Free Access IIA.IIA-ACCA.v2022-04-22.q201 Practice Test (Page 9)

Question 36

Which of the following strategies would most likely prevent an organization from adjusting to evolving industry market conditions?

A.Forgoing profits over a period of time to gain market share from its competitors.

B.Using the same branding to sell its products through new sales channels to target new markets.

C.Substituting its own production technology with advanced techniques used by its competitors.

D.Specializing in proven manufacturing techniques that have made the organization profitable in the past.

Question 37

Which segregation of duties would best reduce the risk of payroll fraud?

A.Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.

B.Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.

C.Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee's bank account.

D.Human resources personnel add employees and enter employee bank information. Payroll personnel process hours, and paychecks are automatically deposited in the employee's bank account.

Question 38

Which of the following describes the result if an organization records merchandise as a purchase, but fails to include it in the closing inventory count?

A.The cost of goods sold for the period will be overstated.

B.The net income for the period will be understated.

C.There will be no effect on the cost of goods sold or the net income for the period.

D.The cost of goods sold for the period will be understated.

Question 39

Capacity overbuilding is most likely to occur when management is focused on which of the following?

A.Finance.

B.Marketing.

C.Diversification.

D.Production.

Question 40

When initiating international ventures, an organization should consider cultural dimensions in order to prevent misunderstandings. Which of the following does not represent a recognized cultural dimension in a work environment?

A.Masculinity versus femininity.

B.Power distance.

C.Self control.

D.Uncertainty avoidance.

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Question 37

Question 38

Question 39

Question 40

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