Free Access IIA.IIA-CIA-Part3.v2023-01-04.q110 Practice Test (Page 21)

Question 96

An organization discovered fraudulent activity involving the employee time-tracking system. One employee regularly docked in and clocked out her co-worker friends on their days off, inflating their reported work hours and increasing their wages. Which of the following physical authentication devices would be most effective at disabling this fraudulent scheme?

A.Radiofrequency identification chips to authenticate employees with cards.

B.A combination of a smart card and a password to clock in and clock out.

C.A requirement to clock in and clock out with a unique personal identification number.

D.Face or finger recognition equipment,

Question 97

Which of the following is true regarding the use of remote wipe for smart devices?

A.It enables the erasure and reformatting of secure digital (SD) cards.

B.It can delete data backed up to a desktop for complete protection if required.

C.It can restore default settings and lock encrypted data when necessary.

D.It can wipe data that is backed up via cloud computing

Question 98

On the last day of the year, a total cost of S 150.000 was incurred in indirect labor related to one of the key products an organization makes. How should the expense be reported on that year's financial statements?

A.It should be reported as cost of goods sold on the income statement.

B.It should be reported as period cost other than a product cost on the management accounts

C.It should be reported as an administrative expense on the income statement.

D.It should be reported on the balance sheet as part of inventory.

Question 99

For employees, the primary value of implementing job enrichment is which of the following?

A.An increased opportunity to manage better the work done by their subordinates

B.Validation of the achievement of their goals anti objectives

C.Increased knowledge through the performance of additional tasks

D.Support for personal growth and a meaningful work experience

Question 100

Which of the following statements is true regarding the term "flexible budgets" as it is used in accounting?

A.Flexible budgets exclude outcome projections, which are hard to determine, and instead rely on the most recent actual outcomes.

B.The term describes budgets that exclude fixed costs.

C.The term is a red flag for weak budgetary control activities.

D.Flexible budgets project data for different levels of activity.

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Question 96

Question 97

Question 98

Question 99

Question 100

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