IIA-CIA-Part3-3P 무료 덤프문제 온라인 액세스

Which of the following best describes an objective for an audit of an environmental management system?

• A.To assess whether an annual control review is necessary.
• B.To determine conformance with requirements and agreements.
• C.To promote environmental awareness.
• D.To evaluate executive management oversight.

Which of the following is the best approach to overcome entry barriers into a new business?

• A.Enter into a slow-growing market.
• B.Offer a standard product that is targeted in the recognized market.
• C.Use an established distribution relationship.
• D.Invest in commodity or commodity-like product businesses.

The head of the research and development department at a manufacturing organization believes that his team lacks expertise in some areas, and he decides to hire more experienced researchers to assist in the development of a new product. Which of the following variances are likely to occur as the result of this decision?
1) Favorable labor efficiency variance.
2) Adverse labor rate variance.
3) Adverse labor efficiency variance.
4) Favorable labor rate variance.

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

Which of the following would most likely be found in an organization that uses a decentralized organizational structured?

• A.There is a higher reliance on organizational culture
• B.There are clear expectations set for employees
• C.There is a defined code for employee behavior
• D.There are electronic monitoring techniques employed

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?

• A.Plan development.
• B.Business impact analysis.
• C.Scope and initiation phase.
• D.Testing.