IIA-CHAL-QISA 무료 덤프문제 온라인 액세스

A regional entertainment organization is in the process of developing a corporate social responsibility (CSR) policy. Management invites ideas from employees when developing the CSR policy Which of the following is the most appropriate idea to include?

• A.The board Is responsible for ensuring that CSR objectives are established, risks are managed, performance is measured, and activities are appropriately monitored and reported
• B.Management has overall responsibility for the effectiveness of governance, risk management, and internal control processes associated with CSR.
• C.Management is responsible for ensuring that the organization's CSR principles are communicated, understood, and integrated into decision-making processes.
• D.Generally, CSR activities are limited to the management of the organization, thus, employees do not have a responsibility for ensuring the success of CSR objectives.

When taken by a chief audit executive, which of the following actions would be most likely to prevent division management from exaggerating sales reports?
1. Announcing a series of internal audit engagements focusing on
compliance with corporate sales-reporting policies.
2. Asking the president and the board to issue a statement of corporate policy stressing the importance of accurate management reporting and the negative consequences of intentional misreporting
3. Setting up a hotline for employees to report fraudulent behavior
anonymously.
4. Assisting the controller in developing and monitoring a series of
business process indicators, which are historically correlated with,
but independent of. sales.

• A.2 and 3 only.
• B.2 and 4 only.
• C.3 and 4 only.
• D.1 and 2 only.

An investor has acquired an organization that has a dominant position in a mature, slow-growth industry and consistently creates positive financial income Which of the following terms would the investor most likely label this investment in her portfolio?

• A.A question mark.
• B.A star.
• C.A cash cow.
• D.A dog

Which of the following is applicable to both a job order cost system and a process cost system'?

• A.The unit cost can be calculated by dividing the total manufacturing costs for the period by the units produced during the period.
• B.Total manufacturing costs are determined at the end of each period.
• C.Costs are summarized in a production cost report for each department
• D.Three manufacturing cost elements are tracked: direct materials, direct labor, and manufacturing overhead.

Which of the following is the PRIMARY objective of IT general controls?

• A.Ensure reliability of information systems.
• B.Eliminate all cyber threats.
• C.Reduce operational staffing.
• D.Improve employee productivity.