Free Access IIA.IIA-CIA-Part3-3P.v2022-08-08.q145 Practice Test (Page 9)

Question 36

Which of me following is applicable to both a job order cost system and a process cost system?

A.Total manufacturing costs are determined at the end of each period.

B.The unit cost can be calculated by dividing the total manufacturing costs for the period by the units produced during the period

C.Costs are summarized in a production cost repot for each department

D.Three manufacturing cost elements are tracked direct materials direct labor and manufacturing overhead.

Question 37

Which of the following best describes a detective control designed to protect an organization from cyberthreats and attacks?

A.A list of trustworthy good traffic and a list of unauthorized blocked traffic.

B.Firewall and other network penmeter protection tools.

C.Comprehensive service level agreements with vendors.

D.Monitoring for vulnerabilities based on industry intelligence

Question 38

Which of the following factors is most responsible for the increasing risk that unauthorized parties may obtain or tamper with personal data?

A.The lack of legal and industry frameworks on privacy.

B.The absence of generally accepted privacy principles.

C.The rapid growth and evolution of technology.

D.The legislated need to retain sensitive personal information.

Question 39

All of the following are possible explanations for a significant unfavorable material efficiency variance except:

A.A large number of rush orders.

B.Cutbacks in preventive maintenance.

C.An inadequately trained and supervised labor force.

D.Production of more units than planned for in the master budget.

Question 40

The balanced scorecard approach differs from traditional performance measurement approaches because it adds which of the following measures?
1) Financial measures
2) Internal business process measures.
3) Client satisfaction measures
4) Innovation and learning measures

A.3 and 4 only.

B.2 and 4 only.

C.2, 3, and 4 only

D.1 only.

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Question 36

Question 37

Question 38

Question 39

Question 40

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