[Q150-Q174] Updated Sep-2024 Exam Engine or PDF for the IIA-CIA-Part3 Tests Free Updated Today!

Q150. An organization has instituted a bring-your-own-device (BYOD) work environment Which of the following policies best addresses the increased risk to the organization’s network incurred by this environment?

Q151. Managers at a consumer products company purchased personal computer software from only recognized vendors and prohibited employees from installing nonauthorized software on their personal computers. To minimize the likelihood of computer viruses infecting any of its systems, the company should also:

Q152. An entity had the following selected per-unit data relating to work-in-process:
Selling price US $100
Comparison cost 10
Historical cost 91
Replacement cost 108
Normal gross profit 20
Selling cost 5
In comparison with historical cost, what will be the per-unit impact on gross profit of measuring ending inventory?

Q153. In a product’s life cycle, the first symptom of the decline stage is a decline in the:

Q154. Passwords far personal computer software programs are designed to prevent:

Q155. A business is designing its storage for accounts receivable information. What data file concepts should be used to provide the ability to answer customer inquiries as they are received?

Q156. Which of the following must be adjusted to index a progressive tax system to inflation?

Q157. In reviewing an organization’s IT infrastructure risks, which of the following controls is to be tested as pan of reviewing workstations?

Q158. For employees, the primary value of implementing job enrichment is which of the following?

Q159. An accounts payable program posted a payable to a vendor not included in the online vendor master file. A control that would prevent this error is a:

Q160. What technique could be used to prevent the input of alphabetic characters into an all numeric identification number?

Q161. Which of the following changes in accounting policies resulting from a significant change in the expected pattern of economic benefit will increase profit?

Q162. Which of the following statements best describes the frameworks set forth by the International Standards Organization?

Q163. Without prejudice to your answer to any other question, assume that cost of goods sold for the current year ended December 31 is 2,000,000. Inventory turnover on total inventory for the entity would be:

Q164. A manufacturing company is attempting to implement a just-in-time (JIT) purchase policy system by negotiating with its primary suppliers to accept long-term purchase orders which result in more frequent deliveries of smaller quantities of raw materials. If the JIT purchase policy is successful in reducing the total inventory costs of the manufacturing company, which of the following combinations of cost changes would be most likely to occur?

Q165. The gross profit amount from Year 3 sales to be deferred to future years would be:

Q166. Which of the following is the best program for the protection of a company’s vital
information resources from computer viruses?

Q167. The entity has current assets of:

Q168. Which of the following securities is likely to o e the least risk?

Q169. The average labor cost per unit for the first batch produced by a new process is US $120. The cumulative average labor cost after the second batch is US $72 per product. Using a batch size of 100 and assuming the learning curve continues, the total labor cost of four batches will be:

Q170. Which of the following statements regarding organizational governance is not correct?

Q171. Which of the following is true regarding an organization’s relationship with external stakeholders?

Q172. An organization upgraded to a new accounting software. Which of the following activities should be performed by the IT software vendor immediately following the upgrade?

Q173. Management has decided to change the organizational structure from one that was previously decentralized to one that is now highly centralized. As such: which of the following would be a characteristic of the now highly centralized organization?

Q174. Which of the following application controls verifies the accuracy of transaction results in a system?