Free Access IIA.IIA-ACCA.v2022-04-22.q201 Practice Test (Page 36)

Question 171

According to The IIA's Code of Ethics, which of the following is true?

A.Objectivity requires that auditors perform their work with honesty, diligence, and responsibility.

B.Integrity requires that auditors perform internal audit services in accordance with the Standards.

C.Confidentiality requires that auditors be prudent in the use and protection of client information.

D.Confidentiality requires that auditors disclose all material facts known to them.

Question 172

Which of the following actions is most likely to gain support for process change?

A.Engage the various communities of practice within the organization.

B.Establish key competencies.

C.Set clear objectives.

D.Demonstrate support from senior management.

Question 173

Which of the following conditions could lead an organization to enter into a new business through internal development rather than through acquisition?

A.The condition of the economy is poor.

B.The number of bidders to acquire the organization for sale is low.

C.The acquiring organization has information that the selling organization is weak.

D.It is expected that there will be slow retaliation from incumbents.

Question 174

The management at a national consumer goods organization implements a fair work and pay practice as well as a policy to treat employees equitably and consistently. Which common characteristics of fraud will the practice and policy most likely reduce?

A.Opportunity.

B.Rationalization.

C.Commitment.

D.Pressure or incentive.

Question 175

Which of the following options correctly defines a transmission control protocol/Internet protocol (TCP/IP)?

A.System software that acts as an interface between a user and a computer.

B.A network of servers used to control a variety of mission-critical operations.

C.A standardized set of guidelines that facilitates communication between computers on different networks.

D.System software that translates hypertext markup language to allow users to view a remote webpage.

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