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下載Business Knowledge for Internal Auditing考試題庫
NEW QUESTION 41
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. 1 and 4.
- B. 1 and 2.
- C. 2 and 3.
- D. 3 and 4.
Answer: B
NEW QUESTION 42
An organization with a stable rating, as assessed by International rating agencies, has issued a bond not backed by assets or collateral. Payments of the interests and the principal to bondholders are guaranteed by the organization. Which type of bond did the organization issue?
- A. A sinking fund bond.
- B. A debenture bond
- C. A junk bond.
- D. A secured bond.
Answer: B
NEW QUESTION 43
The most important component of quality control is:
- A. Conforming with ISO-9000 specifications.
- B. Satisfying upper management.
- C. Ensuring goods and services conform to the design specifications.
- D. Determining the appropriate timing of inspections.
Answer: C
Explanation:
The intent of quality control is to ensure that goods and services conform to the design specifications. Whether the focus is on feed forward, feedback, or concurrent control, the emphasis is on ensuring product or service conformity.
NEW QUESTION 44
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