Online Access Free IIA-CIA-Part3-3P Practice Test

A supervisor receives a complaint from an employee who is frustrated about having to learn a new software program. The supervisor responds that the new software will enable the employee to work more efficiently and with greater accuracy. This response is an example of:

• A.Empathetic listening.
• B.Reframing.
• C.Reflective listening.
• D.Dialogue.

The leadership of an organization encourages employees to form voluntary problem-solving groups whereby several employees from the same work area meet regularity during work hours to discuss improvements and creative ways to reduce costs. Which of the following best describes this approach?

• A.Quality control circles
• B.Self-managed teams
• C.Open-book management
• D.Cross-functional teams

An organization accumulated the following data for the prior fiscal year:
Value of Percentage of
Quarter
Output Produced
Cost X
1
$4,750,000
2.9
2
$4,700,000
3.0
3
$4,350,000
3.2
4
$4,000,000
3.5
Based on this data, which of the following describes the value of Cost X in relation to the value of Output Produced?

• A.Cost X is a variable cost.
• B.Cost X and the value of Output Produced are unrelated.
• C.Cost X is a semi-fixed cost.
• D.Cost X is a fixed cost.

Which of the following is useful for forecasting the required level of inventory?
1) Statistical modeling.
2) Information about seasonal variations in demand.
3) Knowledge of the behavior of different business cycles.
4) Pricing models linked to seasonal demand.

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

At what point during the systems development process should an internal auditor verify that the new application's connectivity to the organization's other systems has been established correctly?

• A.During testing of the new application.
• B.During implementation of the new application.
• C.During maintenance of the new application.
• D.Prior to testing the new application.