Free Access IIA.IIA-CIA-Part3-3P.v2022-08-08.q145 Practice Test (Page 20)

Question 91

Which of the following methods is most closely associated to year over year trends?

A.Vertical analysis

B.Horizontal analysis

C.Ratio analysis

D.Common-size analysis

Question 92

For an engineering department with a total quality management program, important elements of quality management include all of the following except:

A.Comparing results with those of other engineering departments.

B.Conducting post-project surveys on performance.

C.Basing performance evaluations on the number of projects completed.

D.Creating a quality council within the engineering department.

Question 93

Which of the following phases of a business cycle are marked by an underuse of resources?
1) The trough.
2) The peak.
3) The recovery.
4) The recession.

A.1 and 3 only

B.2 and 3 only

C.1 and 4 only

D.2 and 4 only

Question 94

Which of the following is a primary objective of the theory of constraints?

A.Lowered inventory levels.

B.Full or near capacity in processes.

C.Few or no defects.

D.Smooth workflow among processes.

Question 95

Which of the following is a characteristic of an emerging industry?

A.Technical expertise.

B.Low number of new firms.

C.High unit costs.

D.Established strategy of players.

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Question 91

Question 92

Question 93

Question 94

Question 95

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