At one organization, the specific terms of a contract require both the promisor and promisee to sign the contract in the presence of an independent witness. What is the primary role to the witness to these signatures?
Employees at an events organization use a particular technique to solve problems and improve processes. The technique consists of five steps: define, measure, analyze,
improve, and control. Which of the following best describes this approach?
According to IIA guidance on IT, which of the following controls the routing of data packets to link computers?
Which of the following physical access control is most likely to be based on ’’something you have" concept?
Which of the following lists best describes the classification of manufacturing costs?
A small software development firm designs and produces custom applications for businesses. The application development team consists of employees from multiple departments who all report to a single project manager. Which of the following organizational structures does this situation represent?
Which of the following would be a concern related to the authorization controls utilized for a system?
An organization's board of directors is particularly focused on positioning, the organization as a leader in the industry and beating the competition. Which of the following strategies offers the greatest alignment with the board's focus?
For employees, the primary value of implementing job enrichment is which of the following?
An organization has 10,000 units of a defect item in stock, per unit, market price is $10$; production cost is $4; and defect selling price is $5. What is the carrying amount (inventory value) of defects at your end?
An organization has instituted a bring-your-own-device (BYOD) work environment. Which of the following policies best addresses the increased risk to the organization's network incurred by this environment?
Which of the following best describes a detective control designed to protect an organization from cyberthreats and attacks?
An internal auditor is reviewing results from software development integration testing. What is the purpose of integration testing?
According to Herzberg's Two-Factor Theory of Motivation, which of the following factors arc mentioned most often by satisfied employees?
An organization had a gross profit margin of 40 percent in year one and in year two. The net profit margin was 18 percent in year one and 13 percent in year two. Which of the following could be the reason for the decline in the net profit margin for year two?
Which of the following best describes a transformational leader, as opposed to a transactional leader?
An organization is considering outsourcing its IT services, and the internal auditor as assessing the related risks. The auditor grouped the related risks into three categories;
- Risks specific to the organization itself.
- Risks specific to the service provider.
- Risks shared by both the organization and the service provider
Which of the following risks should the auditor classify as specific to the service provider?
Which of the following controls would be most efficient to protect business data from corruption and errors?
Which of the following job design techniques would most likely be used to increase employee motivation through job responsibility and recognition?
According to IIA guidance, which of the following statements is true regarding analytical procedures?
What is the primary risk associated with an organization adopting a decentralized structure?
An organization decided to reorganize into a flatter structure. Which of the following changes would be expected with this new structure?
According to IIA guidance on IT, which of the following best describes a situation where data backup plans exist to ensure that critical data can be restored at some point in the future, but recovery and restore processes have not been defined?
Which of the following is true of bond financing, compared to common stock, when alJ other variables are equal?
A bond that matures after one year has a face value of S250,000 and a coupon of $30,000. if the market price of the bond is 5265,000, which of the following would be the market interest rate?
Which of the following is a primary driver behind the creation and prloritteation of new strategic Initiatives established by an organization?
An organization and its trading partner rely on a computer-to-computer exchange of digital business documents. Which of the following best describes this scenario?
The chief audit executive (CAE) has embraced a total quality management approach to improving the internal audit activity's (lAArs) processes. He would like to reduce the time to complete audits and improve client ratings of the IAA. Which of the following staffing approaches is the CAE most likely lo select?
According to IIA guidance on IT, which of the following best describes a logical access control?
Which of the following risks would Involve individuals attacking an oil company's IT system as a sign of solidarity against drilling in a local area?