{"id":38322,"date":"2022-04-25T01:34:28","date_gmt":"2022-04-25T01:34:28","guid":{"rendered":"https:\/\/www.dumpsbase.com\/freedumps\/?p=38322"},"modified":"2022-04-25T01:34:32","modified_gmt":"2022-04-25T01:34:32","slug":"updated-iia-cia-part3-3p-dumps-questions-for-100-pass-result-2022","status":"publish","type":"post","link":"https:\/\/www.dumpsbase.com\/freedumps\/updated-iia-cia-part3-3p-dumps-questions-for-100-pass-result-2022.html","title":{"rendered":"Updated IIA-CIA-Part3-3P Dumps Questions For 100% Pass Result [2022]"},"content":{"rendered":"\n<p>It is possible to pass IIA-CIA-Part3-3P CIA Exam Part Three: Business Knowledge for Internal Auditing exam successfully in the first attempt because of the most updated IIA-CIA-Part3-3P dumps questions of DumpsBase are available online today. The IIA Certification IIA-CIA-Part3-3P dumps questions of DumpsBase improve your abilities in an efficient way, it is not merely helpful to additional creating your preparation possible however additionally furnishes you using a critical substitute for the CIA Exam Part Three: Business Knowledge for Internal Auditing exam preparation.\u00a0<\/p>\n<h2>Read Free Dumps To Check Demo OF Updated IIA-CIA-Part3-3P Dumps Questions<\/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=\"submittingExam6224\" 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-6224\"><\/div>\n\n<form action=\"\" method=\"post\" class=\"quiz-form\" id=\"quiz-6224\"  enctype=\"multipart\/form-data\" >\n<div class='watu-question ' id='question-1' style=';'><div id='questionWrap-1'  class='   watupro-question-id-216836'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>1. <\/span>If a bank's activities are categorized under such departments as community banking, institutional banking, and agricultural banking, what kind of departmentalization is being utilized?<\/div><input type='hidden' name='question_id[]' id='qID_1' value='216836' \/><input type='hidden' id='answerType216836' 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-216836[]' id='answer-id-864191' class='answer   answerof-216836 ' value='864191'   \/><label for='answer-id-864191' id='answer-label-864191' class=' answer'><span>Product departmentalization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216836[]' id='answer-id-864192' class='answer   answerof-216836 ' value='864192'   \/><label for='answer-id-864192' id='answer-label-864192' class=' answer'><span>Process departmentalization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216836[]' id='answer-id-864193' class='answer   answerof-216836 ' value='864193'   \/><label for='answer-id-864193' id='answer-label-864193' class=' answer'><span>Functional departmentalization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216836[]' id='answer-id-864194' class='answer   answerof-216836 ' value='864194'   \/><label for='answer-id-864194' id='answer-label-864194' class=' answer'><span>Customer departmentalization.<\/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-216837'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>2. <\/span>What must be monitored in order to manage risk of consumer product inventory obsolescence? <br \/>\r<br>1) Inventory balances. <br \/>\r<br>2) Market share forecasts. <br \/>\r<br>3) Sales returns. <br \/>\r<br>4) Sales trends.<\/div><input type='hidden' name='question_id[]' id='qID_2' value='216837' \/><input type='hidden' id='answerType216837' 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-216837[]' id='answer-id-864195' class='answer   answerof-216837 ' value='864195'   \/><label for='answer-id-864195' id='answer-label-864195' class=' answer'><span>1 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216837[]' id='answer-id-864196' class='answer   answerof-216837 ' value='864196'   \/><label for='answer-id-864196' id='answer-label-864196' class=' answer'><span>4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216837[]' id='answer-id-864197' class='answer   answerof-216837 ' value='864197'   \/><label for='answer-id-864197' id='answer-label-864197' class=' answer'><span>1 and 4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216837[]' id='answer-id-864198' class='answer   answerof-216837 ' value='864198'   \/><label for='answer-id-864198' id='answer-label-864198' class=' answer'><span>1, 2, and 3 only<\/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-216838'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>3. <\/span>Maintenance cost at a hospital was observed to increase as activity level increased. <br \/>\r<br>The following data was gathered: <br \/>\r<br>Activity Level - <br \/>\r<br>Maintenance Cost <br \/>\r<br>Month <br \/>\r<br>Patient Days <br \/>\r<br>January <br \/>\r<br>5,600 <br \/>\r<br>$7,900 <br \/>\r<br>February <br \/>\r<br>7,100 <br \/>\r<br>$8,500 <br \/>\r<br>March <br \/>\r<br>5,000 <br \/>\r<br>$7,400 <br \/>\r<br>April <br \/>\r<br>6,500 <br \/>\r<br>$8,200 <br \/>\r<br>May <br \/>\r<br>7,300 <br \/>\r<br>$9,100 <br \/>\r<br>June <br \/>\r<br>8,000 <br \/>\r<br>$9,800 <br \/>\r<br>If the cost of maintenance is expressed in an equation, what is the independent variable for this data?<\/div><input type='hidden' name='question_id[]' id='qID_3' value='216838' \/><input type='hidden' id='answerType216838' 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-216838[]' id='answer-id-864199' class='answer   answerof-216838 ' value='864199'   \/><label for='answer-id-864199' id='answer-label-864199' class=' answer'><span>Fixed cost.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216838[]' id='answer-id-864200' class='answer   answerof-216838 ' value='864200'   \/><label for='answer-id-864200' id='answer-label-864200' class=' answer'><span>Variable cost.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216838[]' id='answer-id-864201' class='answer   answerof-216838 ' value='864201'   \/><label for='answer-id-864201' id='answer-label-864201' class=' answer'><span>Total maintenance cost.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216838[]' id='answer-id-864202' class='answer   answerof-216838 ' value='864202'   \/><label for='answer-id-864202' id='answer-label-864202' class=' answer'><span>Patient days.<\/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-216839'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>4. <\/span>An internal auditor is reviewing physical and environmental controls for an IT organization . <br \/>\r<br>Which control activity should not be part of this review?<\/div><input type='hidden' name='question_id[]' id='qID_4' value='216839' \/><input type='hidden' id='answerType216839' 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-216839[]' id='answer-id-864203' class='answer   answerof-216839 ' value='864203'   \/><label for='answer-id-864203' id='answer-label-864203' class=' answer'><span>Develop and test the organization's disaster recovery plan.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216839[]' id='answer-id-864204' class='answer   answerof-216839 ' value='864204'   \/><label for='answer-id-864204' id='answer-label-864204' class=' answer'><span>Install and test fire detection and suppression equipment.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216839[]' id='answer-id-864205' class='answer   answerof-216839 ' value='864205'   \/><label for='answer-id-864205' id='answer-label-864205' class=' answer'><span>Restrict access to tangible IT resources.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216839[]' id='answer-id-864206' class='answer   answerof-216839 ' value='864206'   \/><label for='answer-id-864206' id='answer-label-864206' class=' answer'><span>Ensure that at least one developer has access to both systems and operations.<\/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-216840'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>5. <\/span>Preferred stock is less risky for investors than is common stock because:<\/div><input type='hidden' name='question_id[]' id='qID_5' value='216840' \/><input type='hidden' id='answerType216840' 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-216840[]' id='answer-id-864207' class='answer   answerof-216840 ' value='864207'   \/><label for='answer-id-864207' id='answer-label-864207' class=' answer'><span>Common stock pays dividends as a stated percentage of face value.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216840[]' id='answer-id-864208' class='answer   answerof-216840 ' value='864208'   \/><label for='answer-id-864208' id='answer-label-864208' class=' answer'><span>Common stock has priority over preferred stock with regard to earnings and assets.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216840[]' id='answer-id-864209' class='answer   answerof-216840 ' value='864209'   \/><label for='answer-id-864209' id='answer-label-864209' class=' answer'><span>Preferred dividends are usually cumulative.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216840[]' id='answer-id-864210' class='answer   answerof-216840 ' value='864210'   \/><label for='answer-id-864210' id='answer-label-864210' class=' answer'><span>Preferred stock with no conversion feature has a higher dividend yield than does convertible preferred stock.<\/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-216841'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>6. <\/span>Which of the following are appropriate reasons for internal auditors to document processes as part of an audit engagement? <br \/>\r<br>1) To determine areas of primary concern. <br \/>\r<br>2) To establish a standard format for process mapping. <br \/>\r<br>3) To define areas of responsibility within the organization. <br \/>\r<br>4) To assess the performance of employees.<\/div><input type='hidden' name='question_id[]' id='qID_6' value='216841' \/><input type='hidden' id='answerType216841' 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-216841[]' id='answer-id-864211' class='answer   answerof-216841 ' value='864211'   \/><label for='answer-id-864211' id='answer-label-864211' class=' answer'><span>1 and 2 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216841[]' id='answer-id-864212' class='answer   answerof-216841 ' value='864212'   \/><label for='answer-id-864212' id='answer-label-864212' class=' answer'><span>1 and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216841[]' id='answer-id-864213' class='answer   answerof-216841 ' value='864213'   \/><label for='answer-id-864213' id='answer-label-864213' class=' answer'><span>2 and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216841[]' id='answer-id-864214' class='answer   answerof-216841 ' value='864214'   \/><label for='answer-id-864214' id='answer-label-864214' class=' answer'><span>2 and 4 only<\/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-216842'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>7. <\/span>An internal auditor is trying to assess control risk and the effectiveness of an organization's internal controls . <br \/>\r<br>Which of the following audit procedures would not provide assurance to the auditor on this matter?<\/div><input type='hidden' name='question_id[]' id='qID_7' value='216842' \/><input type='hidden' id='answerType216842' 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-216842[]' id='answer-id-864215' class='answer   answerof-216842 ' value='864215'   \/><label for='answer-id-864215' id='answer-label-864215' class=' answer'><span>Interviewing the organization's employees.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216842[]' id='answer-id-864216' class='answer   answerof-216842 ' value='864216'   \/><label for='answer-id-864216' id='answer-label-864216' class=' answer'><span>Observing the organization's operations.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216842[]' id='answer-id-864217' class='answer   answerof-216842 ' value='864217'   \/><label for='answer-id-864217' id='answer-label-864217' class=' answer'><span>Reading the board's minutes.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216842[]' id='answer-id-864218' class='answer   answerof-216842 ' value='864218'   \/><label for='answer-id-864218' id='answer-label-864218' class=' answer'><span>Inspecting manuals and documents.<\/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-216843'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>8. <\/span>Which of the following statements is true regarding the relationship between an individual\u2019s average tax rate and marginal tax rate?<\/div><input type='hidden' name='question_id[]' id='qID_8' value='216843' \/><input type='hidden' id='answerType216843' 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-216843[]' id='answer-id-864219' class='answer   answerof-216843 ' value='864219'   \/><label for='answer-id-864219' id='answer-label-864219' class=' answer'><span>In a regressive personal tax system, an individual's marginal tax rate is normally greater than his average tax rate.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216843[]' id='answer-id-864220' class='answer   answerof-216843 ' value='864220'   \/><label for='answer-id-864220' id='answer-label-864220' class=' answer'><span>In a regressive personal tax system, an individual's marginal tax rate is normally equal to his average tax rate.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216843[]' id='answer-id-864221' class='answer   answerof-216843 ' value='864221'   \/><label for='answer-id-864221' id='answer-label-864221' class=' answer'><span>In a progressive personal tax system, an individual's marginal tax rate is normally equal to his average tax rate.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216843[]' id='answer-id-864222' class='answer   answerof-216843 ' value='864222'   \/><label for='answer-id-864222' id='answer-label-864222' class=' answer'><span>In a progressive personal tax system, an individual's marginal tax rate is normally greater than his average tax rate.<\/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-216844'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>9. <\/span>Which of the following is always true regarding the use of encryption algorithms based on public key infrastructure (PKI)?<\/div><input type='hidden' name='question_id[]' id='qID_9' value='216844' \/><input type='hidden' id='answerType216844' 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-216844[]' id='answer-id-864223' class='answer   answerof-216844 ' value='864223'   \/><label for='answer-id-864223' id='answer-label-864223' class=' answer'><span>PKI uses an independent administrator to manage the public key.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216844[]' id='answer-id-864224' class='answer   answerof-216844 ' value='864224'   \/><label for='answer-id-864224' id='answer-label-864224' class=' answer'><span>The public key is authenticated against reliable third-party identification.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216844[]' id='answer-id-864225' class='answer   answerof-216844 ' value='864225'   \/><label for='answer-id-864225' id='answer-label-864225' class=' answer'><span>PKI's public accessibility allows it to be used readily for e-commerce.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216844[]' id='answer-id-864226' class='answer   answerof-216844 ' value='864226'   \/><label for='answer-id-864226' id='answer-label-864226' class=' answer'><span>The private key uniquely authenticates each party to a transaction.<\/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-216845'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>10. <\/span>Presented below are partial year-end financial statement data (000 omitted from dollar amounts) for companies A and B: <br \/>\r<br>If company A has a quick ratio of 2:1, then it has an accounts receivable balance of:<\/div><input type='hidden' name='question_id[]' id='qID_10' value='216845' \/><input type='hidden' id='answerType216845' 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-216845[]' id='answer-id-864227' class='answer   answerof-216845 ' value='864227'   \/><label for='answer-id-864227' id='answer-label-864227' class=' answer'><span>$100<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216845[]' id='answer-id-864228' class='answer   answerof-216845 ' value='864228'   \/><label for='answer-id-864228' id='answer-label-864228' class=' answer'><span>$200<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216845[]' id='answer-id-864229' class='answer   answerof-216845 ' value='864229'   \/><label for='answer-id-864229' id='answer-label-864229' class=' answer'><span>$300<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216845[]' id='answer-id-864230' class='answer   answerof-216845 ' value='864230'   \/><label for='answer-id-864230' id='answer-label-864230' class=' answer'><span>$500<\/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-216846'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>11. <\/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_11' value='216846' \/><input type='hidden' id='answerType216846' 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-216846[]' id='answer-id-864231' class='answer   answerof-216846 ' value='864231'   \/><label for='answer-id-864231' id='answer-label-864231' 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-216846[]' id='answer-id-864232' class='answer   answerof-216846 ' value='864232'   \/><label for='answer-id-864232' id='answer-label-864232' 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-216846[]' id='answer-id-864233' class='answer   answerof-216846 ' value='864233'   \/><label for='answer-id-864233' id='answer-label-864233' 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-216846[]' id='answer-id-864234' class='answer   answerof-216846 ' value='864234'   \/><label for='answer-id-864234' id='answer-label-864234' 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-12' style=';'><div id='questionWrap-12'  class='   watupro-question-id-216847'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>12. <\/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_12' value='216847' \/><input type='hidden' id='answerType216847' 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-216847[]' id='answer-id-864235' class='answer   answerof-216847 ' value='864235'   \/><label for='answer-id-864235' id='answer-label-864235' class=' answer'><span>Increasing complexity over time.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216847[]' id='answer-id-864236' class='answer   answerof-216847 ' value='864236'   \/><label for='answer-id-864236' id='answer-label-864236' class=' answer'><span>Interface with corporate systems.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216847[]' id='answer-id-864237' class='answer   answerof-216847 ' value='864237'   \/><label for='answer-id-864237' id='answer-label-864237' class=' answer'><span>Ability to meet user needs.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216847[]' id='answer-id-864238' class='answer   answerof-216847 ' value='864238'   \/><label for='answer-id-864238' id='answer-label-864238' 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-13' style=';'><div id='questionWrap-13'  class='   watupro-question-id-216848'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>13. <\/span>Which stage of group development is characterized by a decrease in conflict and hostility among group members and an increase in cohesiveness?<\/div><input type='hidden' name='question_id[]' id='qID_13' value='216848' \/><input type='hidden' id='answerType216848' 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-216848[]' id='answer-id-864239' class='answer   answerof-216848 ' value='864239'   \/><label for='answer-id-864239' id='answer-label-864239' class=' answer'><span>Forming stage.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216848[]' id='answer-id-864240' class='answer   answerof-216848 ' value='864240'   \/><label for='answer-id-864240' id='answer-label-864240' class=' answer'><span>Norming stage.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216848[]' id='answer-id-864241' class='answer   answerof-216848 ' value='864241'   \/><label for='answer-id-864241' id='answer-label-864241' class=' answer'><span>Performing stage.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216848[]' id='answer-id-864242' class='answer   answerof-216848 ' value='864242'   \/><label for='answer-id-864242' id='answer-label-864242' class=' answer'><span>Storming stage.<\/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-216849'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>14. <\/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_14' value='216849' \/><input type='hidden' id='answerType216849' 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-216849[]' id='answer-id-864243' class='answer   answerof-216849 ' value='864243'   \/><label for='answer-id-864243' id='answer-label-864243' 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-216849[]' id='answer-id-864244' class='answer   answerof-216849 ' value='864244'   \/><label for='answer-id-864244' id='answer-label-864244' 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-216849[]' id='answer-id-864245' class='answer   answerof-216849 ' value='864245'   \/><label for='answer-id-864245' id='answer-label-864245' 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-216849[]' id='answer-id-864246' class='answer   answerof-216849 ' value='864246'   \/><label for='answer-id-864246' id='answer-label-864246' 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-15' style=';'><div id='questionWrap-15'  class='   watupro-question-id-216850'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>15. <\/span>An internal auditor has been asked to conduct an investigation involving allegations of independent contractor fraud . <br \/>\r<br>Which of the following controls would be least effective in detecting any potential fraudulent activity?<\/div><input type='hidden' name='question_id[]' id='qID_15' value='216850' \/><input type='hidden' id='answerType216850' 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-216850[]' id='answer-id-864247' class='answer   answerof-216850 ' value='864247'   \/><label for='answer-id-864247' id='answer-label-864247' class=' answer'><span>Exception report identifying payment anomalies.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216850[]' id='answer-id-864248' class='answer   answerof-216850 ' value='864248'   \/><label for='answer-id-864248' id='answer-label-864248' class=' answer'><span>Documented policy and procedures.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216850[]' id='answer-id-864249' class='answer   answerof-216850 ' value='864249'   \/><label for='answer-id-864249' id='answer-label-864249' class=' answer'><span>Periodic account reconciliation of contractor charges.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216850[]' id='answer-id-864250' class='answer   answerof-216850 ' value='864250'   \/><label for='answer-id-864250' id='answer-label-864250' class=' answer'><span>Monthly management review of all contractor activity.<\/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-216851'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>16. <\/span>An organization decided to install a motion detection system in its warehouse to protect against after-hours theft. 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_16' value='216851' \/><input type='hidden' id='answerType216851' 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-216851[]' id='answer-id-864251' class='answer   answerof-216851 ' value='864251'   \/><label for='answer-id-864251' id='answer-label-864251' class=' answer'><span>Avoidance.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216851[]' id='answer-id-864252' class='answer   answerof-216851 ' value='864252'   \/><label for='answer-id-864252' id='answer-label-864252' class=' answer'><span>Reduction.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216851[]' id='answer-id-864253' class='answer   answerof-216851 ' value='864253'   \/><label for='answer-id-864253' id='answer-label-864253' class=' answer'><span>Elimination.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216851[]' id='answer-id-864254' class='answer   answerof-216851 ' value='864254'   \/><label for='answer-id-864254' id='answer-label-864254' class=' answer'><span>Sharing.<\/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-216852'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>17. <\/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_17' value='216852' \/><input type='hidden' id='answerType216852' 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-216852[]' id='answer-id-864255' class='answer   answerof-216852 ' value='864255'   \/><label for='answer-id-864255' id='answer-label-864255' 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-216852[]' id='answer-id-864256' class='answer   answerof-216852 ' value='864256'   \/><label for='answer-id-864256' id='answer-label-864256' 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-216852[]' id='answer-id-864257' class='answer   answerof-216852 ' value='864257'   \/><label for='answer-id-864257' id='answer-label-864257' 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-216852[]' id='answer-id-864258' class='answer   answerof-216852 ' value='864258'   \/><label for='answer-id-864258' id='answer-label-864258' 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-18' style=';'><div id='questionWrap-18'  class='   watupro-question-id-216853'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>18. <\/span>An organization is considering mirroring the customer data for one regional center at another center. A disadvantage of such an arrangement would be:<\/div><input type='hidden' name='question_id[]' id='qID_18' value='216853' \/><input type='hidden' id='answerType216853' 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-216853[]' id='answer-id-864259' class='answer   answerof-216853 ' value='864259'   \/><label for='answer-id-864259' id='answer-label-864259' 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-216853[]' id='answer-id-864260' class='answer   answerof-216853 ' value='864260'   \/><label for='answer-id-864260' id='answer-label-864260' 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-216853[]' id='answer-id-864261' class='answer   answerof-216853 ' value='864261'   \/><label for='answer-id-864261' id='answer-label-864261' 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-216853[]' id='answer-id-864262' class='answer   answerof-216853 ' value='864262'   \/><label for='answer-id-864262' id='answer-label-864262' 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-19' style=';'><div id='questionWrap-19'  class='   watupro-question-id-216854'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>19. <\/span>According to the COSO enterprise risk management (ERM) framework, which of the following is not a typical responsibility of the chief risk officer?<\/div><input type='hidden' name='question_id[]' id='qID_19' value='216854' \/><input type='hidden' id='answerType216854' 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-216854[]' id='answer-id-864263' class='answer   answerof-216854 ' value='864263'   \/><label for='answer-id-864263' id='answer-label-864263' class=' answer'><span>Establishing risk category definitions and a common risk language for likelihood and impact measures.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216854[]' id='answer-id-864264' class='answer   answerof-216854 ' value='864264'   \/><label for='answer-id-864264' id='answer-label-864264' class=' answer'><span>Defining ERM roles and responsibilities.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216854[]' id='answer-id-864265' class='answer   answerof-216854 ' value='864265'   \/><label for='answer-id-864265' id='answer-label-864265' class=' answer'><span>Providing the board with an independent, objective risk perspective on financial reporting.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216854[]' id='answer-id-864266' class='answer   answerof-216854 ' value='864266'   \/><label for='answer-id-864266' id='answer-label-864266' class=' answer'><span>Guiding integration of ERM with other management activities.<\/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-216855'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>20. <\/span>A holding company set up a centralized group technology department, using a local area network with a mainframe computer to process accounting information for all companies within the group. An internal auditor would expect to find all of the following controls within the technology department except:<\/div><input type='hidden' name='question_id[]' id='qID_20' value='216855' \/><input type='hidden' id='answerType216855' 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-216855[]' id='answer-id-864267' class='answer   answerof-216855 ' value='864267'   \/><label for='answer-id-864267' id='answer-label-864267' class=' answer'><span>Adequate segregation of duties between data processing controls and file security controls.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216855[]' id='answer-id-864268' class='answer   answerof-216855 ' value='864268'   \/><label for='answer-id-864268' id='answer-label-864268' class=' answer'><span>Documented procedures for remote job entry and for local data file retention.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216855[]' id='answer-id-864269' class='answer   answerof-216855 ' value='864269'   \/><label for='answer-id-864269' id='answer-label-864269' class=' answer'><span>Emergency and disaster recovery procedures and maintenance agreements in place to ensure continuity of operations.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216855[]' id='answer-id-864270' class='answer   answerof-216855 ' value='864270'   \/><label for='answer-id-864270' id='answer-label-864270' class=' answer'><span>Established procedures to prevent and detect unauthorized changes to data files.<\/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-216856'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>21. <\/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_21' value='216856' \/><input type='hidden' id='answerType216856' 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-216856[]' id='answer-id-864271' class='answer   answerof-216856 ' value='864271'   \/><label for='answer-id-864271' id='answer-label-864271' class=' answer'><span>Cost X is a variable cost.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216856[]' id='answer-id-864272' class='answer   answerof-216856 ' value='864272'   \/><label for='answer-id-864272' id='answer-label-864272' class=' answer'><span>Cost X is a fixed cost.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216856[]' id='answer-id-864273' class='answer   answerof-216856 ' value='864273'   \/><label for='answer-id-864273' id='answer-label-864273' 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-216856[]' id='answer-id-864274' class='answer   answerof-216856 ' value='864274'   \/><label for='answer-id-864274' id='answer-label-864274' 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-22' style=';'><div id='questionWrap-22'  class='   watupro-question-id-216857'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>22. <\/span>Which of the following engagement observations would provide the least motivation for management to amend or replace an existing cost accounting system?<\/div><input type='hidden' name='question_id[]' id='qID_22' value='216857' \/><input type='hidden' id='answerType216857' 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-216857[]' id='answer-id-864275' class='answer   answerof-216857 ' value='864275'   \/><label for='answer-id-864275' id='answer-label-864275' class=' answer'><span>The distorted unit cost of a service is 50 percent lower than the true cost, while the true cost is 50 percent higher than the competition's cost.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216857[]' id='answer-id-864276' class='answer   answerof-216857 ' value='864276'   \/><label for='answer-id-864276' id='answer-label-864276' class=' answer'><span>The organization is losing $1,000,000 annually because it incorrectly outsourced an operation based on information from its current system.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216857[]' id='answer-id-864277' class='answer   answerof-216857 ' value='864277'   \/><label for='answer-id-864277' id='answer-label-864277' class=' answer'><span>The cost of rework, hidden by the current system, is 50 percent of the total cost of all services.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216857[]' id='answer-id-864278' class='answer   answerof-216857 ' value='864278'   \/><label for='answer-id-864278' id='answer-label-864278' class=' answer'><span>50 percent of total organizational cost has been allocated on a volume basis.<\/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-216858'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>23. <\/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_23' value='216858' \/><input type='hidden' id='answerType216858' 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-216858[]' id='answer-id-864279' class='answer   answerof-216858 ' value='864279'   \/><label for='answer-id-864279' id='answer-label-864279' class=' answer'><span>To keep stock price constant.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216858[]' id='answer-id-864280' class='answer   answerof-216858 ' value='864280'   \/><label for='answer-id-864280' id='answer-label-864280' class=' answer'><span>To keep shareholders' equity constant.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216858[]' id='answer-id-864281' class='answer   answerof-216858 ' value='864281'   \/><label for='answer-id-864281' id='answer-label-864281' class=' answer'><span>To increase shareholders' equity.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216858[]' id='answer-id-864282' class='answer   answerof-216858 ' value='864282'   \/><label for='answer-id-864282' id='answer-label-864282' 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-24' style=';'><div id='questionWrap-24'  class='   watupro-question-id-216859'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>24. <\/span>An organization facing rapid growth decides to employ a third party service provider to manage its customer relationship management function . <br \/>\r<br>Which of the following is true regarding the supporting application software used by that provider compared to an in-house developed system? <br \/>\r<br>1) Updating documentation is always a priority. <br \/>\r<br>2) System availability is usually more reliable. <br \/>\r<br>3) Data security risks are lower. <br \/>\r<br>4) Overall system costs are lower.<\/div><input type='hidden' name='question_id[]' id='qID_24' value='216859' \/><input type='hidden' id='answerType216859' 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-216859[]' id='answer-id-864283' class='answer   answerof-216859 ' value='864283'   \/><label for='answer-id-864283' id='answer-label-864283' class=' answer'><span>1 and 2 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216859[]' id='answer-id-864284' class='answer   answerof-216859 ' value='864284'   \/><label for='answer-id-864284' id='answer-label-864284' class=' answer'><span>1 and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216859[]' id='answer-id-864285' class='answer   answerof-216859 ' value='864285'   \/><label for='answer-id-864285' id='answer-label-864285' class=' answer'><span>2 and 4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216859[]' id='answer-id-864286' class='answer   answerof-216859 ' value='864286'   \/><label for='answer-id-864286' id='answer-label-864286' class=' answer'><span>3 and 4 only<\/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-216860'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>25. <\/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_25' value='216860' \/><input type='hidden' id='answerType216860' 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-216860[]' id='answer-id-864287' class='answer   answerof-216860 ' value='864287'   \/><label for='answer-id-864287' id='answer-label-864287' class=' answer'><span>A higher initial investment level.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216860[]' id='answer-id-864288' class='answer   answerof-216860 ' value='864288'   \/><label for='answer-id-864288' id='answer-label-864288' class=' answer'><span>A higher discount rate.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216860[]' id='answer-id-864289' class='answer   answerof-216860 ' value='864289'   \/><label for='answer-id-864289' id='answer-label-864289' 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-216860[]' id='answer-id-864290' class='answer   answerof-216860 ' value='864290'   \/><label for='answer-id-864290' id='answer-label-864290' 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-26' style=';'><div id='questionWrap-26'  class='   watupro-question-id-216861'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>26. <\/span>Within an enterprise, IT governance relates to the: <br \/>\r<br>1) Alignment between the enterprise's IT long term plan and the organization's objectives. <br \/>\r<br>2) Organizational structures of the company that are designed to ensure that IT supports the organization's strategies and objectives. <br \/>\r<br>3) Operational plans established to support the IT strategies and objectives. <br \/>\r<br>4) Role of the company's leadership in ensuring IT supports the organization's strategies and objectives.<\/div><input type='hidden' name='question_id[]' id='qID_26' value='216861' \/><input type='hidden' id='answerType216861' 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-216861[]' id='answer-id-864291' class='answer   answerof-216861 ' value='864291'   \/><label for='answer-id-864291' id='answer-label-864291' class=' answer'><span>1 and 2 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216861[]' id='answer-id-864292' class='answer   answerof-216861 ' value='864292'   \/><label for='answer-id-864292' id='answer-label-864292' class=' answer'><span>3 and 4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216861[]' id='answer-id-864293' class='answer   answerof-216861 ' value='864293'   \/><label for='answer-id-864293' id='answer-label-864293' class=' answer'><span>1, 2, and 4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216861[]' id='answer-id-864294' class='answer   answerof-216861 ' value='864294'   \/><label for='answer-id-864294' id='answer-label-864294' class=' answer'><span>2, 3, and 4 only<\/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-216862'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>27. <\/span>Multinational organizations generally spend more time and effort to identify and evaluate:<\/div><input type='hidden' name='question_id[]' id='qID_27' value='216862' \/><input type='hidden' id='answerType216862' 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-216862[]' id='answer-id-864295' class='answer   answerof-216862 ' value='864295'   \/><label for='answer-id-864295' id='answer-label-864295' class=' answer'><span>Internal strengths and weaknesses.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216862[]' id='answer-id-864296' class='answer   answerof-216862 ' value='864296'   \/><label for='answer-id-864296' id='answer-label-864296' class=' answer'><span>Break-even points.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216862[]' id='answer-id-864297' class='answer   answerof-216862 ' value='864297'   \/><label for='answer-id-864297' id='answer-label-864297' class=' answer'><span>External trends and events.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216862[]' id='answer-id-864298' class='answer   answerof-216862 ' value='864298'   \/><label for='answer-id-864298' id='answer-label-864298' class=' answer'><span>Internal risk factors.<\/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-216863'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>28. <\/span>The economic order quantity for inventory is higher for an organization that has:<\/div><input type='hidden' name='question_id[]' id='qID_28' value='216863' \/><input type='hidden' id='answerType216863' 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-216863[]' id='answer-id-864299' class='answer   answerof-216863 ' value='864299'   \/><label for='answer-id-864299' id='answer-label-864299' class=' answer'><span>Lower annual unit sales.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216863[]' id='answer-id-864300' class='answer   answerof-216863 ' value='864300'   \/><label for='answer-id-864300' id='answer-label-864300' class=' answer'><span>Higher fixed inventory ordering costs.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216863[]' id='answer-id-864301' class='answer   answerof-216863 ' value='864301'   \/><label for='answer-id-864301' id='answer-label-864301' class=' answer'><span>Higher annual carrying costs as a percentage of inventory value.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216863[]' id='answer-id-864302' class='answer   answerof-216863 ' value='864302'   \/><label for='answer-id-864302' id='answer-label-864302' class=' answer'><span>A higher purchase price per unit of inventory.<\/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-216864'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>29. <\/span>Which of the following is an element of effective negotiating?<\/div><input type='hidden' name='question_id[]' id='qID_29' value='216864' \/><input type='hidden' id='answerType216864' 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-216864[]' id='answer-id-864303' class='answer   answerof-216864 ' value='864303'   \/><label for='answer-id-864303' id='answer-label-864303' 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-216864[]' id='answer-id-864304' class='answer   answerof-216864 ' value='864304'   \/><label for='answer-id-864304' id='answer-label-864304' 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-216864[]' id='answer-id-864305' class='answer   answerof-216864 ' value='864305'   \/><label for='answer-id-864305' id='answer-label-864305' 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-216864[]' id='answer-id-864306' class='answer   answerof-216864 ' value='864306'   \/><label for='answer-id-864306' id='answer-label-864306' 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-30' style=';'><div id='questionWrap-30'  class='   watupro-question-id-216865'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>30. <\/span>Which audit approach should be employed to test the accuracy of information housed in a database on an un-networked computer?<\/div><input type='hidden' name='question_id[]' id='qID_30' value='216865' \/><input type='hidden' id='answerType216865' 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-216865[]' id='answer-id-864307' class='answer   answerof-216865 ' value='864307'   \/><label for='answer-id-864307' id='answer-label-864307' class=' answer'><span>Submit batches of test transactions through the current system and verify with expected results.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216865[]' id='answer-id-864308' class='answer   answerof-216865 ' value='864308'   \/><label for='answer-id-864308' id='answer-label-864308' class=' answer'><span>Use a test program to simulate the normal data entering process.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216865[]' id='answer-id-864309' class='answer   answerof-216865 ' value='864309'   \/><label for='answer-id-864309' id='answer-label-864309' class=' answer'><span>Select a sample of records from the database and ensure it matches supporting documentation.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216865[]' id='answer-id-864310' class='answer   answerof-216865 ' value='864310'   \/><label for='answer-id-864310' id='answer-label-864310' class=' answer'><span>Evaluate compliance with the organization's change management process.<\/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-216866'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>31. <\/span>According to the International Professional Practices Framework, which of the following statements is true regarding a corporate social responsibility (CSR) program? <br \/>\r<br>1) Every employee generally has a responsibility for ensuring the success of CSR objectives. <br \/>\r<br>2) The board has overall responsibility for the effectiveness of internal control processes associated with CSR. <br \/>\r<br>3) Public reporting on the CSR governance process is expected. <br \/>\r<br>4) Organizations generally have flexibility regarding what is included in a CSR program.<\/div><input type='hidden' name='question_id[]' id='qID_31' value='216866' \/><input type='hidden' id='answerType216866' 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-216866[]' id='answer-id-864311' class='answer   answerof-216866 ' value='864311'   \/><label for='answer-id-864311' id='answer-label-864311' class=' answer'><span>1, 2, and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216866[]' id='answer-id-864312' class='answer   answerof-216866 ' value='864312'   \/><label for='answer-id-864312' id='answer-label-864312' class=' answer'><span>1, 2, and 4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216866[]' id='answer-id-864313' class='answer   answerof-216866 ' value='864313'   \/><label for='answer-id-864313' id='answer-label-864313' class=' answer'><span>1, 3, and 4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216866[]' id='answer-id-864314' class='answer   answerof-216866 ' value='864314'   \/><label for='answer-id-864314' id='answer-label-864314' class=' answer'><span>2, 3, and 4 only<\/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-216867'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>32. <\/span>A software that translates hypertext markup language (HTML) documents and allows a user to view a remote web page is called:<\/div><input type='hidden' name='question_id[]' id='qID_32' value='216867' \/><input type='hidden' id='answerType216867' 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-216867[]' id='answer-id-864315' class='answer   answerof-216867 ' value='864315'   \/><label for='answer-id-864315' id='answer-label-864315' class=' answer'><span>A transmission control protocol\/Internet protocol (TCP\/IP).<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216867[]' id='answer-id-864316' class='answer   answerof-216867 ' value='864316'   \/><label for='answer-id-864316' id='answer-label-864316' class=' answer'><span>An operating system.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216867[]' id='answer-id-864317' class='answer   answerof-216867 ' value='864317'   \/><label for='answer-id-864317' id='answer-label-864317' class=' answer'><span>A web browser.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216867[]' id='answer-id-864318' class='answer   answerof-216867 ' value='864318'   \/><label for='answer-id-864318' id='answer-label-864318' class=' answer'><span>A web server.<\/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-216868'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>33. <\/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_33' value='216868' \/><input type='hidden' id='answerType216868' 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-216868[]' id='answer-id-864319' class='answer   answerof-216868 ' value='864319'   \/><label for='answer-id-864319' id='answer-label-864319' class=' answer'><span>Penetration test.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216868[]' id='answer-id-864320' class='answer   answerof-216868 ' value='864320'   \/><label for='answer-id-864320' id='answer-label-864320' class=' answer'><span>Social engineering test.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216868[]' id='answer-id-864321' class='answer   answerof-216868 ' value='864321'   \/><label for='answer-id-864321' id='answer-label-864321' class=' answer'><span>Vulnerability test.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216868[]' id='answer-id-864322' class='answer   answerof-216868 ' value='864322'   \/><label for='answer-id-864322' id='answer-label-864322' class=' answer'><span>Physical control test.<\/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-216869'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>34. <\/span>Which of the following is a disadvantage of selecting a commercial software package rather than developing an application internally?<\/div><input type='hidden' name='question_id[]' id='qID_34' value='216869' \/><input type='hidden' id='answerType216869' 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-216869[]' id='answer-id-864323' class='answer   answerof-216869 ' value='864323'   \/><label for='answer-id-864323' id='answer-label-864323' class=' answer'><span>Lack of flexibility.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216869[]' id='answer-id-864324' class='answer   answerof-216869 ' value='864324'   \/><label for='answer-id-864324' id='answer-label-864324' class=' answer'><span>Incompatibility with client\/server technology.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216869[]' id='answer-id-864325' class='answer   answerof-216869 ' value='864325'   \/><label for='answer-id-864325' id='answer-label-864325' class=' answer'><span>Employee resistance to change.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216869[]' id='answer-id-864326' class='answer   answerof-216869 ' value='864326'   \/><label for='answer-id-864326' id='answer-label-864326' class=' answer'><span>Inadequate technical support.<\/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-216870'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>35. <\/span>Which of the following statements accurately describes the responsibility of the internal audit activity (IAA) regarding IT governance? <br \/>\r<br>1) The IAA does not have any responsibility because IT governance is the responsibility of the board and senior management of the organization. <br \/>\r<br>2) The IAA must assess whether the IT governance of the organization supports the organization\u2019s strategies and objectives. <br \/>\r<br>3) The IAA may assess whether the IT governance of the organization supports the organization\u2019s strategies and objectives. <br \/>\r<br>4) The IAA may accept requests from management to perform advisory services regarding how the IT governance of the organization supports the organization&acirc;&#8482;s strategies and objectives.<\/div><input type='hidden' name='question_id[]' id='qID_35' value='216870' \/><input type='hidden' id='answerType216870' 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-216870[]' id='answer-id-864327' class='answer   answerof-216870 ' value='864327'   \/><label for='answer-id-864327' id='answer-label-864327' class=' answer'><span>1 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216870[]' id='answer-id-864328' class='answer   answerof-216870 ' value='864328'   \/><label for='answer-id-864328' id='answer-label-864328' class=' answer'><span>4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216870[]' id='answer-id-864329' class='answer   answerof-216870 ' value='864329'   \/><label for='answer-id-864329' id='answer-label-864329' class=' answer'><span>2 and 4<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216870[]' id='answer-id-864330' class='answer   answerof-216870 ' value='864330'   \/><label for='answer-id-864330' id='answer-label-864330' class=' answer'><span>3 and 4<\/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-216871'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>36. <\/span>Which of the following best describes a market signal?<\/div><input type='hidden' name='question_id[]' id='qID_36' value='216871' \/><input type='hidden' id='answerType216871' 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-216871[]' id='answer-id-864331' class='answer   answerof-216871 ' value='864331'   \/><label for='answer-id-864331' id='answer-label-864331' class=' answer'><span>The bargaining power of buyers is forcing a drop in market prices.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216871[]' id='answer-id-864332' class='answer   answerof-216871 ' value='864332'   \/><label for='answer-id-864332' id='answer-label-864332' class=' answer'><span>There is pressure from the competitor's substitute products.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216871[]' id='answer-id-864333' class='answer   answerof-216871 ' value='864333'   \/><label for='answer-id-864333' id='answer-label-864333' class=' answer'><span>Strategic analysis by the organization indicates feasibility of expanding to new market niches.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216871[]' id='answer-id-864334' class='answer   answerof-216871 ' value='864334'   \/><label for='answer-id-864334' id='answer-label-864334' class=' answer'><span>The competitor announces a new warranty program.<\/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-216872'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>37. <\/span>Which of the following statements about COBIT is not true?<\/div><input type='hidden' name='question_id[]' id='qID_37' value='216872' \/><input type='hidden' id='answerType216872' 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-216872[]' id='answer-id-864335' class='answer   answerof-216872 ' value='864335'   \/><label for='answer-id-864335' id='answer-label-864335' 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-216872[]' id='answer-id-864336' class='answer   answerof-216872 ' value='864336'   \/><label for='answer-id-864336' id='answer-label-864336' 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-216872[]' id='answer-id-864337' class='answer   answerof-216872 ' value='864337'   \/><label for='answer-id-864337' id='answer-label-864337' 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-216872[]' id='answer-id-864338' class='answer   answerof-216872 ' value='864338'   \/><label for='answer-id-864338' id='answer-label-864338' 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-38' style=';'><div id='questionWrap-38'  class='   watupro-question-id-216873'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>38. <\/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_38' value='216873' \/><input type='hidden' id='answerType216873' 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-216873[]' id='answer-id-864339' class='answer   answerof-216873 ' value='864339'   \/><label for='answer-id-864339' id='answer-label-864339' class=' answer'><span>Scope and initiation phase.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216873[]' id='answer-id-864340' class='answer   answerof-216873 ' value='864340'   \/><label for='answer-id-864340' id='answer-label-864340' class=' answer'><span>Business impact analysis.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216873[]' id='answer-id-864341' class='answer   answerof-216873 ' value='864341'   \/><label for='answer-id-864341' id='answer-label-864341' class=' answer'><span>Plan development.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216873[]' id='answer-id-864342' class='answer   answerof-216873 ' value='864342'   \/><label for='answer-id-864342' id='answer-label-864342' class=' answer'><span>Testing.<\/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-216874'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>39. <\/span>Which of the following conflict resolution methods should be applied when the intention of the parties is to solve the problem by clarifying differences and attaining everyone's objectives?<\/div><input type='hidden' name='question_id[]' id='qID_39' value='216874' \/><input type='hidden' id='answerType216874' 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-216874[]' id='answer-id-864343' class='answer   answerof-216874 ' value='864343'   \/><label for='answer-id-864343' id='answer-label-864343' class=' answer'><span>Accommodating.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216874[]' id='answer-id-864344' class='answer   answerof-216874 ' value='864344'   \/><label for='answer-id-864344' id='answer-label-864344' class=' answer'><span>Compromising.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216874[]' id='answer-id-864345' class='answer   answerof-216874 ' value='864345'   \/><label for='answer-id-864345' id='answer-label-864345' class=' answer'><span>Collaborating.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216874[]' id='answer-id-864346' class='answer   answerof-216874 ' value='864346'   \/><label for='answer-id-864346' id='answer-label-864346' class=' answer'><span>Competing.<\/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-216875'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>40. <\/span>The economic order quantity can be calculated using the following formula: <br \/>\r<br>Which of the following describes how the optimal order size will change if the annual demand increases by 36 percent?<\/div><input type='hidden' name='question_id[]' id='qID_40' value='216875' \/><input type='hidden' id='answerType216875' 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-216875[]' id='answer-id-864347' class='answer   answerof-216875 ' value='864347'   \/><label for='answer-id-864347' id='answer-label-864347' class=' answer'><span>Decrease by about 17 percent.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216875[]' id='answer-id-864348' class='answer   answerof-216875 ' value='864348'   \/><label for='answer-id-864348' id='answer-label-864348' class=' answer'><span>Decrease by about 7 percent.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216875[]' id='answer-id-864349' class='answer   answerof-216875 ' value='864349'   \/><label for='answer-id-864349' id='answer-label-864349' class=' answer'><span>Increase by about 7 percent.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216875[]' id='answer-id-864350' class='answer   answerof-216875 ' value='864350'   \/><label for='answer-id-864350' id='answer-label-864350' class=' answer'><span>Increase by about 17 percent.<\/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-216876'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>41. <\/span>Which of the following is true regarding an organization's relationship with external stakeholders?<\/div><input type='hidden' name='question_id[]' id='qID_41' value='216876' \/><input type='hidden' id='answerType216876' 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-216876[]' id='answer-id-864351' class='answer   answerof-216876 ' value='864351'   \/><label for='answer-id-864351' id='answer-label-864351' 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-216876[]' id='answer-id-864352' class='answer   answerof-216876 ' value='864352'   \/><label for='answer-id-864352' id='answer-label-864352' 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-216876[]' id='answer-id-864353' class='answer   answerof-216876 ' value='864353'   \/><label for='answer-id-864353' id='answer-label-864353' 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-216876[]' id='answer-id-864354' class='answer   answerof-216876 ' value='864354'   \/><label for='answer-id-864354' id='answer-label-864354' class=' answer'><span>Legal representation should be consulted before releasing internal audit information to other assurance<\/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-216877'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>42. <\/span>According to the Standards, which of the following is based on the assertion that the quality of an organization's risk management process should improve with time?<\/div><input type='hidden' name='question_id[]' id='qID_42' value='216877' \/><input type='hidden' id='answerType216877' 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-216877[]' id='answer-id-864355' class='answer   answerof-216877 ' value='864355'   \/><label for='answer-id-864355' id='answer-label-864355' class=' answer'><span>Process element.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216877[]' id='answer-id-864356' class='answer   answerof-216877 ' value='864356'   \/><label for='answer-id-864356' id='answer-label-864356' class=' answer'><span>Key principles.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216877[]' id='answer-id-864357' class='answer   answerof-216877 ' value='864357'   \/><label for='answer-id-864357' id='answer-label-864357' class=' answer'><span>Maturity model.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216877[]' id='answer-id-864358' class='answer   answerof-216877 ' value='864358'   \/><label for='answer-id-864358' id='answer-label-864358' class=' answer'><span>Assurance.<\/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-216878'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>43. <\/span>Which of the following local area network physical layouts is subject to the greatest risk of failure if one device fails?<\/div><input type='hidden' name='question_id[]' id='qID_43' value='216878' \/><input type='hidden' id='answerType216878' 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-216878[]' id='answer-id-864359' class='answer   answerof-216878 ' value='864359'   \/><label for='answer-id-864359' id='answer-label-864359' class=' answer'><span>Star network.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216878[]' id='answer-id-864360' class='answer   answerof-216878 ' value='864360'   \/><label for='answer-id-864360' id='answer-label-864360' class=' answer'><span>Bus network.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216878[]' id='answer-id-864361' class='answer   answerof-216878 ' value='864361'   \/><label for='answer-id-864361' id='answer-label-864361' class=' answer'><span>Token ring network.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216878[]' id='answer-id-864362' class='answer   answerof-216878 ' value='864362'   \/><label for='answer-id-864362' id='answer-label-864362' class=' answer'><span>Mesh network.<\/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-216879'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>44. <\/span>Which of the following statements is in accordance with COBIT? <br \/>\r<br>1) Pervasive controls are general while detailed controls are specific. <br \/>\r<br>2) Application controls are a subset of pervasive controls. <br \/>\r<br>3) Implementation of software is a type of pervasive control. <br \/>\r<br>4) Disaster recovery planning is a type of detailed control.<\/div><input type='hidden' name='question_id[]' id='qID_44' value='216879' \/><input type='hidden' id='answerType216879' 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-216879[]' id='answer-id-864363' class='answer   answerof-216879 ' value='864363'   \/><label for='answer-id-864363' id='answer-label-864363' class=' answer'><span>1 and 4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216879[]' id='answer-id-864364' class='answer   answerof-216879 ' value='864364'   \/><label for='answer-id-864364' id='answer-label-864364' class=' answer'><span>2 and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216879[]' id='answer-id-864365' class='answer   answerof-216879 ' value='864365'   \/><label for='answer-id-864365' id='answer-label-864365' class=' answer'><span>2, 3, and 4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216879[]' id='answer-id-864366' class='answer   answerof-216879 ' value='864366'   \/><label for='answer-id-864366' id='answer-label-864366' class=' answer'><span>1, 2, and 4 only<\/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-216880'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>45. <\/span>The percentage of sales method, rather than the percentage of receivables method, would be used to estimate uncollectible accounts if an organization seeks to:<\/div><input type='hidden' name='question_id[]' id='qID_45' value='216880' \/><input type='hidden' id='answerType216880' 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-216880[]' id='answer-id-864367' class='answer   answerof-216880 ' value='864367'   \/><label for='answer-id-864367' id='answer-label-864367' class=' answer'><span>Use an aging schedule to more closely estimate uncollectible accounts.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216880[]' id='answer-id-864368' class='answer   answerof-216880 ' value='864368'   \/><label for='answer-id-864368' id='answer-label-864368' class=' answer'><span>Eliminate the need for an allowance for doubtful accounts.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216880[]' id='answer-id-864369' class='answer   answerof-216880 ' value='864369'   \/><label for='answer-id-864369' id='answer-label-864369' class=' answer'><span>Emphasize the accuracy of the net realizable value of the receivables on the balance sheet.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216880[]' id='answer-id-864370' class='answer   answerof-216880 ' value='864370'   \/><label for='answer-id-864370' id='answer-label-864370' class=' answer'><span>Use a method that approximates the matching principle.<\/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-216881'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>46. <\/span>In terms of international business strategy, which of the following is true regarding a multi-domestic strategy?<\/div><input type='hidden' name='question_id[]' id='qID_46' value='216881' \/><input type='hidden' id='answerType216881' 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-216881[]' id='answer-id-864371' class='answer   answerof-216881 ' value='864371'   \/><label for='answer-id-864371' id='answer-label-864371' class=' answer'><span>It uses the same products in all countries.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216881[]' id='answer-id-864372' class='answer   answerof-216881 ' value='864372'   \/><label for='answer-id-864372' id='answer-label-864372' class=' answer'><span>It centralizes control with little decision-making authority given to the local level.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216881[]' id='answer-id-864373' class='answer   answerof-216881 ' value='864373'   \/><label for='answer-id-864373' id='answer-label-864373' class=' answer'><span>It is an effective strategy when large differences exist between countries.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216881[]' id='answer-id-864374' class='answer   answerof-216881 ' value='864374'   \/><label for='answer-id-864374' id='answer-label-864374' class=' answer'><span>It provides cost advantages, improves coordinated activities, and speeds product development.<\/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-216882'>\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='216882' \/><input type='hidden' id='answerType216882' 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-216882[]' id='answer-id-864375' class='answer   answerof-216882 ' value='864375'   \/><label for='answer-id-864375' id='answer-label-864375' class=' answer'><span>Systems-based preventive control.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216882[]' id='answer-id-864376' class='answer   answerof-216882 ' value='864376'   \/><label for='answer-id-864376' id='answer-label-864376' class=' answer'><span>People-based preventive control.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216882[]' id='answer-id-864377' class='answer   answerof-216882 ' value='864377'   \/><label for='answer-id-864377' id='answer-label-864377' class=' answer'><span>Systems-based detective control.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216882[]' id='answer-id-864378' class='answer   answerof-216882 ' value='864378'   \/><label for='answer-id-864378' id='answer-label-864378' 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-216883'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>48. <\/span>All of the following are possible explanations for a significant unfavorable material efficiency variance except:<\/div><input type='hidden' name='question_id[]' id='qID_48' value='216883' \/><input type='hidden' id='answerType216883' 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-216883[]' id='answer-id-864379' class='answer   answerof-216883 ' value='864379'   \/><label for='answer-id-864379' id='answer-label-864379' class=' answer'><span>Cutbacks in preventive maintenance.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216883[]' id='answer-id-864380' class='answer   answerof-216883 ' value='864380'   \/><label for='answer-id-864380' id='answer-label-864380' class=' answer'><span>An inadequately trained and supervised labor force.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216883[]' id='answer-id-864381' class='answer   answerof-216883 ' value='864381'   \/><label for='answer-id-864381' id='answer-label-864381' class=' answer'><span>A large number of rush orders.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216883[]' id='answer-id-864382' class='answer   answerof-216883 ' value='864382'   \/><label for='answer-id-864382' id='answer-label-864382' class=' answer'><span>Production of more units than planned for in the master budget.<\/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-216884'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>49. <\/span>Which of the following is useful for forecasting the required level of inventory? <br \/>\r<br>1) Statistical modeling. <br \/>\r<br>2) Information about seasonal variations in demand. <br \/>\r<br>3) Knowledge of the behavior of different business cycles. <br \/>\r<br>4) Pricing models linked to seasonal demand.<\/div><input type='hidden' name='question_id[]' id='qID_49' value='216884' \/><input type='hidden' id='answerType216884' 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-216884[]' id='answer-id-864383' class='answer   answerof-216884 ' value='864383'   \/><label for='answer-id-864383' id='answer-label-864383' class=' answer'><span>1 and 2 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216884[]' id='answer-id-864384' class='answer   answerof-216884 ' value='864384'   \/><label for='answer-id-864384' id='answer-label-864384' class=' answer'><span>2 and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216884[]' id='answer-id-864385' class='answer   answerof-216884 ' value='864385'   \/><label for='answer-id-864385' id='answer-label-864385' class=' answer'><span>1, 2, and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216884[]' id='answer-id-864386' class='answer   answerof-216884 ' value='864386'   \/><label for='answer-id-864386' id='answer-label-864386' 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-50' style=';'><div id='questionWrap-50'  class='   watupro-question-id-216885'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>50. <\/span>They are helpful but limited in value in a rapidly changing environment.<\/div><input type='hidden' name='question_id[]' id='qID_50' value='216885' \/><input type='hidden' id='answerType216885' 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-216885[]' id='answer-id-864387' class='answer   answerof-216885 ' value='864387'   \/><label for='answer-id-864387' id='answer-label-864387' class=' answer'><span>1 and 2 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216885[]' id='answer-id-864388' class='answer   answerof-216885 ' value='864388'   \/><label for='answer-id-864388' id='answer-label-864388' class=' answer'><span>1 and 4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216885[]' id='answer-id-864389' class='answer   answerof-216885 ' value='864389'   \/><label for='answer-id-864389' id='answer-label-864389' class=' answer'><span>2 and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216885[]' id='answer-id-864390' class='answer   answerof-216885 ' value='864390'   \/><label for='answer-id-864390' id='answer-label-864390' class=' answer'><span>3 and 4 only<\/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-216886'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>51. <\/span>Which of the following is not a common feature of cumulative preferred stock?<\/div><input type='hidden' name='question_id[]' id='qID_51' value='216886' \/><input type='hidden' id='answerType216886' 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-216886[]' id='answer-id-864391' class='answer   answerof-216886 ' value='864391'   \/><label for='answer-id-864391' id='answer-label-864391' class=' answer'><span>Priority over common stock with regard to dilution of shares.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216886[]' id='answer-id-864392' class='answer   answerof-216886 ' value='864392'   \/><label for='answer-id-864392' id='answer-label-864392' class=' answer'><span>Priority over common stock with regard to earnings.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216886[]' id='answer-id-864393' class='answer   answerof-216886 ' value='864393'   \/><label for='answer-id-864393' id='answer-label-864393' class=' answer'><span>Priority over common stock with regard to dividend payment.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216886[]' id='answer-id-864394' class='answer   answerof-216886 ' value='864394'   \/><label for='answer-id-864394' id='answer-label-864394' class=' answer'><span>Priority over common stock with regard to assets.<\/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-216887'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>52. <\/span>Which of the following borrowing options is an unsecured loan?<\/div><input type='hidden' name='question_id[]' id='qID_52' value='216887' \/><input type='hidden' id='answerType216887' 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-216887[]' id='answer-id-864395' class='answer   answerof-216887 ' value='864395'   \/><label for='answer-id-864395' id='answer-label-864395' class=' answer'><span>Second-mortgage financing from a bank.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216887[]' id='answer-id-864396' class='answer   answerof-216887 ' value='864396'   \/><label for='answer-id-864396' id='answer-label-864396' class=' answer'><span>An issue of commercial paper.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216887[]' id='answer-id-864397' class='answer   answerof-216887 ' value='864397'   \/><label for='answer-id-864397' id='answer-label-864397' class=' answer'><span>Pledged accounts receivable.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216887[]' id='answer-id-864398' class='answer   answerof-216887 ' value='864398'   \/><label for='answer-id-864398' id='answer-label-864398' class=' answer'><span>Asset-based financing.<\/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-216888'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>53. <\/span>What are the objectives of governance as defined by the Standards?<\/div><input type='hidden' name='question_id[]' id='qID_53' value='216888' \/><input type='hidden' id='answerType216888' 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-216888[]' id='answer-id-864399' class='answer   answerof-216888 ' value='864399'   \/><label for='answer-id-864399' id='answer-label-864399' class=' answer'><span>Inform, direct, manage, and monitor.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216888[]' id='answer-id-864400' class='answer   answerof-216888 ' value='864400'   \/><label for='answer-id-864400' id='answer-label-864400' class=' answer'><span>Identify, assess, manage, and control.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216888[]' id='answer-id-864401' class='answer   answerof-216888 ' value='864401'   \/><label for='answer-id-864401' id='answer-label-864401' class=' answer'><span>Organize, assign, authorize, and implement.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216888[]' id='answer-id-864402' class='answer   answerof-216888 ' value='864402'   \/><label for='answer-id-864402' id='answer-label-864402' 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-54' style=';'><div id='questionWrap-54'  class='   watupro-question-id-216889'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>54. <\/span>Which of the following is a characteristic of an emerging industry?<\/div><input type='hidden' name='question_id[]' id='qID_54' value='216889' \/><input type='hidden' id='answerType216889' 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-216889[]' id='answer-id-864403' class='answer   answerof-216889 ' value='864403'   \/><label for='answer-id-864403' id='answer-label-864403' class=' answer'><span>Established strategy of players.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216889[]' id='answer-id-864404' class='answer   answerof-216889 ' value='864404'   \/><label for='answer-id-864404' id='answer-label-864404' class=' answer'><span>Low number of new firms.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216889[]' id='answer-id-864405' class='answer   answerof-216889 ' value='864405'   \/><label for='answer-id-864405' id='answer-label-864405' class=' answer'><span>High unit costs.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216889[]' id='answer-id-864406' class='answer   answerof-216889 ' value='864406'   \/><label for='answer-id-864406' id='answer-label-864406' class=' answer'><span>Technical expertise.<\/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-216890'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>55. <\/span>For an engineering department with a total quality management program, important elements of quality management include all of the following except:<\/div><input type='hidden' name='question_id[]' id='qID_55' value='216890' \/><input type='hidden' id='answerType216890' 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-216890[]' id='answer-id-864407' class='answer   answerof-216890 ' value='864407'   \/><label for='answer-id-864407' id='answer-label-864407' class=' answer'><span>Basing performance evaluations on the number of projects completed.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216890[]' id='answer-id-864408' class='answer   answerof-216890 ' value='864408'   \/><label for='answer-id-864408' id='answer-label-864408' class=' answer'><span>Comparing results with those of other engineering departments.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216890[]' id='answer-id-864409' class='answer   answerof-216890 ' value='864409'   \/><label for='answer-id-864409' id='answer-label-864409' class=' answer'><span>Creating a quality council within the engineering department.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216890[]' id='answer-id-864410' class='answer   answerof-216890 ' value='864410'   \/><label for='answer-id-864410' id='answer-label-864410' class=' answer'><span>Conducting post-project surveys on performance.<\/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-216891'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>56. <\/span>Organizational activities that complement each other and create a competitive advantage are called a:<\/div><input type='hidden' name='question_id[]' id='qID_56' value='216891' \/><input type='hidden' id='answerType216891' 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-216891[]' id='answer-id-864411' class='answer   answerof-216891 ' value='864411'   \/><label for='answer-id-864411' id='answer-label-864411' class=' answer'><span>Merger.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216891[]' id='answer-id-864412' class='answer   answerof-216891 ' value='864412'   \/><label for='answer-id-864412' id='answer-label-864412' class=' answer'><span>Strategic fit.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216891[]' id='answer-id-864413' class='answer   answerof-216891 ' value='864413'   \/><label for='answer-id-864413' id='answer-label-864413' class=' answer'><span>Joint venture.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216891[]' id='answer-id-864414' class='answer   answerof-216891 ' value='864414'   \/><label for='answer-id-864414' id='answer-label-864414' class=' answer'><span>Strategic goal.<\/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-216892'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>57. <\/span>Which of the following is a limiting factor for capacity expansion?<\/div><input type='hidden' name='question_id[]' id='qID_57' value='216892' \/><input type='hidden' id='answerType216892' 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-216892[]' id='answer-id-864415' class='answer   answerof-216892 ' value='864415'   \/><label for='answer-id-864415' id='answer-label-864415' class=' answer'><span>Government pressure on organizations to increase or maintain employment.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216892[]' id='answer-id-864416' class='answer   answerof-216892 ' value='864416'   \/><label for='answer-id-864416' id='answer-label-864416' class=' answer'><span>Production orientation of management.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216892[]' id='answer-id-864417' class='answer   answerof-216892 ' value='864417'   \/><label for='answer-id-864417' id='answer-label-864417' class=' answer'><span>Lack of credible market leader in the industry.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216892[]' id='answer-id-864418' class='answer   answerof-216892 ' value='864418'   \/><label for='answer-id-864418' id='answer-label-864418' class=' answer'><span>Company diversification.<\/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-216893'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>58. <\/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_58' value='216893' \/><input type='hidden' id='answerType216893' 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-216893[]' id='answer-id-864419' class='answer   answerof-216893 ' value='864419'   \/><label for='answer-id-864419' id='answer-label-864419' 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-216893[]' id='answer-id-864420' class='answer   answerof-216893 ' value='864420'   \/><label for='answer-id-864420' id='answer-label-864420' 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-216893[]' id='answer-id-864421' class='answer   answerof-216893 ' value='864421'   \/><label for='answer-id-864421' id='answer-label-864421' 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-216893[]' id='answer-id-864422' class='answer   answerof-216893 ' value='864422'   \/><label for='answer-id-864422' id='answer-label-864422' 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-59' style=';'><div id='questionWrap-59'  class='   watupro-question-id-216894'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>59. <\/span>Which of the following costs would be incurred in an inventory stockout?<\/div><input type='hidden' name='question_id[]' id='qID_59' value='216894' \/><input type='hidden' id='answerType216894' 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-216894[]' id='answer-id-864423' class='answer   answerof-216894 ' value='864423'   \/><label for='answer-id-864423' id='answer-label-864423' class=' answer'><span>Lost sales, lost customers, and backorder.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216894[]' id='answer-id-864424' class='answer   answerof-216894 ' value='864424'   \/><label for='answer-id-864424' id='answer-label-864424' class=' answer'><span>Lost sales, safety stock, and backorder.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216894[]' id='answer-id-864425' class='answer   answerof-216894 ' value='864425'   \/><label for='answer-id-864425' id='answer-label-864425' class=' answer'><span>Lost customers, safety stock, and backorder.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216894[]' id='answer-id-864426' class='answer   answerof-216894 ' value='864426'   \/><label for='answer-id-864426' id='answer-label-864426' 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-60' style=';'><div id='questionWrap-60'  class='   watupro-question-id-216895'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>60. <\/span>Which of the following is a key characteristic of a zero-based budget?<\/div><input type='hidden' name='question_id[]' id='qID_60' value='216895' \/><input type='hidden' id='answerType216895' 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-216895[]' id='answer-id-864427' class='answer   answerof-216895 ' value='864427'   \/><label for='answer-id-864427' id='answer-label-864427' class=' answer'><span>A zero-based budget provides estimates of costs that would be incurred under different levels of activity.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216895[]' id='answer-id-864428' class='answer   answerof-216895 ' value='864428'   \/><label for='answer-id-864428' id='answer-label-864428' class=' answer'><span>A zero-based budget maintains focus on the budgeting process.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216895[]' id='answer-id-864429' class='answer   answerof-216895 ' value='864429'   \/><label for='answer-id-864429' id='answer-label-864429' class=' answer'><span>A zero-based budget is prepared each year and requires each item of expenditure to be justified.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216895[]' id='answer-id-864430' class='answer   answerof-216895 ' value='864430'   \/><label for='answer-id-864430' id='answer-label-864430' class=' answer'><span>A zero-based budget uses input from lower-level and middle-level managers to formulate budget plans.<\/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-216896'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>61. <\/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_61' value='216896' \/><input type='hidden' id='answerType216896' 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-216896[]' id='answer-id-864431' class='answer   answerof-216896 ' value='864431'   \/><label for='answer-id-864431' id='answer-label-864431' class=' answer'><span>Intranet.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216896[]' id='answer-id-864432' class='answer   answerof-216896 ' value='864432'   \/><label for='answer-id-864432' id='answer-label-864432' class=' answer'><span>Extranet.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216896[]' id='answer-id-864433' class='answer   answerof-216896 ' value='864433'   \/><label for='answer-id-864433' id='answer-label-864433' class=' answer'><span>Digital subscriber line.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216896[]' id='answer-id-864434' class='answer   answerof-216896 ' value='864434'   \/><label for='answer-id-864434' id='answer-label-864434' class=' answer'><span>Broadband.<\/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-216897'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>62. <\/span>Which of the following is not a barrier to effective communication?<\/div><input type='hidden' name='question_id[]' id='qID_62' value='216897' \/><input type='hidden' id='answerType216897' 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-216897[]' id='answer-id-864435' class='answer   answerof-216897 ' value='864435'   \/><label for='answer-id-864435' id='answer-label-864435' class=' answer'><span>Filtering.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216897[]' id='answer-id-864436' class='answer   answerof-216897 ' value='864436'   \/><label for='answer-id-864436' id='answer-label-864436' class=' answer'><span>Communication overload.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216897[]' id='answer-id-864437' class='answer   answerof-216897 ' value='864437'   \/><label for='answer-id-864437' id='answer-label-864437' class=' answer'><span>Similar frames of reference.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216897[]' id='answer-id-864438' class='answer   answerof-216897 ' value='864438'   \/><label for='answer-id-864438' id='answer-label-864438' class=' answer'><span>Lack of source credibility.<\/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-216898'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>63. <\/span>Which of the following does not provide operational assurance that a computer system is operating properly?<\/div><input type='hidden' name='question_id[]' id='qID_63' value='216898' \/><input type='hidden' id='answerType216898' 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-216898[]' id='answer-id-864439' class='answer   answerof-216898 ' value='864439'   \/><label for='answer-id-864439' id='answer-label-864439' class=' answer'><span>Performing a system audit.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216898[]' id='answer-id-864440' class='answer   answerof-216898 ' value='864440'   \/><label for='answer-id-864440' id='answer-label-864440' class=' answer'><span>Making system changes.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216898[]' id='answer-id-864441' class='answer   answerof-216898 ' value='864441'   \/><label for='answer-id-864441' id='answer-label-864441' class=' answer'><span>Testing policy compliance.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216898[]' id='answer-id-864442' class='answer   answerof-216898 ' value='864442'   \/><label for='answer-id-864442' id='answer-label-864442' class=' answer'><span>Conducting system monitoring.<\/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-216899'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>64. <\/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_64' value='216899' \/><input type='hidden' id='answerType216899' 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-216899[]' id='answer-id-864443' class='answer   answerof-216899 ' value='864443'   \/><label for='answer-id-864443' id='answer-label-864443' 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-216899[]' id='answer-id-864444' class='answer   answerof-216899 ' value='864444'   \/><label for='answer-id-864444' id='answer-label-864444' 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-216899[]' id='answer-id-864445' class='answer   answerof-216899 ' value='864445'   \/><label for='answer-id-864445' id='answer-label-864445' 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-216899[]' id='answer-id-864446' class='answer   answerof-216899 ' value='864446'   \/><label for='answer-id-864446' id='answer-label-864446' 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-65' style=';'><div id='questionWrap-65'  class='   watupro-question-id-216900'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>65. <\/span>Which of the following statements about matrix organizations is false?<\/div><input type='hidden' name='question_id[]' id='qID_65' value='216900' \/><input type='hidden' id='answerType216900' 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-216900[]' id='answer-id-864447' class='answer   answerof-216900 ' value='864447'   \/><label for='answer-id-864447' id='answer-label-864447' class=' answer'><span>In a matrix organization, conflict between functional and product managers may arise.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216900[]' id='answer-id-864448' class='answer   answerof-216900 ' value='864448'   \/><label for='answer-id-864448' id='answer-label-864448' class=' answer'><span>In a matrix organization, staff under dual command is more likely to suffer stress at work.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216900[]' id='answer-id-864449' class='answer   answerof-216900 ' value='864449'   \/><label for='answer-id-864449' id='answer-label-864449' class=' answer'><span>Matrix organizations offer the advantage of greater flexibility.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216900[]' id='answer-id-864450' class='answer   answerof-216900 ' value='864450'   \/><label for='answer-id-864450' id='answer-label-864450' class=' answer'><span>Matrix organizations minimize costs and simplify communication.<\/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-216901'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>66. <\/span>A company's financial balance sheet is presented below: <br \/>\r<br>The company has net working capital of:<\/div><input type='hidden' name='question_id[]' id='qID_66' value='216901' \/><input type='hidden' id='answerType216901' 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-216901[]' id='answer-id-864451' class='answer   answerof-216901 ' value='864451'   \/><label for='answer-id-864451' id='answer-label-864451' class=' answer'><span>$160<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216901[]' id='answer-id-864452' class='answer   answerof-216901 ' value='864452'   \/><label for='answer-id-864452' id='answer-label-864452' class=' answer'><span>$210<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216901[]' id='answer-id-864453' class='answer   answerof-216901 ' value='864453'   \/><label for='answer-id-864453' id='answer-label-864453' class=' answer'><span>$350<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216901[]' id='answer-id-864454' class='answer   answerof-216901 ' value='864454'   \/><label for='answer-id-864454' id='answer-label-864454' class=' answer'><span>$490<\/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-216902'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>67. <\/span>An organization produces two products, X and Y. The materials used for the production of both products are limited to 500 kilograms (kg) per month. <br \/>\r<br>All other resources are unlimited and their costs are fixed. Individual product details are as follows: <br \/>\r<br>Product X <br \/>\r<br>Product Y <br \/>\r<br>Selling price per unit <br \/>\r<br>$10 <br \/>\r<br>$13 <br \/>\r<br>Materials per unit (at $1\/kg) <br \/>\r<br>2 kg <br \/>\r<br>6 kg <br \/>\r<br>Monthly demand <br \/>\r<br>100 units <br \/>\r<br>120 units <br \/>\r<br>In order to maximize profit, how much of product Y should the organization produce each month?<\/div><input type='hidden' name='question_id[]' id='qID_67' value='216902' \/><input type='hidden' id='answerType216902' 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-216902[]' id='answer-id-864455' class='answer   answerof-216902 ' value='864455'   \/><label for='answer-id-864455' id='answer-label-864455' class=' answer'><span>50 units.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216902[]' id='answer-id-864456' class='answer   answerof-216902 ' value='864456'   \/><label for='answer-id-864456' id='answer-label-864456' class=' answer'><span>60 units.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216902[]' id='answer-id-864457' class='answer   answerof-216902 ' value='864457'   \/><label for='answer-id-864457' id='answer-label-864457' class=' answer'><span>100 units.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216902[]' id='answer-id-864458' class='answer   answerof-216902 ' value='864458'   \/><label for='answer-id-864458' id='answer-label-864458' class=' answer'><span>120 units.<\/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-216903'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>68. <\/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_68' value='216903' \/><input type='hidden' id='answerType216903' 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-216903[]' id='answer-id-864459' class='answer   answerof-216903 ' value='864459'   \/><label for='answer-id-864459' id='answer-label-864459' class=' answer'><span>Tax deductions, exemptions, and tax filings.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216903[]' id='answer-id-864460' class='answer   answerof-216903 ' value='864460'   \/><label for='answer-id-864460' id='answer-label-864460' class=' answer'><span>Tax deductions, exemptions, and tax brackets.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216903[]' id='answer-id-864461' class='answer   answerof-216903 ' value='864461'   \/><label for='answer-id-864461' id='answer-label-864461' 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-216903[]' id='answer-id-864462' class='answer   answerof-216903 ' value='864462'   \/><label for='answer-id-864462' id='answer-label-864462' 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-69' style=';'><div id='questionWrap-69'  class='   watupro-question-id-216904'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>69. <\/span>Which of the following are appropriate functions for an IT steering committee? <br \/>\r<br>1) Assess the technical adequacy of standards for systems design and programming. <br \/>\r<br>2) Continually monitor of the adequacy and accuracy of software and hardware in use. <br \/>\r<br>3) Assess the effects of new technology on the organization`s IT operations. <br \/>\r<br>4) Provide broad oversight of implementation, training, and operation of new systems.<\/div><input type='hidden' name='question_id[]' id='qID_69' value='216904' \/><input type='hidden' id='answerType216904' 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-216904[]' id='answer-id-864463' class='answer   answerof-216904 ' value='864463'   \/><label for='answer-id-864463' id='answer-label-864463' class=' answer'><span>1, 2, and 3<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216904[]' id='answer-id-864464' class='answer   answerof-216904 ' value='864464'   \/><label for='answer-id-864464' id='answer-label-864464' class=' answer'><span>1, 2, and 4<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216904[]' id='answer-id-864465' class='answer   answerof-216904 ' value='864465'   \/><label for='answer-id-864465' id='answer-label-864465' class=' answer'><span>1, 3, and 4<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216904[]' id='answer-id-864466' class='answer   answerof-216904 ' value='864466'   \/><label for='answer-id-864466' id='answer-label-864466' class=' answer'><span>2, 3, and 4<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-70' style=';'><div id='questionWrap-70'  class='   watupro-question-id-216905'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>70. <\/span>Import quotas that limit the quantities of goods that a domestic subsidiary can buy from its foreign parent company represent which type of barrier to the parent company?<\/div><input type='hidden' name='question_id[]' id='qID_70' value='216905' \/><input type='hidden' id='answerType216905' 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-216905[]' id='answer-id-864467' class='answer   answerof-216905 ' value='864467'   \/><label for='answer-id-864467' id='answer-label-864467' class=' answer'><span>Political.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216905[]' id='answer-id-864468' class='answer   answerof-216905 ' value='864468'   \/><label for='answer-id-864468' id='answer-label-864468' class=' answer'><span>Financial.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216905[]' id='answer-id-864469' class='answer   answerof-216905 ' value='864469'   \/><label for='answer-id-864469' id='answer-label-864469' class=' answer'><span>Social.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216905[]' id='answer-id-864470' class='answer   answerof-216905 ' value='864470'   \/><label for='answer-id-864470' id='answer-label-864470' class=' answer'><span>Tariff.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-71' style=';'><div id='questionWrap-71'  class='   watupro-question-id-216906'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>71. <\/span>Which of the following statements is true regarding outsourced business processes?<\/div><input type='hidden' name='question_id[]' id='qID_71' value='216906' \/><input type='hidden' id='answerType216906' 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-216906[]' id='answer-id-864471' class='answer   answerof-216906 ' value='864471'   \/><label for='answer-id-864471' id='answer-label-864471' class=' answer'><span>Outsourced business processes should not be considered in the internal audit universe because the controls are owned by the external service provider.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216906[]' id='answer-id-864472' class='answer   answerof-216906 ' value='864472'   \/><label for='answer-id-864472' id='answer-label-864472' class=' answer'><span>Generally, independence is improved when the internal audit activity reviews outsourced business processes.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216906[]' id='answer-id-864473' class='answer   answerof-216906 ' value='864473'   \/><label for='answer-id-864473' id='answer-label-864473' class=' answer'><span>The key controls of outsourced business processes typically are more difficult to audit because they are designed and managed externally.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216906[]' id='answer-id-864474' class='answer   answerof-216906 ' value='864474'   \/><label for='answer-id-864474' id='answer-label-864474' class=' answer'><span>The system of internal controls may be better and more efficient when the business process is outsourced compared to internally sourced.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-72' style=';'><div id='questionWrap-72'  class='   watupro-question-id-216907'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>72. <\/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_72' value='216907' \/><input type='hidden' id='answerType216907' 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-216907[]' id='answer-id-864475' class='answer   answerof-216907 ' value='864475'   \/><label for='answer-id-864475' id='answer-label-864475' 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-216907[]' id='answer-id-864476' class='answer   answerof-216907 ' value='864476'   \/><label for='answer-id-864476' id='answer-label-864476' 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-216907[]' id='answer-id-864477' class='answer   answerof-216907 ' value='864477'   \/><label for='answer-id-864477' id='answer-label-864477' class=' answer'><span>Enter into a slow-growing market.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216907[]' id='answer-id-864478' class='answer   answerof-216907 ' value='864478'   \/><label for='answer-id-864478' id='answer-label-864478' 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-73' style=';'><div id='questionWrap-73'  class='   watupro-question-id-216908'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>73. <\/span>Which of the following methods, if used in conjunction with electronic data interchange (EDI), will improve the organization's cash management program, reduce transaction data input time and errors, and allow the organization to negotiate discounts with EDI vendors based on prompt payment?<\/div><input type='hidden' name='question_id[]' id='qID_73' value='216908' \/><input type='hidden' id='answerType216908' 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-216908[]' id='answer-id-864479' class='answer   answerof-216908 ' value='864479'   \/><label for='answer-id-864479' id='answer-label-864479' class=' answer'><span>Electronic funds transfer.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216908[]' id='answer-id-864480' class='answer   answerof-216908 ' value='864480'   \/><label for='answer-id-864480' id='answer-label-864480' class=' answer'><span>Knowledge-based systems.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216908[]' id='answer-id-864481' class='answer   answerof-216908 ' value='864481'   \/><label for='answer-id-864481' id='answer-label-864481' class=' answer'><span>Biometrics.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216908[]' id='answer-id-864482' class='answer   answerof-216908 ' value='864482'   \/><label for='answer-id-864482' id='answer-label-864482' class=' answer'><span>Standardized graphical user interface.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-74' style=';'><div id='questionWrap-74'  class='   watupro-question-id-216909'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>74. <\/span>Refer to the exhibit. <br \/>\r<br>The figure below shows the network diagram for the activities of a large project . <br \/>\r<br>What is the shortest number of days in which the project can be completed?<\/div><input type='hidden' name='question_id[]' id='qID_74' value='216909' \/><input type='hidden' id='answerType216909' 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-216909[]' id='answer-id-864483' class='answer   answerof-216909 ' value='864483'   \/><label for='answer-id-864483' id='answer-label-864483' class=' answer'><span>21 days.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216909[]' id='answer-id-864484' class='answer   answerof-216909 ' value='864484'   \/><label for='answer-id-864484' id='answer-label-864484' class=' answer'><span>22 days.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216909[]' id='answer-id-864485' class='answer   answerof-216909 ' value='864485'   \/><label for='answer-id-864485' id='answer-label-864485' class=' answer'><span>27 days.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216909[]' id='answer-id-864486' class='answer   answerof-216909 ' value='864486'   \/><label for='answer-id-864486' id='answer-label-864486' class=' answer'><span>51 days.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-75' style=';'><div id='questionWrap-75'  class='   watupro-question-id-216910'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>75. <\/span>An organization is considering the outsourcing of its business processes related to payroll and information technology functions . <br \/>\r<br>Which of the following is the most significant area of concern for management regarding this proposed agreement?<\/div><input type='hidden' name='question_id[]' id='qID_75' value='216910' \/><input type='hidden' id='answerType216910' 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-216910[]' id='answer-id-864487' class='answer   answerof-216910 ' value='864487'   \/><label for='answer-id-864487' id='answer-label-864487' class=' answer'><span>Ensuring that payments to the vendor are appropriate and timely for the services delivered.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216910[]' id='answer-id-864488' class='answer   answerof-216910 ' value='864488'   \/><label for='answer-id-864488' id='answer-label-864488' class=' answer'><span>Ensuring that the vendor has complete management control of the outsourced process.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216910[]' id='answer-id-864489' class='answer   answerof-216910 ' value='864489'   \/><label for='answer-id-864489' id='answer-label-864489' class=' answer'><span>Ensuring that there are means of monitoring the efficiency of the outsourced process.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216910[]' id='answer-id-864490' class='answer   answerof-216910 ' value='864490'   \/><label for='answer-id-864490' id='answer-label-864490' class=' answer'><span>Ensuring that there are means of monitoring the effectiveness of the outsourced process.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-76' style=';'><div id='questionWrap-76'  class='   watupro-question-id-216911'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>76. <\/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_76' value='216911' \/><input type='hidden' id='answerType216911' 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-216911[]' id='answer-id-864491' class='answer   answerof-216911 ' value='864491'   \/><label for='answer-id-864491' id='answer-label-864491' 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-216911[]' id='answer-id-864492' class='answer   answerof-216911 ' value='864492'   \/><label for='answer-id-864492' id='answer-label-864492' 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-216911[]' id='answer-id-864493' class='answer   answerof-216911 ' value='864493'   \/><label for='answer-id-864493' id='answer-label-864493' 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-216911[]' id='answer-id-864494' class='answer   answerof-216911 ' value='864494'   \/><label for='answer-id-864494' id='answer-label-864494' 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-77' style=';'><div id='questionWrap-77'  class='   watupro-question-id-216912'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>77. <\/span>According to IIA guidance, which of the following steps are most important for an internal auditor to perform when evaluating an organization's social and environmental impact on the local community? <br \/>\r<br>1) Determine whether previous incidents have been reported, managed, and resolved. <br \/>\r<br>2) Determine whether a business contingency plan exists. <br \/>\r<br>3) Determine the extent of transparency in reporting. <br \/>\r<br>4) Determine whether a cost\/benefit analysis was performed for all related projects.<\/div><input type='hidden' name='question_id[]' id='qID_77' value='216912' \/><input type='hidden' id='answerType216912' 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-216912[]' id='answer-id-864495' class='answer   answerof-216912 ' value='864495'   \/><label for='answer-id-864495' id='answer-label-864495' class=' answer'><span>1 and 3.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216912[]' id='answer-id-864496' class='answer   answerof-216912 ' value='864496'   \/><label for='answer-id-864496' id='answer-label-864496' class=' answer'><span>1 and 4.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216912[]' id='answer-id-864497' class='answer   answerof-216912 ' value='864497'   \/><label for='answer-id-864497' id='answer-label-864497' class=' answer'><span>2 and 3.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216912[]' id='answer-id-864498' class='answer   answerof-216912 ' value='864498'   \/><label for='answer-id-864498' id='answer-label-864498' class=' answer'><span>2 and 4.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-78' style=';'><div id='questionWrap-78'  class='   watupro-question-id-216913'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>78. <\/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_78' value='216913' \/><input type='hidden' id='answerType216913' 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-216913[]' id='answer-id-864499' class='answer   answerof-216913 ' value='864499'   \/><label for='answer-id-864499' id='answer-label-864499' class=' answer'><span>Prior to testing the new application.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216913[]' id='answer-id-864500' class='answer   answerof-216913 ' value='864500'   \/><label for='answer-id-864500' id='answer-label-864500' class=' answer'><span>During testing of the new application.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216913[]' id='answer-id-864501' class='answer   answerof-216913 ' value='864501'   \/><label for='answer-id-864501' id='answer-label-864501' class=' answer'><span>During implementation of the new application.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216913[]' id='answer-id-864502' class='answer   answerof-216913 ' value='864502'   \/><label for='answer-id-864502' id='answer-label-864502' class=' answer'><span>During maintenance of the new application.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-79' style=';'><div id='questionWrap-79'  class='   watupro-question-id-216914'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>79. <\/span>Which of the following techniques would be least effective in resolving the conflict created by an internal audit client's perception of the audit report as a personal attack on his management performance?<\/div><input type='hidden' name='question_id[]' id='qID_79' value='216914' \/><input type='hidden' id='answerType216914' 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-216914[]' id='answer-id-864503' class='answer   answerof-216914 ' value='864503'   \/><label for='answer-id-864503' id='answer-label-864503' class=' answer'><span>The auditor should focus on the audit client as a person and understand him, rather than just concentrating on the problem.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216914[]' id='answer-id-864504' class='answer   answerof-216914 ' value='864504'   \/><label for='answer-id-864504' id='answer-label-864504' class=' answer'><span>The auditor should make recommendations based on objective criteria, rather than based on a subjective assessment.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216914[]' id='answer-id-864505' class='answer   answerof-216914 ' value='864505'   \/><label for='answer-id-864505' id='answer-label-864505' class=' answer'><span>The auditor should explore alternative solutions to address the audit problem, so the audit client has options.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216914[]' id='answer-id-864506' class='answer   answerof-216914 ' value='864506'   \/><label for='answer-id-864506' id='answer-label-864506' class=' answer'><span>The auditor should take a flexible position on the recommendations and focus on resolving the issue by addressing the interests of the people concerned.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-80' style=';'><div id='questionWrap-80'  class='   watupro-question-id-216915'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>80. <\/span>In an organization where enterprise risk management practices are mature, which of the following is a core internal audit role?<\/div><input type='hidden' name='question_id[]' id='qID_80' value='216915' \/><input type='hidden' id='answerType216915' 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-216915[]' id='answer-id-864507' class='answer   answerof-216915 ' value='864507'   \/><label for='answer-id-864507' id='answer-label-864507' class=' answer'><span>Giving assurance that risks are evaluated correctly.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216915[]' id='answer-id-864508' class='answer   answerof-216915 ' value='864508'   \/><label for='answer-id-864508' id='answer-label-864508' class=' answer'><span>Developing the risk management strategy for the board's approval.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216915[]' id='answer-id-864509' class='answer   answerof-216915 ' value='864509'   \/><label for='answer-id-864509' id='answer-label-864509' class=' answer'><span>Facilitating the identification and evaluation of risks.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216915[]' id='answer-id-864510' class='answer   answerof-216915 ' value='864510'   \/><label for='answer-id-864510' id='answer-label-864510' class=' answer'><span>Coaching management in responding to risk.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-81' style=';'><div id='questionWrap-81'  class='   watupro-question-id-216916'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>81. <\/span>A global business organization is selecting managers to post to various international (expatriate) assignments. <br \/>\r<br>In the screening process, which of the following traits would be required to make a manager a successful expatriate? <br \/>\r<br>1) Superior technical competence. <br \/>\r<br>2) Willingness to attempt to communicate in a foreign language. <br \/>\r<br>3) Ability to empathize with other people.<\/div><input type='hidden' name='question_id[]' id='qID_81' value='216916' \/><input type='hidden' id='answerType216916' 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-216916[]' id='answer-id-864511' class='answer   answerof-216916 ' value='864511'   \/><label for='answer-id-864511' id='answer-label-864511' class=' answer'><span>1 and 2 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216916[]' id='answer-id-864512' class='answer   answerof-216916 ' value='864512'   \/><label for='answer-id-864512' id='answer-label-864512' class=' answer'><span>1 and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216916[]' id='answer-id-864513' class='answer   answerof-216916 ' value='864513'   \/><label for='answer-id-864513' id='answer-label-864513' class=' answer'><span>2 and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216916[]' id='answer-id-864514' class='answer   answerof-216916 ' value='864514'   \/><label for='answer-id-864514' id='answer-label-864514' class=' answer'><span>1, 2, and 3<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-82' style=';'><div id='questionWrap-82'  class='   watupro-question-id-216917'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>82. <\/span>Which of the following standards would be most useful in evaluating the performance of a customer-service group?<\/div><input type='hidden' name='question_id[]' id='qID_82' value='216917' \/><input type='hidden' id='answerType216917' 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-216917[]' id='answer-id-864515' class='answer   answerof-216917 ' value='864515'   \/><label for='answer-id-864515' id='answer-label-864515' class=' answer'><span>The average time per customer inquiry should be kept to a minimum.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216917[]' id='answer-id-864516' class='answer   answerof-216917 ' value='864516'   \/><label for='answer-id-864516' id='answer-label-864516' class=' answer'><span>Customer complaints should be processed promptly.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216917[]' id='answer-id-864517' class='answer   answerof-216917 ' value='864517'   \/><label for='answer-id-864517' id='answer-label-864517' class=' answer'><span>Employees should maintain a positive attitude when dealing with customers.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216917[]' id='answer-id-864518' class='answer   answerof-216917 ' value='864518'   \/><label for='answer-id-864518' id='answer-label-864518' class=' answer'><span>All customer inquiries should be answered within seven days of receipt.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-83' style=';'><div id='questionWrap-83'  class='   watupro-question-id-216918'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>83. <\/span>Technological uncertainty, subsidy, and spin-offs are usually characteristics of:<\/div><input type='hidden' name='question_id[]' id='qID_83' value='216918' \/><input type='hidden' id='answerType216918' 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-216918[]' id='answer-id-864519' class='answer   answerof-216918 ' value='864519'   \/><label for='answer-id-864519' id='answer-label-864519' class=' answer'><span>Fragmented industries.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216918[]' id='answer-id-864520' class='answer   answerof-216918 ' value='864520'   \/><label for='answer-id-864520' id='answer-label-864520' class=' answer'><span>Declining industries.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216918[]' id='answer-id-864521' class='answer   answerof-216918 ' value='864521'   \/><label for='answer-id-864521' id='answer-label-864521' class=' answer'><span>Mature industries.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216918[]' id='answer-id-864522' class='answer   answerof-216918 ' value='864522'   \/><label for='answer-id-864522' id='answer-label-864522' class=' answer'><span>Emerging industries.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-84' style=';'><div id='questionWrap-84'  class='   watupro-question-id-216919'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>84. <\/span>Which of the following statements best describes the frameworks set forth by the International Standards Organization?<\/div><input type='hidden' name='question_id[]' id='qID_84' value='216919' \/><input type='hidden' id='answerType216919' 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-216919[]' id='answer-id-864523' class='answer   answerof-216919 ' value='864523'   \/><label for='answer-id-864523' id='answer-label-864523' class=' answer'><span>Globally accepted standards for industries and processes.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216919[]' id='answer-id-864524' class='answer   answerof-216919 ' value='864524'   \/><label for='answer-id-864524' id='answer-label-864524' class=' answer'><span>Bridging the gaps among control requirements, technical issues, and business risks.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216919[]' id='answer-id-864525' class='answer   answerof-216919 ' value='864525'   \/><label for='answer-id-864525' id='answer-label-864525' class=' answer'><span>Practical guidance and benchmarks for all organizations that use information systems.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216919[]' id='answer-id-864526' class='answer   answerof-216919 ' value='864526'   \/><label for='answer-id-864526' id='answer-label-864526' class=' answer'><span>Frameworks and guidance on enterprise risk management, internal control, and fraud deterrence.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-85' style=';'><div id='questionWrap-85'  class='   watupro-question-id-216920'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>85. <\/span>Which of the following distinguishes the added-value negotiation method from traditional negotiating methods?<\/div><input type='hidden' name='question_id[]' id='qID_85' value='216920' \/><input type='hidden' id='answerType216920' 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-216920[]' id='answer-id-864527' class='answer   answerof-216920 ' value='864527'   \/><label for='answer-id-864527' id='answer-label-864527' class=' answer'><span>Each party's negotiator presents a menu of options to the other party.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216920[]' id='answer-id-864528' class='answer   answerof-216920 ' value='864528'   \/><label for='answer-id-864528' id='answer-label-864528' class=' answer'><span>Each party adopts one initial position from which to start.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216920[]' id='answer-id-864529' class='answer   answerof-216920 ' value='864529'   \/><label for='answer-id-864529' id='answer-label-864529' class=' answer'><span>Each negotiator minimizes the information provided to the other party.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216920[]' id='answer-id-864530' class='answer   answerof-216920 ' value='864530'   \/><label for='answer-id-864530' id='answer-label-864530' class=' answer'><span>Each negotiator starts with an offer, which is optimal from the negotiator's perspective.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-86' style=';'><div id='questionWrap-86'  class='   watupro-question-id-216921'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>86. <\/span>When developing an effective risk-based plan to determine audit priorities, an internal audit activity should start by:<\/div><input type='hidden' name='question_id[]' id='qID_86' value='216921' \/><input type='hidden' id='answerType216921' 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-216921[]' id='answer-id-864531' class='answer   answerof-216921 ' value='864531'   \/><label for='answer-id-864531' id='answer-label-864531' class=' answer'><span>Identifying risks to the organization's operations.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216921[]' id='answer-id-864532' class='answer   answerof-216921 ' value='864532'   \/><label for='answer-id-864532' id='answer-label-864532' class=' answer'><span>Observing and analyzing controls.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216921[]' id='answer-id-864533' class='answer   answerof-216921 ' value='864533'   \/><label for='answer-id-864533' id='answer-label-864533' class=' answer'><span>Prioritizing known risks.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216921[]' id='answer-id-864534' class='answer   answerof-216921 ' value='864534'   \/><label for='answer-id-864534' id='answer-label-864534' class=' answer'><span>Reviewing organizational objectives.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-87' style=';'><div id='questionWrap-87'  class='   watupro-question-id-216922'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>87. <\/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_87' value='216922' \/><input type='hidden' id='answerType216922' 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-216922[]' id='answer-id-864535' class='answer   answerof-216922 ' value='864535'   \/><label for='answer-id-864535' id='answer-label-864535' 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-216922[]' id='answer-id-864536' class='answer   answerof-216922 ' value='864536'   \/><label for='answer-id-864536' id='answer-label-864536' 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-216922[]' id='answer-id-864537' class='answer   answerof-216922 ' value='864537'   \/><label for='answer-id-864537' id='answer-label-864537' class=' answer'><span>To evaluate executive management oversight.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216922[]' id='answer-id-864538' class='answer   answerof-216922 ' value='864538'   \/><label for='answer-id-864538' id='answer-label-864538' class=' answer'><span>To promote environmental awareness.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-88' style=';'><div id='questionWrap-88'  class='   watupro-question-id-216923'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>88. <\/span>An internal auditor performed a review of IT outsourcing and found that the service provider was failing to meet the terms of the service level agreement . <br \/>\r<br>Which of the following approaches is most appropriate to address this concern?<\/div><input type='hidden' name='question_id[]' id='qID_88' value='216923' \/><input type='hidden' id='answerType216923' 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-216923[]' id='answer-id-864539' class='answer   answerof-216923 ' value='864539'   \/><label for='answer-id-864539' id='answer-label-864539' class=' answer'><span>The organization should review the skill requirements and ensure that the service provider is maintaining sufficient expertise and retaining skilled resources.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216923[]' id='answer-id-864540' class='answer   answerof-216923 ' value='864540'   \/><label for='answer-id-864540' id='answer-label-864540' class=' answer'><span>The organization should proactively monitor the performance of the service provider, escalate concerns, and use penalty clauses in the contract where necessary.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216923[]' id='answer-id-864541' class='answer   answerof-216923 ' value='864541'   \/><label for='answer-id-864541' id='answer-label-864541' class=' answer'><span>The organization should ensure that there is a clear management communication strategy and path for evaluating and reporting on all outsourced services concerns.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216923[]' id='answer-id-864542' class='answer   answerof-216923 ' value='864542'   \/><label for='answer-id-864542' id='answer-label-864542' class=' answer'><span>The organization should work with the service provider to review the current agreement and expectations relating to objectives, processes, and overall performance.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-89' style=';'><div id='questionWrap-89'  class='   watupro-question-id-216924'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>89. <\/span>Which of the following describes the result if an organization records merchandise as a purchase, but fails to include it in the closing inventory count?<\/div><input type='hidden' name='question_id[]' id='qID_89' value='216924' \/><input type='hidden' id='answerType216924' 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-216924[]' id='answer-id-864543' class='answer   answerof-216924 ' value='864543'   \/><label for='answer-id-864543' id='answer-label-864543' class=' answer'><span>The cost of goods sold for the period will be understated.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216924[]' id='answer-id-864544' class='answer   answerof-216924 ' value='864544'   \/><label for='answer-id-864544' id='answer-label-864544' class=' answer'><span>The cost of goods sold for the period will be overstated.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216924[]' id='answer-id-864545' class='answer   answerof-216924 ' value='864545'   \/><label for='answer-id-864545' id='answer-label-864545' class=' answer'><span>The net income for the period will be understated.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216924[]' id='answer-id-864546' class='answer   answerof-216924 ' value='864546'   \/><label for='answer-id-864546' id='answer-label-864546' class=' answer'><span>There will be no effect on the cost of goods sold or the net income for the period.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-90' style=';'><div id='questionWrap-90'  class='   watupro-question-id-216925'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>90. <\/span>If legal or regulatory standards prohibit conformance with certain parts of The IIA's Standards, the auditor should do which of the following?<\/div><input type='hidden' name='question_id[]' id='qID_90' value='216925' \/><input type='hidden' id='answerType216925' 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-216925[]' id='answer-id-864547' class='answer   answerof-216925 ' value='864547'   \/><label for='answer-id-864547' id='answer-label-864547' class=' answer'><span>Conform with all other parts of The IIA's Standards and provide appropriate disclosures.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216925[]' id='answer-id-864548' class='answer   answerof-216925 ' value='864548'   \/><label for='answer-id-864548' id='answer-label-864548' class=' answer'><span>Conform with all other parts of The IIA's Standards; there is no need to provide appropriate disclosures.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216925[]' id='answer-id-864549' class='answer   answerof-216925 ' value='864549'   \/><label for='answer-id-864549' id='answer-label-864549' class=' answer'><span>Continue the engagement without conforming with the other parts of The IIA's Standards.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216925[]' id='answer-id-864550' class='answer   answerof-216925 ' value='864550'   \/><label for='answer-id-864550' id='answer-label-864550' class=' answer'><span>Withdraw from the engagement.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-91' style=';'><div id='questionWrap-91'  class='   watupro-question-id-216926'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>91. <\/span>The decision to implement enhanced failure detection and back-up systems to improve data integrity is an example of which risk response?<\/div><input type='hidden' name='question_id[]' id='qID_91' value='216926' \/><input type='hidden' id='answerType216926' 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-216926[]' id='answer-id-864551' class='answer   answerof-216926 ' value='864551'   \/><label for='answer-id-864551' id='answer-label-864551' class=' answer'><span>Risk acceptance.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216926[]' id='answer-id-864552' class='answer   answerof-216926 ' value='864552'   \/><label for='answer-id-864552' id='answer-label-864552' class=' answer'><span>Risk sharing.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216926[]' id='answer-id-864553' class='answer   answerof-216926 ' value='864553'   \/><label for='answer-id-864553' id='answer-label-864553' class=' answer'><span>Risk avoidance.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216926[]' id='answer-id-864554' class='answer   answerof-216926 ' value='864554'   \/><label for='answer-id-864554' id='answer-label-864554' class=' answer'><span>Risk reduction.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-92' style=';'><div id='questionWrap-92'  class='   watupro-question-id-216927'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>92. <\/span>Which of the following is the best reason for considering the acquisition of a nondomestic organization?<\/div><input type='hidden' name='question_id[]' id='qID_92' value='216927' \/><input type='hidden' id='answerType216927' 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-216927[]' id='answer-id-864555' class='answer   answerof-216927 ' value='864555'   \/><label for='answer-id-864555' id='answer-label-864555' class=' answer'><span>Relatively fast market entry.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216927[]' id='answer-id-864556' class='answer   answerof-216927 ' value='864556'   \/><label for='answer-id-864556' id='answer-label-864556' class=' answer'><span>Improved cash flow of the acquiring organization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216927[]' id='answer-id-864557' class='answer   answerof-216927 ' value='864557'   \/><label for='answer-id-864557' id='answer-label-864557' class=' answer'><span>Increased diversity of corporate culture.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-216927[]' id='answer-id-864558' class='answer   answerof-216927 ' value='864558'   \/><label for='answer-id-864558' id='answer-label-864558' class=' answer'><span>Opportunity to influence local government policy.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div style='display:none' id='question-93'>\n\t<div class='question-content'>\n\t\t<img loading=\"lazy\" decoding=\"async\" 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