AUTHORITATIVE IIA IIA-CIA-PART3 VALID EXAM SAMPLE - IIA-CIA-PART3 FREE DOWNLOAD

Authoritative IIA IIA-CIA-Part3 Valid Exam Sample - IIA-CIA-Part3 Free Download

Authoritative IIA IIA-CIA-Part3 Valid Exam Sample - IIA-CIA-Part3 Free Download

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IIA Business Knowledge for Internal Auditing Sample Questions (Q86-Q91):

NEW QUESTION # 86
The immediate goal of a theory of constraints (TOC) analysis is to:

  • A. Minimize direct materials cost.
  • B. Smooth production flow to eliminate backup in the system.
  • C. Maximize contribution margin through the constraint.
  • D. Maximize the efficiency of the entire production process.

Answer: C

Explanation:
A basic principle of TOC analysis is that short-term profit maximization requires maximizing the contribution margin through the constraint, called the throughput margin or throughput contribution.


NEW QUESTION # 87
Which of the following is a characteristic of big data?

  • A. Big data comes from internal sources kept in data warehouses.
  • B. Big data is often structured.
  • C. Big data is often generated slowly and is highly variable.
  • D. Big data analytic results often need to be visualized.

Answer: D


NEW QUESTION # 88
Which of the following would most likely be found in an organization that uses a decentralized organizational structure?

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

Answer: C


NEW QUESTION # 89
An organization needs to borrow a large amount of cash to fund its expansion plan. Which of the following annual interest rates is least expensive?

  • A. 7 percent discount interest.
  • B. 7 percent simple interest paid at the end of each year.
  • C. 7 percent simple interest with a 10 percent compensating balance.
  • D. 7 percent compounding interest.

Answer: B


NEW QUESTION # 90
In order to provide useful information for an organization's risk management decisions, which of the following factors is least important to assess?

  • A. The underlying causes of the risk.
  • B. The potential for eliminating risk factors.
  • C. The impact of the risk on the organization's objectives.
  • D. The risk levels of current and future events.

Answer: B


NEW QUESTION # 91
......

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