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IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q188-Q193):

NEW QUESTION # 188
Which of the following actions is most likely to gain support for process change?

  • A. Set clear objectives.
  • B. Establish key competencies.
  • C. Engage the various communities of practice within the organization.
  • D. Demonstrate support from senior management.

Answer: C


NEW QUESTION # 189
According to HerzBerg's Two-Factor Theory of Motivation, which of the following factors ate mentioned most often By satisfied employees?

  • A. Responsibility and advancement
  • B. Work conditions and security
  • C. Peer relationships and personal life
  • D. Salary and status

Answer: A


NEW QUESTION # 190
Which of the following engagement observations would provide the least motivation for management to amend or replace an existing cost accounting system?

  • A. 50 percent of total organizational cost has been allocated on a volume basis.
  • B. The cost of rework, hidden by the current system, is 50 percent of the total cost of all services.
  • C. 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.
  • D. The organization is losing $1,000,000 annually because it incorrectly outsourced an operation based on information from its current system.

Answer: A


NEW QUESTION # 191
Which of the following is a strategy that organizations can use to stimulate innovation?
1) Source from the most advanced suppliers.
2) Establish employee programs that reward initiative.
3) Identify best practice competitors as motivators.
4) Ensure that performance targets are always achieved.

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

Answer: B


NEW QUESTION # 192
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?

  • A. The auditor should take a flexible position on the recommendations and focus on resolving the issue by addressing the interests of the people concerned.
  • B. The auditor should make recommendations based on objective criteria, rather than based on a subjective assessment.
  • C. The auditor should focus on the audit client as a person and understand him, rather than just concentrating on the problem.
  • D. The auditor should explore alternative solutions to address the audit problem, so the audit client has options.

Answer: C


NEW QUESTION # 193
......

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