id='qID_19' value='196157' \/><input type='hidden' id='answerType196157' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196157[]' id='answer-id-787156' class='answer   answerof-196157 ' value='787156'   \/><label for='answer-id-787156' id='answer-label-787156' class=' answer'><span>1 and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196157[]' id='answer-id-787157' class='answer   answerof-196157 ' value='787157'   \/><label for='answer-id-787157' id='answer-label-787157' class=' answer'><span>2 and 4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196157[]' id='answer-id-787158' class='answer   answerof-196157 ' value='787158'   \/><label for='answer-id-787158' id='answer-label-787158' class=' answer'><span>1, 2, and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196157[]' id='answer-id-787159' class='answer   answerof-196157 ' value='787159'   \/><label for='answer-id-787159' id='answer-label-787159' class=' answer'><span>1, 2, 3, and 4<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-20' style=';'><div id='questionWrap-20'  class='   watupro-question-id-196158'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>20. <\/span>An organization engages in questionable financial reporting practices due to pressure to meet unrealistic performance targets. <br \/>\r<br>Which internal control component is most negatively affected?<\/div><input type='hidden' name='question_id[]' id='qID_20' value='196158' \/><input type='hidden' id='answerType196158' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196158[]' id='answer-id-787160' class='answer   answerof-196158 ' value='787160'   \/><label for='answer-id-787160' id='answer-label-787160' class=' answer'><span>Monitoring.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196158[]' id='answer-id-787161' class='answer   answerof-196158 ' value='787161'   \/><label for='answer-id-787161' id='answer-label-787161' class=' answer'><span>Control activities.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196158[]' id='answer-id-787162' class='answer   answerof-196158 ' value='787162'   \/><label for='answer-id-787162' id='answer-label-787162' class=' answer'><span>Risk assessment.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196158[]' id='answer-id-787163' class='answer   answerof-196158 ' value='787163'   \/><label for='answer-id-787163' id='answer-label-787163' class=' answer'><span>Control environment.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-21' style=';'><div id='questionWrap-21'  class='   watupro-question-id-196159'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>21. <\/span>Independent verification of data integrity and accuracy.<\/div><input type='hidden' name='question_id[]' id='qID_21' value='196159' \/><input type='hidden' id='answerType196159' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196159[]' id='answer-id-787164' class='answer   answerof-196159 ' value='787164'   \/><label for='answer-id-787164' id='answer-label-787164' class=' answer'><span>1, 2, and 3<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196159[]' id='answer-id-787165' class='answer   answerof-196159 ' value='787165'   \/><label for='answer-id-787165' id='answer-label-787165' class=' answer'><span>1, 2, and 4<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196159[]' id='answer-id-787166' class='answer   answerof-196159 ' value='787166'   \/><label for='answer-id-787166' id='answer-label-787166' class=' answer'><span>1, 3, and 4<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196159[]' id='answer-id-787167' class='answer   answerof-196159 ' value='787167'   \/><label for='answer-id-787167' id='answer-label-787167' class=' answer'><span>2, 3, and 4<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-22' style=';'><div id='questionWrap-22'  class='   watupro-question-id-196160'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>22. <\/span>An organization decided to install a motion detection system in its warehouse to protect against after-hours theft. <br \/>\r<br>According to the COSO enterprise risk management framework, which of the following best describes this risk management strategy?<\/div><input type='hidden' name='question_id[]' id='qID_22' value='196160' \/><input type='hidden' id='answerType196160' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196160[]' id='answer-id-787168' class='answer   answerof-196160 ' value='787168'   \/><label for='answer-id-787168' id='answer-label-787168' class=' answer'><span>Avoidance.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196160[]' id='answer-id-787169' class='answer   answerof-196160 ' value='787169'   \/><label for='answer-id-787169' id='answer-label-787169' class=' answer'><span>Reduction.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196160[]' id='answer-id-787170' class='answer   answerof-196160 ' value='787170'   \/><label for='answer-id-787170' id='answer-label-787170' class=' answer'><span>Elimination.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196160[]' id='answer-id-787171' class='answer   answerof-196160 ' value='787171'   \/><label for='answer-id-787171' id='answer-label-787171' class=' answer'><span>Sharing.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-23' style=';'><div id='questionWrap-23'  class='   watupro-question-id-196161'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>23. <\/span>Which of the following best describes an objective for an audit of an environmental management system?<\/div><input type='hidden' name='question_id[]' id='qID_23' value='196161' \/><input type='hidden' id='answerType196161' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196161[]' id='answer-id-787172' class='answer   answerof-196161 ' value='787172'   \/><label for='answer-id-787172' id='answer-label-787172' class=' answer'><span>To assess whether an annual control review is necessary.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196161[]' id='answer-id-787173' class='answer   answerof-196161 ' value='787173'   \/><label for='answer-id-787173' id='answer-label-787173' class=' answer'><span>To determine conformance with requirements and agreements.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196161[]' id='answer-id-787174' class='answer   answerof-196161 ' value='787174'   \/><label for='answer-id-787174' id='answer-label-787174' class=' answer'><span>To evaluate executive management oversight.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196161[]' id='answer-id-787175' class='answer   answerof-196161 ' value='787175'   \/><label for='answer-id-787175' id='answer-label-787175' class=' answer'><span>To promote environmental awareness.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-24' style=';'><div id='questionWrap-24'  class='   watupro-question-id-196162'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>24. <\/span>In an analysis of alternative credit-management policies, which of the following components will cause the net present value of receivables on credit sales to increase, if everything else remains constant?<\/div><input type='hidden' name='question_id[]' id='qID_24' value='196162' \/><input type='hidden' id='answerType196162' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196162[]' id='answer-id-787176' class='answer   answerof-196162 ' value='787176'   \/><label for='answer-id-787176' id='answer-label-787176' class=' answer'><span>A tougher collections policy that reduces the bad debt loss ratio.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196162[]' id='answer-id-787177' class='answer   answerof-196162 ' value='787177'   \/><label for='answer-id-787177' id='answer-label-787177' class=' answer'><span>A higher cost per unit sold.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196162[]' id='answer-id-787178' class='answer   answerof-196162 ' value='787178'   \/><label for='answer-id-787178' id='answer-label-787178' class=' answer'><span>A longer average collection period.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196162[]' id='answer-id-787179' class='answer   answerof-196162 ' value='787179'   \/><label for='answer-id-787179' id='answer-label-787179' class=' answer'><span>An increase in the cost of capital.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-25' style=';'><div id='questionWrap-25'  class='   watupro-question-id-196163'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>25. <\/span>During which phase of disaster recovery planning should an organization identify the business units, assets, and systems that are critical to continuing an acceptable level of operations?<\/div><input type='hidden' name='question_id[]' id='qID_25' value='196163' \/><input type='hidden' id='answerType196163' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196163[]' id='answer-id-787180' class='answer   answerof-196163 ' value='787180'   \/><label for='answer-id-787180' id='answer-label-787180' class=' answer'><span>Scope and initiation phase.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196163[]' id='answer-id-787181' class='answer   answerof-196163 ' value='787181'   \/><label for='answer-id-787181' id='answer-label-787181' class=' answer'><span>Business impact analysis.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196163[]' id='answer-id-787182' class='answer   answerof-196163 ' value='787182'   \/><label for='answer-id-787182' id='answer-label-787182' class=' answer'><span>Plan development.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196163[]' id='answer-id-787183' class='answer   answerof-196163 ' value='787183'   \/><label for='answer-id-787183' id='answer-label-787183' class=' answer'><span>Testing.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-26' style=';'><div id='questionWrap-26'  class='   watupro-question-id-196164'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>26. <\/span>Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?<\/div><input type='hidden' name='question_id[]' id='qID_26' value='196164' \/><input type='hidden' id='answerType196164' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196164[]' id='answer-id-787184' class='answer   answerof-196164 ' value='787184'   \/><label for='answer-id-787184' id='answer-label-787184' class=' answer'><span>Increasing complexity over time.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196164[]' id='answer-id-787185' class='answer   answerof-196164 ' value='787185'   \/><label for='answer-id-787185' id='answer-label-787185' class=' answer'><span>Interface with corporate systems.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196164[]' id='answer-id-787186' class='answer   answerof-196164 ' value='787186'   \/><label for='answer-id-787186' id='answer-label-787186' class=' answer'><span>Ability to meet user needs.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196164[]' id='answer-id-787187' class='answer   answerof-196164 ' value='787187'   \/><label for='answer-id-787187' id='answer-label-787187' class=' answer'><span>Hidden data columns or worksheets.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-27' style=';'><div id='questionWrap-27'  class='   watupro-question-id-196165'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>27. <\/span>An organization has recorded the following profit and expenses: <br \/>\r<br>Profit before interest and tax <br \/>\r<br>$200,000 <br \/>\r<br>Sales <br \/>\r<br>$2,300,000 <br \/>\r<br>Purchases of materials <br \/>\r<br>$700,000 <br \/>\r<br>Interest expenses <br \/>\r<br>$30,000 <br \/>\r<br>If the value-added tax (VAT) rate is 20 percent and the corporate tax rate is 30 percent, which of the following is the amount of VAT that the organization has to pay?<\/div><input type='hidden' name='question_id[]' id='qID_27' value='196165' \/><input type='hidden' id='answerType196165' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196165[]' id='answer-id-787188' class='answer   answerof-196165 ' value='787188'   \/><label for='answer-id-787188' id='answer-label-787188' class=' answer'><span>$34,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196165[]' id='answer-id-787189' class='answer   answerof-196165 ' value='787189'   \/><label for='answer-id-787189' id='answer-label-787189' class=' answer'><span>$51,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196165[]' id='answer-id-787190' class='answer   answerof-196165 ' value='787190'   \/><label for='answer-id-787190' id='answer-label-787190' class=' answer'><span>$60,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196165[]' id='answer-id-787191' class='answer   answerof-196165 ' value='787191'   \/><label for='answer-id-787191' id='answer-label-787191' class=' answer'><span>$320,000<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-28' style=';'><div id='questionWrap-28'  class='   watupro-question-id-196166'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>28. <\/span>Which of the following costs would be incurred in an inventory stockout?<\/div><input type='hidden' name='question_id[]' id='qID_28' value='196166' \/><input type='hidden' id='answerType196166' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196166[]' id='answer-id-787192' class='answer   answerof-196166 ' value='787192'   \/><label for='answer-id-787192' id='answer-label-787192' class=' answer'><span>Lost sales, lost customers, and backorder.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196166[]' id='answer-id-787193' class='answer   answerof-196166 ' value='787193'   \/><label for='answer-id-787193' id='answer-label-787193' class=' answer'><span>Lost sales, safety stock, and backorder.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196166[]' id='answer-id-787194' class='answer   answerof-196166 ' value='787194'   \/><label for='answer-id-787194' id='answer-label-787194' class=' answer'><span>Lost customers, safety stock, and backorder.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196166[]' id='answer-id-787195' class='answer   answerof-196166 ' value='787195'   \/><label for='answer-id-787195' id='answer-label-787195' class=' answer'><span>Lost sales, lost customers, and safety stock.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-29' style=';'><div id='questionWrap-29'  class='   watupro-question-id-196167'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>29. <\/span>Pricing models linked to seasonal demand.<\/div><input type='hidden' name='question_id[]' id='qID_29' value='196167' \/><input type='hidden' id='answerType196167' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196167[]' id='answer-id-787196' class='answer   answerof-196167 ' value='787196'   \/><label for='answer-id-787196' id='answer-label-787196' class=' answer'><span>1 and 2 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196167[]' id='answer-id-787197' class='answer   answerof-196167 ' value='787197'   \/><label for='answer-id-787197' id='answer-label-787197' class=' answer'><span>2 and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196167[]' id='answer-id-787198' class='answer   answerof-196167 ' value='787198'   \/><label for='answer-id-787198' id='answer-label-787198' class=' answer'><span>1, 2, and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196167[]' id='answer-id-787199' class='answer   answerof-196167 ' value='787199'   \/><label for='answer-id-787199' id='answer-label-787199' class=' answer'><span>1, 2, 3, and 4<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-30' style=';'><div id='questionWrap-30'  class='   watupro-question-id-196168'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>30. <\/span>When writing a business memorandum, the writer should choose a writing style that achieves all of the following except:<\/div><input type='hidden' name='question_id[]' id='qID_30' value='196168' \/><input type='hidden' id='answerType196168' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196168[]' id='answer-id-787200' class='answer   answerof-196168 ' value='787200'   \/><label for='answer-id-787200' id='answer-label-787200' class=' answer'><span>Draws positive attention to the writing style.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196168[]' id='answer-id-787201' class='answer   answerof-196168 ' value='787201'   \/><label for='answer-id-787201' id='answer-label-787201' class=' answer'><span>Treats all receivers with respect.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196168[]' id='answer-id-787202' class='answer   answerof-196168 ' value='787202'   \/><label for='answer-id-787202' id='answer-label-787202' class=' answer'><span>Suits the method of presentation and delivery.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196168[]' id='answer-id-787203' class='answer   answerof-196168 ' value='787203'   \/><label for='answer-id-787203' id='answer-label-787203' class=' answer'><span>Develops ideas without overstatement.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-31' style=';'><div id='questionWrap-31'  class='   watupro-question-id-196169'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>31. <\/span>A manager has difficulty motivating staff to improve productivity, despite establishing a lucrative individual reward system. <br \/>\r<br>Which of the following is most likely the cause of the difficulty?<\/div><input type='hidden' name='question_id[]' id='qID_31' value='196169' \/><input type='hidden' id='answerType196169' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196169[]' id='answer-id-787204' class='answer   answerof-196169 ' value='787204'   \/><label for='answer-id-787204' id='answer-label-787204' class=' answer'><span>High degree of masculinity.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196169[]' id='answer-id-787205' class='answer   answerof-196169 ' value='787205'   \/><label for='answer-id-787205' id='answer-label-787205' class=' answer'><span>Low uncertainty avoidance.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196169[]' id='answer-id-787206' class='answer   answerof-196169 ' value='787206'   \/><label for='answer-id-787206' id='answer-label-787206' class=' answer'><span>High collectivism.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196169[]' id='answer-id-787207' class='answer   answerof-196169 ' value='787207'   \/><label for='answer-id-787207' id='answer-label-787207' class=' answer'><span>Low long-term orientation.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-32' style=';'><div id='questionWrap-32'  class='   watupro-question-id-196170'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>32. <\/span>Which of the following is a type of network in which an organization permits specific users (such as existing customers) to have access to its internal network through the Internet by building a virtual private network?<\/div><input type='hidden' name='question_id[]' id='qID_32' value='196170' \/><input type='hidden' id='answerType196170' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196170[]' id='answer-id-787208' class='answer   answerof-196170 ' value='787208'   \/><label for='answer-id-787208' id='answer-label-787208' class=' answer'><span>Intranet.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196170[]' id='answer-id-787209' class='answer   answerof-196170 ' value='787209'   \/><label for='answer-id-787209' id='answer-label-787209' class=' answer'><span>Extranet.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196170[]' id='answer-id-787210' class='answer   answerof-196170 ' value='787210'   \/><label for='answer-id-787210' id='answer-label-787210' class=' answer'><span>Digital subscriber line.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196170[]' id='answer-id-787211' class='answer   answerof-196170 ' value='787211'   \/><label for='answer-id-787211' id='answer-label-787211' class=' answer'><span>Broadband.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-33' style=';'><div id='questionWrap-33'  class='   watupro-question-id-196171'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>33. <\/span>Which of the following would best prevent unauthorized external changes to an organization's data?<\/div><input type='hidden' name='question_id[]' id='qID_33' value='196171' \/><input type='hidden' id='answerType196171' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196171[]' id='answer-id-787212' class='answer   answerof-196171 ' value='787212'   \/><label for='answer-id-787212' id='answer-label-787212' class=' answer'><span>Antivirus software, firewall, data encryption.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196171[]' id='answer-id-787213' class='answer   answerof-196171 ' value='787213'   \/><label for='answer-id-787213' id='answer-label-787213' class=' answer'><span>Firewall, data encryption, backup procedures.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196171[]' id='answer-id-787214' class='answer   answerof-196171 ' value='787214'   \/><label for='answer-id-787214' id='answer-label-787214' class=' answer'><span>Antivirus software, firewall, backup procedures.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196171[]' id='answer-id-787215' class='answer   answerof-196171 ' value='787215'   \/><label for='answer-id-787215' id='answer-label-787215' class=' answer'><span>Antivirus software, data encryption, change logs.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-34' style=';'><div id='questionWrap-34'  class='   watupro-question-id-196172'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>34. <\/span>Identify and prioritize the resources required to support critical business processes.<\/div><input type='hidden' name='question_id[]' id='qID_34' value='196172' \/><input type='hidden' id='answerType196172' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196172[]' id='answer-id-787216' class='answer   answerof-196172 ' value='787216'   \/><label for='answer-id-787216' id='answer-label-787216' class=' answer'><span>1 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196172[]' id='answer-id-787217' class='answer   answerof-196172 ' value='787217'   \/><label for='answer-id-787217' id='answer-label-787217' class=' answer'><span>2 and 4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196172[]' id='answer-id-787218' class='answer   answerof-196172 ' value='787218'   \/><label for='answer-id-787218' id='answer-label-787218' class=' answer'><span>1, 3, and 4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196172[]' id='answer-id-787219' class='answer   answerof-196172 ' value='787219'   \/><label for='answer-id-787219' id='answer-label-787219' class=' answer'><span>1, 2, 3, and 4<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-35' style=';'><div id='questionWrap-35'  class='   watupro-question-id-196173'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>35. <\/span>Which of the following is not a method for implementing a new application system?<\/div><input type='hidden' name='question_id[]' id='qID_35' value='196173' \/><input type='hidden' id='answerType196173' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196173[]' id='answer-id-787220' class='answer   answerof-196173 ' value='787220'   \/><label for='answer-id-787220' id='answer-label-787220' class=' answer'><span>Direct cutover.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196173[]' id='answer-id-787221' class='answer   answerof-196173 ' value='787221'   \/><label for='answer-id-787221' id='answer-label-787221' class=' answer'><span>Parallel.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196173[]' id='answer-id-787222' class='answer   answerof-196173 ' value='787222'   \/><label for='answer-id-787222' id='answer-label-787222' class=' answer'><span>Pilot.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196173[]' id='answer-id-787223' class='answer   answerof-196173 ' value='787223'   \/><label for='answer-id-787223' id='answer-label-787223' class=' answer'><span>Test.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-36' style=';'><div id='questionWrap-36'  class='   watupro-question-id-196174'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>36. <\/span>Which of the following strategies would most likely prevent an organization from adjusting to evolving industry market conditions?<\/div><input type='hidden' name='question_id[]' id='qID_36' value='196174' \/><input type='hidden' id='answerType196174' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196174[]' id='answer-id-787224' class='answer   answerof-196174 ' value='787224'   \/><label for='answer-id-787224' id='answer-label-787224' class=' answer'><span>Specializing in proven manufacturing techniques that have made the organization profitable in the past.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196174[]' id='answer-id-787225' class='answer   answerof-196174 ' value='787225'   \/><label for='answer-id-787225' id='answer-label-787225' class=' answer'><span>Substituting its own production technology with advanced techniques used by its competitors.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196174[]' id='answer-id-787226' class='answer   answerof-196174 ' value='787226'   \/><label for='answer-id-787226' id='answer-label-787226' class=' answer'><span>Forgoing profits over a period of time to gain market share from its competitors.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196174[]' id='answer-id-787227' class='answer   answerof-196174 ' value='787227'   \/><label for='answer-id-787227' id='answer-label-787227' class=' answer'><span>Using the same branding to sell its products through new sales channels to target new markets.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-37' style=';'><div id='questionWrap-37'  class='   watupro-question-id-196175'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>37. <\/span>A key advantage of developing a computer application by using the prototyping approach is that it:<\/div><input type='hidden' name='question_id[]' id='qID_37' value='196175' \/><input type='hidden' id='answerType196175' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196175[]' id='answer-id-787228' class='answer   answerof-196175 ' value='787228'   \/><label for='answer-id-787228' id='answer-label-787228' class=' answer'><span>Does not require testing for user acceptance.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196175[]' id='answer-id-787229' class='answer   answerof-196175 ' value='787229'   \/><label for='answer-id-787229' id='answer-label-787229' class=' answer'><span>Allows applications to be portable across multiple system platforms.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196175[]' id='answer-id-787230' class='answer   answerof-196175 ' value='787230'   \/><label for='answer-id-787230' id='answer-label-787230' class=' answer'><span>Is less expensive since it is self-documenting.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196175[]' id='answer-id-787231' class='answer   answerof-196175 ' value='787231'   \/><label for='answer-id-787231' id='answer-label-787231' class=' answer'><span>Better involves users in the design process.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-38' style=';'><div id='questionWrap-38'  class='   watupro-question-id-196176'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>38. <\/span>A chief audit executive (CAE) was asked to participate in the selection of an external auditor. <br \/>\r<br>Which of the following would not be a typical responsibility for the CAE?<\/div><input type='hidden' name='question_id[]' id='qID_38' value='196176' \/><input type='hidden' id='answerType196176' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196176[]' id='answer-id-787232' class='answer   answerof-196176 ' value='787232'   \/><label for='answer-id-787232' id='answer-label-787232' class=' answer'><span>Evaluate the proposed external auditor fee.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196176[]' id='answer-id-787233' class='answer   answerof-196176 ' value='787233'   \/><label for='answer-id-787233' id='answer-label-787233' class=' answer'><span>Recommend criteria to be used in the selection process.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196176[]' id='answer-id-787234' class='answer   answerof-196176 ' value='787234'   \/><label for='answer-id-787234' id='answer-label-787234' class=' answer'><span>Develop appropriate performance metrics.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196176[]' id='answer-id-787235' class='answer   answerof-196176 ' value='787235'   \/><label for='answer-id-787235' id='answer-label-787235' class=' answer'><span>Monitor the work of the external auditors.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-39' style=';'><div id='questionWrap-39'  class='   watupro-question-id-196177'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>39. <\/span>5 <br \/>\r<br>Based on this data, which of the following describes the value of Cost X in relation to the value of Output Produced?<\/div><input type='hidden' name='question_id[]' id='qID_39' value='196177' \/><input type='hidden' id='answerType196177' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196177[]' id='answer-id-787236' class='answer   answerof-196177 ' value='787236'   \/><label for='answer-id-787236' id='answer-label-787236' class=' answer'><span>Cost X is a variable cost.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196177[]' id='answer-id-787237' class='answer   answerof-196177 ' value='787237'   \/><label for='answer-id-787237' id='answer-label-787237' class=' answer'><span>Cost X is a fixed cost.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196177[]' id='answer-id-787238' class='answer   answerof-196177 ' value='787238'   \/><label for='answer-id-787238' id='answer-label-787238' class=' answer'><span>Cost X is a semi-fixed cost.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196177[]' id='answer-id-787239' class='answer   answerof-196177 ' value='787239'   \/><label for='answer-id-787239' id='answer-label-787239' class=' answer'><span>Cost X and the value of Output Produced are unrelated.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-40' style=';'><div id='questionWrap-40'  class='   watupro-question-id-196178'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>40. <\/span>The most important reason to use risk assessment in audit planning is to:<\/div><input type='hidden' name='question_id[]' id='qID_40' value='196178' \/><input type='hidden' id='answerType196178' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196178[]' id='answer-id-787240' class='answer   answerof-196178 ' value='787240'   \/><label for='answer-id-787240' id='answer-label-787240' class=' answer'><span>Identify redundant controls.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196178[]' id='answer-id-787241' class='answer   answerof-196178 ' value='787241'   \/><label for='answer-id-787241' id='answer-label-787241' class=' answer'><span>Improve budgeting accuracy.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196178[]' id='answer-id-787242' class='answer   answerof-196178 ' value='787242'   \/><label for='answer-id-787242' id='answer-label-787242' class=' answer'><span>Enhance assurance provided to management.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196178[]' id='answer-id-787243' class='answer   answerof-196178 ' value='787243'   \/><label for='answer-id-787243' id='answer-label-787243' class=' answer'><span>Assist in developing audit programs.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-41' style=';'><div id='questionWrap-41'  class='   watupro-question-id-196179'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>41. <\/span>All of the following are true with regard to the first-in, first-out inventory valuation method except:<\/div><input type='hidden' name='question_id[]' id='qID_41' value='196179' \/><input type='hidden' id='answerType196179' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196179[]' id='answer-id-787244' class='answer   answerof-196179 ' value='787244'   \/><label for='answer-id-787244' id='answer-label-787244' class=' answer'><span>It values inventory close to current replacement cost.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196179[]' id='answer-id-787245' class='answer   answerof-196179 ' value='787245'   \/><label for='answer-id-787245' id='answer-label-787245' class=' answer'><span>It generates the highest profit when prices are rising.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196179[]' id='answer-id-787246' class='answer   answerof-196179 ' value='787246'   \/><label for='answer-id-787246' id='answer-label-787246' class=' answer'><span>It approximates the physical flow of goods.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196179[]' id='answer-id-787247' class='answer   answerof-196179 ' value='787247'   \/><label for='answer-id-787247' id='answer-label-787247' class=' answer'><span>It minimizes current-period income taxes.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-42' style=';'><div id='questionWrap-42'  class='   watupro-question-id-196180'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>42. <\/span>A brand manager in a consumer food products organization suspected that several days of the point-of-sale data on the spreadsheet from one grocery chain were missing. <br \/>\r<br>The best approach for detecting missing rows in spreadsheet data would be to:<\/div><input type='hidden' name='question_id[]' id='qID_42' value='196180' \/><input type='hidden' id='answerType196180' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196180[]' id='answer-id-787248' class='answer   answerof-196180 ' value='787248'   \/><label for='answer-id-787248' id='answer-label-787248' class=' answer'><span>Sort on product identification code and identify missing product identification codes.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196180[]' id='answer-id-787249' class='answer   answerof-196180 ' value='787249'   \/><label for='answer-id-787249' id='answer-label-787249' class=' answer'><span>Review store identification code and identify missing product identification codes.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196180[]' id='answer-id-787250' class='answer   answerof-196180 ' value='787250'   \/><label for='answer-id-787250' id='answer-label-787250' class=' answer'><span>Compare product identification codes for consecutive periods.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196180[]' id='answer-id-787251' class='answer   answerof-196180 ' value='787251'   \/><label for='answer-id-787251' id='answer-label-787251' class=' answer'><span>Compare product identification codes by store for consecutive periods.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-43' style=';'><div id='questionWrap-43'  class='   watupro-question-id-196181'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>43. <\/span>When initiating international ventures, an organization should consider cultural dimensions in order to prevent misunderstandings. <br \/>\r<br>Which of the following does not represent a recognized cultural dimension in a work environment?<\/div><input type='hidden' name='question_id[]' id='qID_43' value='196181' \/><input type='hidden' id='answerType196181' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196181[]' id='answer-id-787252' class='answer   answerof-196181 ' value='787252'   \/><label for='answer-id-787252' id='answer-label-787252' class=' answer'><span>Self control.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196181[]' id='answer-id-787253' class='answer   answerof-196181 ' value='787253'   \/><label for='answer-id-787253' id='answer-label-787253' class=' answer'><span>Power distance.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196181[]' id='answer-id-787254' class='answer   answerof-196181 ' value='787254'   \/><label for='answer-id-787254' id='answer-label-787254' class=' answer'><span>Masculinity versus femininity.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196181[]' id='answer-id-787255' class='answer   answerof-196181 ' value='787255'   \/><label for='answer-id-787255' id='answer-label-787255' class=' answer'><span>Uncertainty avoidance.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-44' style=';'><div id='questionWrap-44'  class='   watupro-question-id-196182'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>44. <\/span>In order to provide useful information for an organization's risk management decisions, which of the following factors is least important to assess?<\/div><input type='hidden' name='question_id[]' id='qID_44' value='196182' \/><input type='hidden' id='answerType196182' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196182[]' id='answer-id-787256' class='answer   answerof-196182 ' value='787256'   \/><label for='answer-id-787256' id='answer-label-787256' class=' answer'><span>The underlying causes of the risk.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196182[]' id='answer-id-787257' class='answer   answerof-196182 ' value='787257'   \/><label for='answer-id-787257' id='answer-label-787257' class=' answer'><span>The impact of the risk on the organization's objectives.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196182[]' id='answer-id-787258' class='answer   answerof-196182 ' value='787258'   \/><label for='answer-id-787258' id='answer-label-787258' class=' answer'><span>The risk levels of current and future events.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196182[]' id='answer-id-787259' class='answer   answerof-196182 ' value='787259'   \/><label for='answer-id-787259' id='answer-label-787259' class=' answer'><span>The potential for eliminating risk factors.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-45' style=';'><div id='questionWrap-45'  class='   watupro-question-id-196183'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>45. <\/span>According to IIA guidance, which of the following would be a primary reason for an internal auditor to test the organization's IT contingency plan?<\/div><input type='hidden' name='question_id[]' id='qID_45' value='196183' \/><input type='hidden' id='answerType196183' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196183[]' id='answer-id-787260' class='answer   answerof-196183 ' value='787260'   \/><label for='answer-id-787260' id='answer-label-787260' class=' answer'><span>To ensure that adequate controls exist to prevent any significant business interruptions.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196183[]' id='answer-id-787261' class='answer   answerof-196183 ' value='787261'   \/><label for='answer-id-787261' id='answer-label-787261' class=' answer'><span>To identify and address potential security weaknesses within the system.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196183[]' id='answer-id-787262' class='answer   answerof-196183 ' value='787262'   \/><label for='answer-id-787262' id='answer-label-787262' class=' answer'><span>To ensure that tests contribute to improvement of the program.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196183[]' id='answer-id-787263' class='answer   answerof-196183 ' value='787263'   \/><label for='answer-id-787263' id='answer-label-787263' class=' answer'><span>To ensure that deficiencies identified by the audit are promptly addressed.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-46' style=';'><div id='questionWrap-46'  class='   watupro-question-id-196184'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>46. <\/span>Which of the following stages of group development is associated with accepting team responsibilities?<\/div><input type='hidden' name='question_id[]' id='qID_46' value='196184' \/><input type='hidden' id='answerType196184' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196184[]' id='answer-id-787264' class='answer   answerof-196184 ' value='787264'   \/><label for='answer-id-787264' id='answer-label-787264' class=' answer'><span>Forming stage.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196184[]' id='answer-id-787265' class='answer   answerof-196184 ' value='787265'   \/><label for='answer-id-787265' id='answer-label-787265' class=' answer'><span>Performing stage.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196184[]' id='answer-id-787266' class='answer   answerof-196184 ' value='787266'   \/><label for='answer-id-787266' id='answer-label-787266' class=' answer'><span>Norming stage.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196184[]' id='answer-id-787267' class='answer   answerof-196184 ' value='787267'   \/><label for='answer-id-787267' id='answer-label-787267' class=' answer'><span>Storming stage.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-47' style=';'><div id='questionWrap-47'  class='   watupro-question-id-196185'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>47. <\/span>Which is the least effective form of risk management?<\/div><input type='hidden' name='question_id[]' id='qID_47' value='196185' \/><input type='hidden' id='answerType196185' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196185[]' id='answer-id-787268' class='answer   answerof-196185 ' value='787268'   \/><label for='answer-id-787268' id='answer-label-787268' class=' answer'><span>Systems-based preventive control.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196185[]' id='answer-id-787269' class='answer   answerof-196185 ' value='787269'   \/><label for='answer-id-787269' id='answer-label-787269' class=' answer'><span>People-based preventive control.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196185[]' id='answer-id-787270' class='answer   answerof-196185 ' value='787270'   \/><label for='answer-id-787270' id='answer-label-787270' class=' answer'><span>Systems-based detective control.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196185[]' id='answer-id-787271' class='answer   answerof-196185 ' value='787271'   \/><label for='answer-id-787271' id='answer-label-787271' class=' answer'><span>People-based detective control.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-48' style=';'><div id='questionWrap-48'  class='   watupro-question-id-196186'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>48. <\/span>What are the objectives of governance as defined by the Standards?<\/div><input type='hidden' name='question_id[]' id='qID_48' value='196186' \/><input type='hidden' id='answerType196186' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196186[]' id='answer-id-787272' class='answer   answerof-196186 ' value='787272'   \/><label for='answer-id-787272' id='answer-label-787272' class=' answer'><span>Inform, direct, manage, and monitor.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196186[]' id='answer-id-787273' class='answer   answerof-196186 ' value='787273'   \/><label for='answer-id-787273' id='answer-label-787273' class=' answer'><span>Identify, assess, manage, and control.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196186[]' id='answer-id-787274' class='answer   answerof-196186 ' value='787274'   \/><label for='answer-id-787274' id='answer-label-787274' class=' answer'><span>Organize, assign, authorize, and implement.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196186[]' id='answer-id-787275' class='answer   answerof-196186 ' value='787275'   \/><label for='answer-id-787275' id='answer-label-787275' class=' answer'><span>Add value, improve, assure, and conform.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-49' style=';'><div id='questionWrap-49'  class='   watupro-question-id-196187'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>49. <\/span>Which of the following describes a typical desktop workstation used by most employees in their daily work?<\/div><input type='hidden' name='question_id[]' id='qID_49' value='196187' \/><input type='hidden' id='answerType196187' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196187[]' id='answer-id-787276' class='answer   answerof-196187 ' value='787276'   \/><label for='answer-id-787276' id='answer-label-787276' class=' answer'><span>Workstation contains software that prevents unauthorized transmission of information into and out of the organization's network.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196187[]' id='answer-id-787277' class='answer   answerof-196187 ' value='787277'   \/><label for='answer-id-787277' id='answer-label-787277' class=' answer'><span>Workstation contains software that controls information flow between the organization's network and the Internet.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196187[]' id='answer-id-787278' class='answer   answerof-196187 ' value='787278'   \/><label for='answer-id-787278' id='answer-label-787278' class=' answer'><span>Workstation contains software that enables the processing of transactions and is not shared among users of the organization's network.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196187[]' id='answer-id-787279' class='answer   answerof-196187 ' value='787279'   \/><label for='answer-id-787279' id='answer-label-787279' class=' answer'><span>Workstation contains software that manages user's access and processing of stored data on the organization's network.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-50' style=';'><div id='questionWrap-50'  class='   watupro-question-id-196188'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>50. <\/span>Which of the following actions is most likely to gain support for process change?<\/div><input type='hidden' name='question_id[]' id='qID_50' value='196188' \/><input type='hidden' id='answerType196188' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196188[]' id='answer-id-787280' class='answer   answerof-196188 ' value='787280'   \/><label for='answer-id-787280' id='answer-label-787280' class=' answer'><span>Set clear objectives.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196188[]' id='answer-id-787281' class='answer   answerof-196188 ' value='787281'   \/><label for='answer-id-787281' id='answer-label-787281' class=' answer'><span>Engage the various communities of practice within the organization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196188[]' id='answer-id-787282' class='answer   answerof-196188 ' value='787282'   \/><label for='answer-id-787282' id='answer-label-787282' class=' answer'><span>Demonstrate support from senior management.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196188[]' id='answer-id-787283' class='answer   answerof-196188 ' value='787283'   \/><label for='answer-id-787283' id='answer-label-787283' class=' answer'><span>Establish key competencies.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-51' style=';'><div id='questionWrap-51'  class='   watupro-question-id-196189'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>51. <\/span>Which of the following are the most appropriate measures for evaluating the change in an organization's liquidity position?<\/div><input type='hidden' name='question_id[]' id='qID_51' value='196189' \/><input type='hidden' id='answerType196189' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196189[]' id='answer-id-787284' class='answer   answerof-196189 ' value='787284'   \/><label for='answer-id-787284' id='answer-label-787284' class=' answer'><span>Times interest earned, return on assets, and inventory turnover.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196189[]' id='answer-id-787285' class='answer   answerof-196189 ' value='787285'   \/><label for='answer-id-787285' id='answer-label-787285' class=' answer'><span>Accounts receivable turnover, inventory turnover in days, and the current ratio.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196189[]' id='answer-id-787286' class='answer   answerof-196189 ' value='787286'   \/><label for='answer-id-787286' id='answer-label-787286' class=' answer'><span>Accounts receivable turnover, return on assets, and the current ratio.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196189[]' id='answer-id-787287' class='answer   answerof-196189 ' value='787287'   \/><label for='answer-id-787287' id='answer-label-787287' class=' answer'><span>Inventory turnover in days, the current ratio, and return on equity.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-52' style=';'><div id='questionWrap-52'  class='   watupro-question-id-196190'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>52. <\/span>An organization is considering mirroring the customer data for one regional center at another center. <br \/>\r<br>A disadvantage of such an arrangement would be:<\/div><input type='hidden' name='question_id[]' id='qID_52' value='196190' \/><input type='hidden' id='answerType196190' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196190[]' id='answer-id-787288' class='answer   answerof-196190 ' value='787288'   \/><label for='answer-id-787288' id='answer-label-787288' class=' answer'><span>Lack of awareness of the state of processing.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196190[]' id='answer-id-787289' class='answer   answerof-196190 ' value='787289'   \/><label for='answer-id-787289' id='answer-label-787289' class=' answer'><span>Increased cost and complexity of network traffic.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196190[]' id='answer-id-787290' class='answer   answerof-196190 ' value='787290'   \/><label for='answer-id-787290' id='answer-label-787290' class=' answer'><span>Interference of the mirrored data with the original source data.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196190[]' id='answer-id-787291' class='answer   answerof-196190 ' value='787291'   \/><label for='answer-id-787291' id='answer-label-787291' class=' answer'><span>Confusion about where customer data are stored.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-53' style=';'><div id='questionWrap-53'  class='   watupro-question-id-196191'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>53. <\/span>Senior management has decided to implement the Three Lines of Defense model for risk management. <br \/>\r<br>Which of the following best describes senior management's duties with regard to this model?<\/div><input type='hidden' name='question_id[]' id='qID_53' value='196191' \/><input type='hidden' id='answerType196191' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196191[]' id='answer-id-787292' class='answer   answerof-196191 ' value='787292'   \/><label for='answer-id-787292' id='answer-label-787292' class=' answer'><span>Ensure compliance with the model.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196191[]' id='answer-id-787293' class='answer   answerof-196191 ' value='787293'   \/><label for='answer-id-787293' id='answer-label-787293' class=' answer'><span>Identify management functions.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196191[]' id='answer-id-787294' class='answer   answerof-196191 ' value='787294'   \/><label for='answer-id-787294' id='answer-label-787294' class=' answer'><span>Identify emerging issues.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196191[]' id='answer-id-787295' class='answer   answerof-196191 ' value='787295'   \/><label for='answer-id-787295' id='answer-label-787295' class=' answer'><span>Set goals for implementation.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-54' style=';'><div id='questionWrap-54'  class='   watupro-question-id-196192'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>54. <\/span>The market price is the most appropriate transfer price to be charged by one department to another in the same organization for a service provided when:<\/div><input type='hidden' name='question_id[]' id='qID_54' value='196192' \/><input type='hidden' id='answerType196192' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196192[]' id='answer-id-787296' class='answer   answerof-196192 ' value='787296'   \/><label for='answer-id-787296' id='answer-label-787296' class=' answer'><span>There is an external market for that service.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196192[]' id='answer-id-787297' class='answer   answerof-196192 ' value='787297'   \/><label for='answer-id-787297' id='answer-label-787297' class=' answer'><span>The selling department operates at 50 percent of its capacity.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196192[]' id='answer-id-787298' class='answer   answerof-196192 ' value='787298'   \/><label for='answer-id-787298' id='answer-label-787298' class=' answer'><span>The purchasing department has more negotiating power than the selling department.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196192[]' id='answer-id-787299' class='answer   answerof-196192 ' value='787299'   \/><label for='answer-id-787299' id='answer-label-787299' class=' answer'><span>There is no external market for that service.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-55' style=';'><div id='questionWrap-55'  class='   watupro-question-id-196193'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>55. <\/span>How inputs combine with outputs to generate activities.<\/div><input type='hidden' name='question_id[]' id='qID_55' value='196193' \/><input type='hidden' id='answerType196193' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196193[]' id='answer-id-787300' class='answer   answerof-196193 ' value='787300'   \/><label for='answer-id-787300' id='answer-label-787300' class=' answer'><span>1 and 2 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196193[]' id='answer-id-787301' class='answer   answerof-196193 ' value='787301'   \/><label for='answer-id-787301' id='answer-label-787301' class=' answer'><span>1 and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196193[]' id='answer-id-787302' class='answer   answerof-196193 ' value='787302'   \/><label for='answer-id-787302' id='answer-label-787302' class=' answer'><span>2 and 4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196193[]' id='answer-id-787303' class='answer   answerof-196193 ' value='787303'   \/><label for='answer-id-787303' id='answer-label-787303' class=' answer'><span>3 and 4 only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-56' style=';'><div id='questionWrap-56'  class='   watupro-question-id-196194'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>56. <\/span>Which of the following statements regarding program change management is not correct?<\/div><input type='hidden' name='question_id[]' id='qID_56' value='196194' \/><input type='hidden' id='answerType196194' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196194[]' id='answer-id-787304' class='answer   answerof-196194 ' value='787304'   \/><label for='answer-id-787304' id='answer-label-787304' class=' answer'><span>The goal of the change management process is to sustain and improve organizational operations.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196194[]' id='answer-id-787305' class='answer   answerof-196194 ' value='787305'   \/><label for='answer-id-787305' id='answer-label-787305' class=' answer'><span>The degree of risk associated with a proposed change determines if the change request requires authorization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196194[]' id='answer-id-787306' class='answer   answerof-196194 ' value='787306'   \/><label for='answer-id-787306' id='answer-label-787306' class=' answer'><span>In order to protect the production environment, changes must be managed in a repeatable, defined, and predictable manner.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196194[]' id='answer-id-787307' class='answer   answerof-196194 ' value='787307'   \/><label for='answer-id-787307' id='answer-label-787307' class=' answer'><span>All changes should be tested in a non-production environment before migrating to the production environment.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-57' style=';'><div id='questionWrap-57'  class='   watupro-question-id-196195'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>57. <\/span>Which of the following is true regarding the COSO enterprise risk management framework?<\/div><input type='hidden' name='question_id[]' id='qID_57' value='196195' \/><input type='hidden' id='answerType196195' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196195[]' id='answer-id-787308' class='answer   answerof-196195 ' value='787308'   \/><label for='answer-id-787308' id='answer-label-787308' class=' answer'><span>The framework categorizes an organization's objectives to distinct, non overlapping objectives.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196195[]' id='answer-id-787309' class='answer   answerof-196195 ' value='787309'   \/><label for='answer-id-787309' id='answer-label-787309' class=' answer'><span>Control environment is one of the framework's eight components.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196195[]' id='answer-id-787310' class='answer   answerof-196195 ' value='787310'   \/><label for='answer-id-787310' id='answer-label-787310' class=' answer'><span>The framework facilitates effective risk management, even if objectives have not been established.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196195[]' id='answer-id-787311' class='answer   answerof-196195 ' value='787311'   \/><label for='answer-id-787311' id='answer-label-787311' class=' answer'><span>The framework integrates with, but is not dependent upon, the corresponding internal control framework.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-58' style=';'><div id='questionWrap-58'  class='   watupro-question-id-196196'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>58. <\/span>Which of the following is a characteristic of just-in-time inventory management systems?<\/div><input type='hidden' name='question_id[]' id='qID_58' value='196196' \/><input type='hidden' id='answerType196196' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196196[]' id='answer-id-787312' class='answer   answerof-196196 ' value='787312'   \/><label for='answer-id-787312' id='answer-label-787312' class=' answer'><span>Users determine the optimal level of safety stocks.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196196[]' id='answer-id-787313' class='answer   answerof-196196 ' value='787313'   \/><label for='answer-id-787313' id='answer-label-787313' class=' answer'><span>They are applicable only to large organizations.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196196[]' id='answer-id-787314' class='answer   answerof-196196 ' value='787314'   \/><label for='answer-id-787314' id='answer-label-787314' class=' answer'><span>They do not really increase overall economic efficiency because they merely shift inventory levels further up the supply chain.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196196[]' id='answer-id-787315' class='answer   answerof-196196 ' value='787315'   \/><label for='answer-id-787315' id='answer-label-787315' class=' answer'><span>They rely heavily on high quality materials.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-59' style=';'><div id='questionWrap-59'  class='   watupro-question-id-196197'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>59. <\/span>Which of the following is a role of the board of directors in the governance process?<\/div><input type='hidden' name='question_id[]' id='qID_59' value='196197' \/><input type='hidden' id='answerType196197' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196197[]' id='answer-id-787316' class='answer   answerof-196197 ' value='787316'   \/><label for='answer-id-787316' id='answer-label-787316' class=' answer'><span>Conduct periodic assessments of the organization's governance systems.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196197[]' id='answer-id-787317' class='answer   answerof-196197 ' value='787317'   \/><label for='answer-id-787317' id='answer-label-787317' class=' answer'><span>Obtain assurance concerning the effectiveness of the organization's governance systems.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196197[]' id='answer-id-787318' class='answer   answerof-196197 ' value='787318'   \/><label for='answer-id-787318' id='answer-label-787318' class=' answer'><span>Implement an effective system of internal controls to support the organization's governance systems.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196197[]' id='answer-id-787319' class='answer   answerof-196197 ' value='787319'   \/><label for='answer-id-787319' id='answer-label-787319' class=' answer'><span>Review and approve operational goals and objectives.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-60' style=';'><div id='questionWrap-60'  class='   watupro-question-id-196198'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>60. <\/span>Which of the following is the most appropriate test to assess the privacy risks associated with an organization's workstations?<\/div><input type='hidden' name='question_id[]' id='qID_60' value='196198' \/><input type='hidden' id='answerType196198' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196198[]' id='answer-id-787320' class='answer   answerof-196198 ' value='787320'   \/><label for='answer-id-787320' id='answer-label-787320' class=' answer'><span>Penetration test.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196198[]' id='answer-id-787321' class='answer   answerof-196198 ' value='787321'   \/><label for='answer-id-787321' id='answer-label-787321' class=' answer'><span>Social engineering test.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196198[]' id='answer-id-787322' class='answer   answerof-196198 ' value='787322'   \/><label for='answer-id-787322' id='answer-label-787322' class=' answer'><span>Vulnerability test.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196198[]' id='answer-id-787323' class='answer   answerof-196198 ' value='787323'   \/><label for='answer-id-787323' id='answer-label-787323' class=' answer'><span>Physical control test.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-61' style=';'><div id='questionWrap-61'  class='   watupro-question-id-196199'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>61. <\/span>Which of the following must be adjusted to index a progressive tax system to inflation?<\/div><input type='hidden' name='question_id[]' id='qID_61' value='196199' \/><input type='hidden' id='answerType196199' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196199[]' id='answer-id-787324' class='answer   answerof-196199 ' value='787324'   \/><label for='answer-id-787324' id='answer-label-787324' class=' answer'><span>Tax deductions, exemptions, and tax filings.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196199[]' id='answer-id-787325' class='answer   answerof-196199 ' value='787325'   \/><label for='answer-id-787325' id='answer-label-787325' class=' answer'><span>Tax deductions, exemptions, and tax brackets.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196199[]' id='answer-id-787326' class='answer   answerof-196199 ' value='787326'   \/><label for='answer-id-787326' id='answer-label-787326' class=' answer'><span>Tax brackets, tax deductions, and tax payments.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196199[]' id='answer-id-787327' class='answer   answerof-196199 ' value='787327'   \/><label for='answer-id-787327' id='answer-label-787327' class=' answer'><span>Tax brackets, exemptions, and nominal tax receipts.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-62' style=';'><div id='questionWrap-62'  class='   watupro-question-id-196200'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>62. <\/span>Which of the following is an element of effective negotiating?<\/div><input type='hidden' name='question_id[]' id='qID_62' value='196200' \/><input type='hidden' id='answerType196200' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196200[]' id='answer-id-787328' class='answer   answerof-196200 ' value='787328'   \/><label for='answer-id-787328' id='answer-label-787328' class=' answer'><span>Ensuring that the other party has a personal stake in the agreement.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196200[]' id='answer-id-787329' class='answer   answerof-196200 ' value='787329'   \/><label for='answer-id-787329' id='answer-label-787329' class=' answer'><span>Focusing on interests rather than on obtaining a winning position.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196200[]' id='answer-id-787330' class='answer   answerof-196200 ' value='787330'   \/><label for='answer-id-787330' id='answer-label-787330' class=' answer'><span>Considering a few select choices during the settlement phase.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196200[]' id='answer-id-787331' class='answer   answerof-196200 ' value='787331'   \/><label for='answer-id-787331' id='answer-label-787331' class=' answer'><span>Basing the agreement on negotiating power and positioning leverage.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-63' style=';'><div id='questionWrap-63'  class='   watupro-question-id-196201'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>63. <\/span>Technological uncertainty, subsidy, and spin-offs are usually characteristics of:<\/div><input type='hidden' name='question_id[]' id='qID_63' value='196201' \/><input type='hidden' id='answerType196201' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196201[]' id='answer-id-787332' class='answer   answerof-196201 ' value='787332'   \/><label for='answer-id-787332' id='answer-label-787332' class=' answer'><span>Fragmented industries.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196201[]' id='answer-id-787333' class='answer   answerof-196201 ' value='787333'   \/><label for='answer-id-787333' id='answer-label-787333' class=' answer'><span>Declining industries.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196201[]' id='answer-id-787334' class='answer   answerof-196201 ' value='787334'   \/><label for='answer-id-787334' id='answer-label-787334' class=' answer'><span>Mature industries.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196201[]' id='answer-id-787335' class='answer   answerof-196201 ' value='787335'   \/><label for='answer-id-787335' id='answer-label-787335' class=' answer'><span>Emerging industries.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-64' style=';'><div id='questionWrap-64'  class='   watupro-question-id-196202'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>64. <\/span>A capital investment project will have a higher net present value, everything else being equal, if it has:<\/div><input type='hidden' name='question_id[]' id='qID_64' value='196202' \/><input type='hidden' id='answerType196202' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196202[]' id='answer-id-787336' class='answer   answerof-196202 ' value='787336'   \/><label for='answer-id-787336' id='answer-label-787336' class=' answer'><span>A higher initial investment level.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196202[]' id='answer-id-787337' class='answer   answerof-196202 ' value='787337'   \/><label for='answer-id-787337' id='answer-label-787337' class=' answer'><span>A higher discount rate.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196202[]' id='answer-id-787338' class='answer   answerof-196202 ' value='787338'   \/><label for='answer-id-787338' id='answer-label-787338' class=' answer'><span>Cash inflows that are larger in the later years of the life of the project.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196202[]' id='answer-id-787339' class='answer   answerof-196202 ' value='787339'   \/><label for='answer-id-787339' id='answer-label-787339' class=' answer'><span>Cash inflows that are larger in the earlier years of the life of the project.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-65' style=';'><div id='questionWrap-65'  class='   watupro-question-id-196203'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>65. <\/span>Refer to the exhibit. <br \/>\r<br><br><img decoding=\"async\" width=364 height=275 src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2021\/10\/image001-11.jpg\"><br><br \/>\r<br>If the profit margin of an organization decreases, and all else remains equal, which of the following describes how the &quot;Funds Needed&quot; line in the graph below will shift?<\/div><input type='hidden' name='question_id[]' id='qID_65' value='196203' \/><input type='hidden' id='answerType196203' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196203[]' id='answer-id-787340' class='answer   answerof-196203 ' value='787340'   \/><label for='answer-id-787340' id='answer-label-787340' class=' answer'><span>The &quot;Funds Needed&quot; line will remain pointed upward, but will become less steep.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196203[]' id='answer-id-787341' class='answer   answerof-196203 ' value='787341'   \/><label for='answer-id-787341' id='answer-label-787341' class=' answer'><span>The &quot;Funds Needed&quot; line will remain pointed upward, but will become more steep.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196203[]' id='answer-id-787342' class='answer   answerof-196203 ' value='787342'   \/><label for='answer-id-787342' id='answer-label-787342' class=' answer'><span>The &quot;Funds Needed&quot; line will point downward with a minimal slope.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196203[]' id='answer-id-787343' class='answer   answerof-196203 ' value='787343'   \/><label for='answer-id-787343' id='answer-label-787343' class=' answer'><span>The &quot;Funds Needed&quot; line will point downward with an extreme slope.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-66' style=';'><div id='questionWrap-66'  class='   watupro-question-id-196204'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>66. <\/span>Which of the following is a characteristic of an emerging industry?<\/div><input type='hidden' name='question_id[]' id='qID_66' value='196204' \/><input type='hidden' id='answerType196204' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196204[]' id='answer-id-787344' class='answer   answerof-196204 ' value='787344'   \/><label for='answer-id-787344' id='answer-label-787344' class=' answer'><span>Established strategy of players.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196204[]' id='answer-id-787345' class='answer   answerof-196204 ' value='787345'   \/><label for='answer-id-787345' id='answer-label-787345' class=' answer'><span>Low number of new firms.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196204[]' id='answer-id-787346' class='answer   answerof-196204 ' value='787346'   \/><label for='answer-id-787346' id='answer-label-787346' class=' answer'><span>High unit costs.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196204[]' id='answer-id-787347' class='answer   answerof-196204 ' value='787347'   \/><label for='answer-id-787347' id='answer-label-787347' class=' answer'><span>Technical expertise.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-67' style=';'><div id='questionWrap-67'  class='   watupro-question-id-196205'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>67. <\/span>Providing knowledge, motivating organizational members, controlling and coordinating individual efforts, and expressing feelings and emotions are all functions of:<\/div><input type='hidden' name='question_id[]' id='qID_67' value='196205' \/><input type='hidden' id='answerType196205' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196205[]' id='answer-id-787348' class='answer   answerof-196205 ' value='787348'   \/><label for='answer-id-787348' id='answer-label-787348' class=' answer'><span>Motivation.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196205[]' id='answer-id-787349' class='answer   answerof-196205 ' value='787349'   \/><label for='answer-id-787349' id='answer-label-787349' class=' answer'><span>Performance.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196205[]' id='answer-id-787350' class='answer   answerof-196205 ' value='787350'   \/><label for='answer-id-787350' id='answer-label-787350' class=' answer'><span>Organizational structure.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196205[]' id='answer-id-787351' class='answer   answerof-196205 ' value='787351'   \/><label for='answer-id-787351' id='answer-label-787351' class=' answer'><span>Communication.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-68' style=';'><div id='questionWrap-68'  class='   watupro-question-id-196206'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>68. <\/span>At what point during the systems development process should an internal auditor verify that the new application's connectivity to the organization's other systems has been established correctly?<\/div><input type='hidden' name='question_id[]' id='qID_68' value='196206' \/><input type='hidden' id='answerType196206' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196206[]' id='answer-id-787352' class='answer   answerof-196206 ' value='787352'   \/><label for='answer-id-787352' id='answer-label-787352' class=' answer'><span>Prior to testing the new application.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196206[]' id='answer-id-787353' class='answer   answerof-196206 ' value='787353'   \/><label for='answer-id-787353' id='answer-label-787353' class=' answer'><span>During testing of the new application.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196206[]' id='answer-id-787354' class='answer   answerof-196206 ' value='787354'   \/><label for='answer-id-787354' id='answer-label-787354' class=' answer'><span>During implementation of the new application.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-196206[]' id='answer-id-787355' class='answer   answerof-196206 ' value='787355'   \/><label for='answer-id-787355' id='answer-label-787355' class=' answer'><span>During maintenance of the new application.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div style='display:none' id='question-69'>\n\t<div class='question-content'>\n\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/plugins\/watupro\/img\/loading.gif\" width=\"16\" height=\"16\" alt=\"Loading...\" title=\"Loading...\" \/>&nbsp;Loading...\t<\/div>\n<\/div>\n\n<br \/>\n\t\n\t\t\t<div class=\"watupro_buttons flex \" id=\"watuPROButtons5804\" >\n\t\t  <div id=\"prev-question\" style=\"display:none;\"><input type=\"button\" value=\"&lt; Previous\" onclick=\"WatuPRO.nextQuestion(event, 'previous');\"\/><\/div>\t\t  \t\t  \t\t   \n\t\t   \t  \t\t<div><input type=\"button\" name=\"action\" class=\"watupro-submit-button\" onclick=\"WatuPRO.submitResult(event)\" id=\"action-button\" value=\"View Results\"  \/>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\n\t<input type=\"hidden\" name=\"quiz_id\" value=\"5804\" id=\"watuPROExamID\"\/>\n\t<input type=\"hidden\" name=\"start_time\" id=\"startTime\" value=\"2026-05-05 19:22:43\" \/>\n\t<input type=\"hidden\" name=\"start_timestamp\" id=\"startTimeStamp\" value=\"1778008963\" \/>\n\t<input type=\"hidden\" name=\"question_ids\" value=\"\" \/>\n\t<input type=\"hidden\" name=\"watupro_questions\" value=\"196139:787084,787085,787086,787087 | 196140:787088,787089,787090,787091 | 196141:787092,787093,787094,787095 | 196142:787096,787097,787098,787099 | 196143:787100,787101,787102,787103 | 196144:787104,787105,787106,787107 | 196145:787108,787109,787110,787111 | 196146:787112,787113,787114,787115 | 196147:787116,787117,787118,787119 | 196148:787120,787121,787122,787123 | 196149:787124,787125,787126,787127 | 196150:787128,787129,787130,787131 | 196151:787132,787133,787134,787135 | 196152:787136,787137,787138,787139 | 196153:787140,787141,787142,787143 | 196154:787144,787145,787146,787147 | 196155:787148,787149,787150,787151 | 196156:787152,787153,787154,787155 | 196157:787156,787157,787158,787159 | 196158:787160,787161,787162,787163 | 196159:787164,787165,787166,787167 | 196160:787168,787169,787170,787171 | 196161:787172,787173,787174,787175 | 196162:787176,787177,787178,787179 | 196163:787180,787181,787182,787183 | 196164:787184,787185,787186,787187 | 196165:787188,787189,787190,787191 | 196166:787192,787193,787194,787195 | 196167:787196,787197,787198,787199 | 196168:787200,787201,787202,787203 | 196169:787204,787205,787206,787207 | 196170:787208,787209,787210,787211 | 196171:787212,787213,787214,787215 | 196172:787216,787217,787218,787219 | 196173:787220,787221,787222,787223 | 196174:787224,787225,787226,787227 | 196175:787228,787229,787230,787231 | 196176:787232,787233,787234,787235 | 196177:787236,787237,787238,787239 | 196178:787240,787241,787242,787243 | 196179:787244,787245,787246,787247 | 196180:787248,787249,787250,787251 | 196181:787252,787253,787254,787255 | 196182:787256,787257,787258,787259 | 196183:787260,787261,787262,787263 | 196184:787264,787265,787266,787267 | 196185:787268,787269,787270,787271 | 196186:787272,787273,787274,787275 | 196187:787276,787277,787278,787279 | 196188:787280,787281,787282,787283 | 196189:787284,787285,787286,787287 | 196190:787288,787289,787290,787291 | 196191:787292,787293,787294,787295 | 196192:787296,787297,787298,787299 | 196193:787300,787301,787302,787303 | 196194:787304,787305,787306,787307 | 196195:787308,787309,787310,787311 | 196196:787312,787313,787314,787315 | 196197:787316,787317,787318,787319 | 196198:787320,787321,787322,787323 | 196199:787324,787325,787326,787327 | 196200:787328,787329,787330,787331 | 196201:787332,787333,787334,787335 | 196202:787336,787337,787338,787339 | 196203:787340,787341,787342,787343 | 196204:787344,787345,787346,787347 | 196205:787348,787349,787350,787351 | 196206:787352,787353,787354,787355\" \/>\n\t<input type=\"hidden\" name=\"no_ajax\" value=\"0\">\t\t\t<\/form>\n\t<p>&nbsp;<\/p>\n<\/div>\n\n<script type=\"text\/javascript\">\n\/\/jQuery(document).ready(function(){\ndocument.addEventListener(\"DOMContentLoaded\", function(event) { \t\nvar question_ids = \"196139,196140,196141,196142,196143,196144,196145,196146,196147,196148,196149,196150,196151,196152,196153,196154,196155,196156,196157,196158,196159,196160,196161,196162,196163,196164,196165,196166,196167,196168,196169,196170,196171,196172,196173,196174,196175,196176,196177,196178,196179,196180,196181,196182,196183,196184,196185,196186,196187,196188,196189,196190,196191,196192,196193,196194,196195,196196,196197,196198,196199,196200,196201,196202,196203,196204,196205,196206\";\nWatuPROSettings[5804] = {};\nWatuPRO.qArr = question_ids.split(',');\nWatuPRO.exam_id = 5804;\t    \nWatuPRO.post_id = 29996;\nWatuPRO.store_progress = 0;\nWatuPRO.curCatPage = 1;\nWatuPRO.requiredIDs=\"0\".split(\",\");\nWatuPRO.hAppID = \"0.86475700 1778008963\";\nvar url = \"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/plugins\/watupro\/show_exam.php\";\nWatuPRO.examMode = 1;\nWatuPRO.siteURL=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-admin\/admin-ajax.php\";\nWatuPRO.emailIsNotRequired = 0;\nWatuPROIntel.init(5804);\nWatuPRO.inCategoryPages=1;});    \t \n<\/script>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[465,464],"tags":[8080,11971,11969,8082],"class_list":["post-29996","post","type-post","status-publish","format-standard","hentry","category-certified-internal","category-iia","tag-iia-cia-part3","tag-iia-cia-part3-dumps-questions","tag-iia-cia-part3-exam-dumps","tag-iia-cia-part3-free-dumps"],"_links":{"self":[{"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/posts\/29996","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/comments?post=29996"}],"version-history":[{"count":1,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/posts\/29996\/revisions"}],"predecessor-version":[{"id":30003,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/posts\/29996\/revisions\/30003"}],"wp:attachment":[{"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/media?parent=29996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/categories?post=29996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/tags?post=29996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}