{"id":1749,"date":"2024-05-29T15:33:21","date_gmt":"2024-05-29T15:33:21","guid":{"rendered":"https:\/\/blog.passtestking.com\/?p=1749"},"modified":"2024-05-29T15:33:21","modified_gmt":"2024-05-29T15:33:21","slug":"2024-updated-verified-iia-cia-part3-dumps-qas-pass-guarantee-or-full-refund-q195-q218","status":"publish","type":"post","link":"https:\/\/blog.passtestking.com\/ko\/2024\/05\/29\/2024-updated-verified-iia-cia-part3-dumps-qas-pass-guarantee-or-full-refund-q195-q218\/","title":{"rendered":"2024 Updated Verified IIA-CIA-Part3 dumps Q&amp;As &#8211; Pass Guarantee or Full Refund [Q195-Q218]"},"content":{"rendered":"\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-left kksr-valign-top\"\n    data-payload='{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;1749&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;2024 Updated Verified IIA-CIA-Part3 dumps Q\\u0026amp;As - Pass Guarantee or Full Refund [Q195-Q218]&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">Rate this post<\/span>\n    <\/div>\n    <\/div>\n<p><span style=\"font-size: 18px\"><strong><span style=\"color: red\">2024 Updated Verified IIA-CIA-Part3 dumps Q&amp;As &#8211; Pass Guarantee or Full Refund<\/span><\/strong><\/span><\/p>\n<p><strong><span style=\"color: red\">IIA-CIA-Part3 PDF Questions and Testing Engine With 344 Questions<\/span><\/strong><\/p>\n<div id=\"watu_quiz\" class=\"quiz-area single-page-quiz\">\n<form action=\"\" method=\"post\" class=\"quiz-form \" id=\"quiz-724\" >\n<div class='watu-question' id='question-1'><div class='question-content'><p><strong>QUESTION 195<\/strong><br \/>An organization is considering mirroring the customer data for one regional center at another center. A disadvantage of such an arrangement would be:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14322' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55692' \/><div class='watu-question-choice'><input type='radio' name='answer-14322[]' id='answer-id-55692' class='answer answer-1 js-answer-label answerof-14322' value='55692' \/>&nbsp;<label for='answer-id-55692' id='answer-label-55692' class='js-answer-label answer label-1'><span class='answer'>Lack of awareness of the state of processing.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55693' \/><div class='watu-question-choice'><input type='radio' name='answer-14322[]' id='answer-id-55693' class='answer answer-1 php-answer-label answerof-14322' value='55693' \/>&nbsp;<label for='answer-id-55693' id='answer-label-55693' class='php-answer-label answer label-1'><span class='answer'>Increased cost and complexity of network traffic.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55694' \/><div class='watu-question-choice'><input type='radio' name='answer-14322[]' id='answer-id-55694' class='answer answer-1 js-answer-label answerof-14322' value='55694' \/>&nbsp;<label for='answer-id-55694' id='answer-label-55694' class='js-answer-label answer label-1'><span class='answer'>Interference of the mirrored data with the original source data.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55695' \/><div class='watu-question-choice'><input type='radio' name='answer-14322[]' id='answer-id-55695' class='answer answer-1 js-answer-label answerof-14322' value='55695' \/>&nbsp;<label for='answer-id-55695' id='answer-label-55695' class='js-answer-label answer label-1'><span class='answer'>Confusion about where customer data are stored.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(1,this)' id='btn-1' value='See Answer'  \/><input type='hidden' id='questionType1' value='radio' class=''><\/div><div class='watu-question' id='question-2'><div class='question-content'><p><strong>QUESTION 196<\/strong><br \/>The main reason to establish internal controls in an organization is to:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14323' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55696' \/><div class='watu-question-choice'><input type='radio' name='answer-14323[]' id='answer-id-55696' class='answer answer-2 js-answer-label answerof-14323' value='55696' \/>&nbsp;<label for='answer-id-55696' id='answer-label-55696' class='js-answer-label answer label-2'><span class='answer'>Encourage compliance with policies and procedures.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55697' \/><div class='watu-question-choice'><input type='radio' name='answer-14323[]' id='answer-id-55697' class='answer answer-2 js-answer-label answerof-14323' value='55697' \/>&nbsp;<label for='answer-id-55697' id='answer-label-55697' class='js-answer-label answer label-2'><span class='answer'>Safeguard the resources of the organization.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55698' \/><div class='watu-question-choice'><input type='radio' name='answer-14323[]' id='answer-id-55698' class='answer answer-2 js-answer-label answerof-14323' value='55698' \/>&nbsp;<label for='answer-id-55698' id='answer-label-55698' class='js-answer-label answer label-2'><span class='answer'>Ensure the accuracy, reliability, and timeliness of information.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55699' \/><div class='watu-question-choice'><input type='radio' name='answer-14323[]' id='answer-id-55699' class='answer answer-2 php-answer-label answerof-14323' value='55699' \/>&nbsp;<label for='answer-id-55699' id='answer-label-55699' class='php-answer-label answer label-2'><span class='answer'>Provide reasonable assurance on the achievement of objectives.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(2,this)' id='btn-2' value='See Answer'  \/><input type='hidden' id='questionType2' value='radio' class=''><\/div><div class='watu-question' id='question-3'><div class='question-content'><p><strong>QUESTION 197<\/strong><br \/>ABC operates a catering service that specializes in business luncheons for large corporations. ABC requires customers to place their orders 2 weeks in advance of the scheduled events. ABC bills its customers on the tenth day of the month following the date of service and requires that payment be made within 30 days of the billing date.<br \/>Conceptually, ABC should recognize revenue from its catering services at the date when a:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14324' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55700' \/><div class='watu-question-choice'><input type='radio' name='answer-14324[]' id='answer-id-55700' class='answer answer-3 js-answer-label answerof-14324' value='55700' \/>&nbsp;<label for='answer-id-55700' id='answer-label-55700' class='js-answer-label answer label-3'><span class='answer'>Customer places an order.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55701' \/><div class='watu-question-choice'><input type='radio' name='answer-14324[]' id='answer-id-55701' class='answer answer-3 php-answer-label answerof-14324' value='55701' \/>&nbsp;<label for='answer-id-55701' id='answer-label-55701' class='php-answer-label answer label-3'><span class='answer'>Luncheon is served.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55702' \/><div class='watu-question-choice'><input type='radio' name='answer-14324[]' id='answer-id-55702' class='answer answer-3 js-answer-label answerof-14324' value='55702' \/>&nbsp;<label for='answer-id-55702' id='answer-label-55702' class='js-answer-label answer label-3'><span class='answer'>Billing is mailed.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55703' \/><div class='watu-question-choice'><input type='radio' name='answer-14324[]' id='answer-id-55703' class='answer answer-3 js-answer-label answerof-14324' value='55703' \/>&nbsp;<label for='answer-id-55703' id='answer-label-55703' class='js-answer-label answer label-3'><span class='answer'>Customer&#8217;s payment is received.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>Income, which includes revenue and gains, should not be recognized until an increase in future economic benefits related to an increase in an asset or a decrease in a liability is sufficiently certain and can be measured reliably. The most common time at which these two conditions are met is when the product or merchandise is delivered or services are rendered to customers. Thus, the entity has substantially accomplished what it must do to be entitled to future economic benefits when it serves the luncheon. It should then accrue a receivable and revenue.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(3,this)' id='btn-3' value='See Answer'  \/><input type='hidden' id='questionType3' value='radio' class=''><\/div><div class='watu-question' id='question-4'><div class='question-content'><p><strong>QUESTION 198<\/strong><br \/>Which of the following is a result of Implementing on e-commerce system, which relies heavily on electronic data interchange and electronic funds transfer, for purchasing and biting?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14325' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55704' \/><div class='watu-question-choice'><input type='radio' name='answer-14325[]' id='answer-id-55704' class='answer answer-4 js-answer-label answerof-14325' value='55704' \/>&nbsp;<label for='answer-id-55704' id='answer-label-55704' class='js-answer-label answer label-4'><span class='answer'>Higher cash flow and treasury balances.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55705' \/><div class='watu-question-choice'><input type='radio' name='answer-14325[]' id='answer-id-55705' class='answer answer-4 js-answer-label answerof-14325' value='55705' \/>&nbsp;<label for='answer-id-55705' id='answer-label-55705' class='js-answer-label answer label-4'><span class='answer'>Higher inventory balances<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55706' \/><div class='watu-question-choice'><input type='radio' name='answer-14325[]' id='answer-id-55706' class='answer answer-4 php-answer-label answerof-14325' value='55706' \/>&nbsp;<label for='answer-id-55706' id='answer-label-55706' class='php-answer-label answer label-4'><span class='answer'>Higher accounts receivable.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55707' \/><div class='watu-question-choice'><input type='radio' name='answer-14325[]' id='answer-id-55707' class='answer answer-4 js-answer-label answerof-14325' value='55707' \/>&nbsp;<label for='answer-id-55707' id='answer-label-55707' class='js-answer-label answer label-4'><span class='answer'>Higher accounts payable<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(4,this)' id='btn-4' value='See Answer'  \/><input type='hidden' id='questionType4' value='radio' class=''><\/div><div class='watu-question' id='question-5'><div class='question-content'><p><strong>QUESTION 199<\/strong><br \/>The purpose of input controls is to ensure the:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14326' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55708' \/><div class='watu-question-choice'><input type='radio' name='answer-14326[]' id='answer-id-55708' class='answer answer-5 js-answer-label answerof-14326' value='55708' \/>&nbsp;<label for='answer-id-55708' id='answer-label-55708' class='js-answer-label answer label-5'><span class='answer'>Authorization of access to data files.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55709' \/><div class='watu-question-choice'><input type='radio' name='answer-14326[]' id='answer-id-55709' class='answer answer-5 js-answer-label answerof-14326' value='55709' \/>&nbsp;<label for='answer-id-55709' id='answer-label-55709' class='js-answer-label answer label-5'><span class='answer'>Authorization of access to program files.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55710' \/><div class='watu-question-choice'><input type='radio' name='answer-14326[]' id='answer-id-55710' class='answer answer-5 js-answer-label answerof-14326' value='55710' \/>&nbsp;<label for='answer-id-55710' id='answer-label-55710' class='js-answer-label answer label-5'><span class='answer'>Completeness, accuracy, and validity of updating.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55711' \/><div class='watu-question-choice'><input type='radio' name='answer-14326[]' id='answer-id-55711' class='answer answer-5 php-answer-label answerof-14326' value='55711' \/>&nbsp;<label for='answer-id-55711' id='answer-label-55711' class='php-answer-label answer label-5'><span class='answer'>Completeness, accuracy, and validity of input.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>Input controls provide reasonable assurance that data received for computer processing have been properly authorized and are in a form suitable for processing, i.e., complete, accurate, and valid. Input controls also relate to rejection, correction, and resubmission of data that were initially incorrect.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(5,this)' id='btn-5' value='See Answer'  \/><input type='hidden' id='questionType5' value='radio' class=''><\/div><div class='watu-question' id='question-6'><div class='question-content'><p><strong>QUESTION 200<\/strong><br \/>A limitation of transfer prices based on actual cost is that they:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14327' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55712' \/><div class='watu-question-choice'><input type='radio' name='answer-14327[]' id='answer-id-55712' class='answer answer-6 js-answer-label answerof-14327' value='55712' \/>&nbsp;<label for='answer-id-55712' id='answer-label-55712' class='js-answer-label answer label-6'><span class='answer'>Charge inefficiencies to the department that is transferring the goods.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55713' \/><div class='watu-question-choice'><input type='radio' name='answer-14327[]' id='answer-id-55713' class='answer answer-6 php-answer-label answerof-14327' value='55713' \/>&nbsp;<label for='answer-id-55713' id='answer-label-55713' class='php-answer-label answer label-6'><span class='answer'>Can lead to suboptimal decisions for the company as a whole.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55714' \/><div class='watu-question-choice'><input type='radio' name='answer-14327[]' id='answer-id-55714' class='answer answer-6 js-answer-label answerof-14327' value='55714' \/>&nbsp;<label for='answer-id-55714' id='answer-label-55714' class='js-answer-label answer label-6'><span class='answer'>Must be adjusted by some markup.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55715' \/><div class='watu-question-choice'><input type='radio' name='answer-14327[]' id='answer-id-55715' class='answer answer-6 js-answer-label answerof-14327' value='55715' \/>&nbsp;<label for='answer-id-55715' id='answer-label-55715' class='js-answer-label answer label-6'><span class='answer'>Lack clarity and administrative convenience.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>The optimal transfer price of a selling division should be set at a point that will have the most desirable economic effect on the firm as a whole while at the same time continuing to motivate the management of every division to perform efficiently. Setting the transfer price based on actual costs rather than standard costs would give the selling division little incentive to control costs.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(6,this)' id='btn-6' value='See Answer'  \/><input type='hidden' id='questionType6' value='radio' class=''><\/div><div class='watu-question' id='question-7'><div class='question-content'><p><strong>QUESTION 201<\/strong><br \/>A retail organization mistakenly did not include S10.000 of inventory in the physical count at the end of the year. What was the impact to the organization&#8217;s financial statements?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14328' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55716' \/><div class='watu-question-choice'><input type='radio' name='answer-14328[]' id='answer-id-55716' class='answer answer-7 js-answer-label answerof-14328' value='55716' \/>&nbsp;<label for='answer-id-55716' id='answer-label-55716' class='js-answer-label answer label-7'><span class='answer'>Cost of sales and net income are understated<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55717' \/><div class='watu-question-choice'><input type='radio' name='answer-14328[]' id='answer-id-55717' class='answer answer-7 js-answer-label answerof-14328' value='55717' \/>&nbsp;<label for='answer-id-55717' id='answer-label-55717' class='js-answer-label answer label-7'><span class='answer'>Cost of sales and net income are overstated<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55718' \/><div class='watu-question-choice'><input type='radio' name='answer-14328[]' id='answer-id-55718' class='answer answer-7 php-answer-label answerof-14328' value='55718' \/>&nbsp;<label for='answer-id-55718' id='answer-label-55718' class='php-answer-label answer label-7'><span class='answer'>Cost of sales is understated and net income is overstated.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55719' \/><div class='watu-question-choice'><input type='radio' name='answer-14328[]' id='answer-id-55719' class='answer answer-7 js-answer-label answerof-14328' value='55719' \/>&nbsp;<label for='answer-id-55719' id='answer-label-55719' class='js-answer-label answer label-7'><span class='answer'>Cost of sales is overstated and net income is understated.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(7,this)' id='btn-7' value='See Answer'  \/><input type='hidden' id='questionType7' value='radio' class=''><\/div><div class='watu-question' id='question-8'><div class='question-content'><p><strong>QUESTION 202<\/strong><br \/>Which of the following does not provide operational assurance that a computer system is operating properly?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14329' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55720' \/><div class='watu-question-choice'><input type='radio' name='answer-14329[]' id='answer-id-55720' class='answer answer-8 js-answer-label answerof-14329' value='55720' \/>&nbsp;<label for='answer-id-55720' id='answer-label-55720' class='js-answer-label answer label-8'><span class='answer'>Performing a system audit.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55721' \/><div class='watu-question-choice'><input type='radio' name='answer-14329[]' id='answer-id-55721' class='answer answer-8 php-answer-label answerof-14329' value='55721' \/>&nbsp;<label for='answer-id-55721' id='answer-label-55721' class='php-answer-label answer label-8'><span class='answer'>Making system changes.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55722' \/><div class='watu-question-choice'><input type='radio' name='answer-14329[]' id='answer-id-55722' class='answer answer-8 js-answer-label answerof-14329' value='55722' \/>&nbsp;<label for='answer-id-55722' id='answer-label-55722' class='js-answer-label answer label-8'><span class='answer'>Testing policy compliance.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55723' \/><div class='watu-question-choice'><input type='radio' name='answer-14329[]' id='answer-id-55723' class='answer answer-8 js-answer-label answerof-14329' value='55723' \/>&nbsp;<label for='answer-id-55723' id='answer-label-55723' class='js-answer-label answer label-8'><span class='answer'>Conducting system monitoring.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(8,this)' id='btn-8' value='See Answer'  \/><input type='hidden' id='questionType8' value='radio' class=''><\/div><div class='watu-question' id='question-9'><div class='question-content'><p><strong>QUESTION 203<\/strong><br \/>If ending inventory is underestimated due to an error in the physical count of items on hand, the cost of goods sold for the period will be =List A&gt; and net earnings will be =List B&gt;.<br \/><img decoding=\"async\" src=\"https:\/\/blog.passtestking.com\/wp-content\/uploads\/2024\/05\/IIA-CIA-Part3-e91257b7642e9942315163870a3b2315.jpg\"\/><\/p>\n<\/div><input type='hidden' name='question_id[]' value='14330' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55724' \/><div class='watu-question-choice'><input type='radio' name='answer-14330[]' id='answer-id-55724' class='answer answer-9 js-answer-label answerof-14330' value='55724' \/>&nbsp;<label for='answer-id-55724' id='answer-label-55724' class='js-answer-label answer label-9'><span class='answer'>Option A<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55725' \/><div class='watu-question-choice'><input type='radio' name='answer-14330[]' id='answer-id-55725' class='answer answer-9 js-answer-label answerof-14330' value='55725' \/>&nbsp;<label for='answer-id-55725' id='answer-label-55725' class='js-answer-label answer label-9'><span class='answer'>Option B<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55726' \/><div class='watu-question-choice'><input type='radio' name='answer-14330[]' id='answer-id-55726' class='answer answer-9 php-answer-label answerof-14330' value='55726' \/>&nbsp;<label for='answer-id-55726' id='answer-label-55726' class='php-answer-label answer label-9'><span class='answer'>Option C<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55727' \/><div class='watu-question-choice'><input type='radio' name='answer-14330[]' id='answer-id-55727' class='answer answer-9 js-answer-label answerof-14330' value='55727' \/>&nbsp;<label for='answer-id-55727' id='answer-label-55727' class='js-answer-label answer label-9'><span class='answer'>Option D<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>Cost of goods sold equals beginning inventory, plus purchases, minus ending inventory. If ending inventory is underestimated, cost of goods sold will be overestimated for the period. If cost of goods sold is overestimated, profit for the period will be underestimated.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(9,this)' id='btn-9' value='See Answer'  \/><input type='hidden' id='questionType9' value='radio' class=''><\/div><div class='watu-question' id='question-10'><div class='question-content'><p><strong>QUESTION 204<\/strong><br \/>An internal auditor is using data analytics to locus on high-risk areas during an engagement. The auditor has obtained data and is working to eliminate redundancies in the dat a. Which of me following statements is true regarding this scenario?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14331' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55728' \/><div class='watu-question-choice'><input type='radio' name='answer-14331[]' id='answer-id-55728' class='answer answer-10 php-answer-label answerof-14331' value='55728' \/>&nbsp;<label for='answer-id-55728' id='answer-label-55728' class='php-answer-label answer label-10'><span class='answer'>The auditor is normalizing data in preparation for analyzing it<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55729' \/><div class='watu-question-choice'><input type='radio' name='answer-14331[]' id='answer-id-55729' class='answer answer-10 js-answer-label answerof-14331' value='55729' \/>&nbsp;<label for='answer-id-55729' id='answer-label-55729' class='js-answer-label answer label-10'><span class='answer'>The auditor is analyzing the data in preparation for communicating the results<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55730' \/><div class='watu-question-choice'><input type='radio' name='answer-14331[]' id='answer-id-55730' class='answer answer-10 js-answer-label answerof-14331' value='55730' \/>&nbsp;<label for='answer-id-55730' id='answer-label-55730' class='js-answer-label answer label-10'><span class='answer'>The auditor is cleaning the data in preparation for determining which processes may tie involved<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55731' \/><div class='watu-question-choice'><input type='radio' name='answer-14331[]' id='answer-id-55731' class='answer answer-10 js-answer-label answerof-14331' value='55731' \/>&nbsp;<label for='answer-id-55731' id='answer-label-55731' class='js-answer-label answer label-10'><span class='answer'>The auditor is reviewing the data prior to defining the question<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(10,this)' id='btn-10' value='See Answer'  \/><input type='hidden' id='questionType10' value='radio' class=''><\/div><div class='watu-question' id='question-11'><div class='question-content'><p><strong>QUESTION 205<\/strong><br \/>Violation of which assumption underlying regression analysis is prevalent in time series analysis?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14332' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55732' \/><div class='watu-question-choice'><input type='radio' name='answer-14332[]' id='answer-id-55732' class='answer answer-11 js-answer-label answerof-14332' value='55732' \/>&nbsp;<label for='answer-id-55732' id='answer-label-55732' class='js-answer-label answer label-11'><span class='answer'>Variance of error term is constant.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55733' \/><div class='watu-question-choice'><input type='radio' name='answer-14332[]' id='answer-id-55733' class='answer answer-11 php-answer-label answerof-14332' value='55733' \/>&nbsp;<label for='answer-id-55733' id='answer-label-55733' class='php-answer-label answer label-11'><span class='answer'>Error terms are independent.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55734' \/><div class='watu-question-choice'><input type='radio' name='answer-14332[]' id='answer-id-55734' class='answer answer-11 js-answer-label answerof-14332' value='55734' \/>&nbsp;<label for='answer-id-55734' id='answer-label-55734' class='js-answer-label answer label-11'><span class='answer'>Distribution of error terms is normal.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55735' \/><div class='watu-question-choice'><input type='radio' name='answer-14332[]' id='answer-id-55735' class='answer answer-11 js-answer-label answerof-14332' value='55735' \/>&nbsp;<label for='answer-id-55735' id='answer-label-55735' class='js-answer-label answer label-11'><span class='answer'>Expected value of error term equals zero.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>Time series analysis is a regression model in which the independent variable is time. In time series analysis, the value of the next time period is frequently dependent on the value of the time period before that. Hence, the error terms are usually correlated or dependent on the prior period; i.e., they are characterized by autocorrelation serial correlation).<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(11,this)' id='btn-11' value='See Answer'  \/><input type='hidden' id='questionType11' value='radio' class=''><\/div><div class='watu-question' id='question-12'><div class='question-content'><p><strong>QUESTION 206<\/strong><br \/>A Gantt chart:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14333' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55736' \/><div class='watu-question-choice'><input type='radio' name='answer-14333[]' id='answer-id-55736' class='answer answer-12 js-answer-label answerof-14333' value='55736' \/>&nbsp;<label for='answer-id-55736' id='answer-label-55736' class='js-answer-label answer label-12'><span class='answer'>Shows the critical path for a project.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55737' \/><div class='watu-question-choice'><input type='radio' name='answer-14333[]' id='answer-id-55737' class='answer answer-12 js-answer-label answerof-14333' value='55737' \/>&nbsp;<label for='answer-id-55737' id='answer-label-55737' class='js-answer-label answer label-12'><span class='answer'>Is used for determining an optimal product mix.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55738' \/><div class='watu-question-choice'><input type='radio' name='answer-14333[]' id='answer-id-55738' class='answer answer-12 js-answer-label answerof-14333' value='55738' \/>&nbsp;<label for='answer-id-55738' id='answer-label-55738' class='js-answer-label answer label-12'><span class='answer'>Shows only the activities along the critical path of a network.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55739' \/><div class='watu-question-choice'><input type='radio' name='answer-14333[]' id='answer-id-55739' class='answer answer-12 php-answer-label answerof-14333' value='55739' \/>&nbsp;<label for='answer-id-55739' id='answer-label-55739' class='php-answer-label answer label-12'><span class='answer'>Does not necessarily show the critical path through a network.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>A Gantt or bar chart is sometimes used in conjunction with PERT or CPM to show the progress of a special project. Time is shown on the horizontal axis, the length of a bar equals the length of an activity, and shading indicates the degree of completion. However, the Gantt chart is not as sophisticated as PERT or CPM in that it does not reflect the<br\/>relationships among the activities or define a critical path.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(12,this)' id='btn-12' value='See Answer'  \/><input type='hidden' id='questionType12' value='radio' class=''><\/div><div class='watu-question' id='question-13'><div class='question-content'><p><strong>QUESTION 207<\/strong><br \/>A financial institution receives frequent and varied email requests from customers for funds to be wired out of their accounts. Which verification activity would best help the institution avoid falling victim to phishing?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14334' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55740' \/><div class='watu-question-choice'><input type='radio' name='answer-14334[]' id='answer-id-55740' class='answer answer-13 js-answer-label answerof-14334' value='55740' \/>&nbsp;<label for='answer-id-55740' id='answer-label-55740' class='js-answer-label answer label-13'><span class='answer'>Reviewing the customer&#8217;s wire activity to determine whether the request is typical.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55741' \/><div class='watu-question-choice'><input type='radio' name='answer-14334[]' id='answer-id-55741' class='answer answer-13 php-answer-label answerof-14334' value='55741' \/>&nbsp;<label for='answer-id-55741' id='answer-label-55741' class='php-answer-label answer label-13'><span class='answer'>Calling the customer at the phone number on record to validate the request.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55742' \/><div class='watu-question-choice'><input type='radio' name='answer-14334[]' id='answer-id-55742' class='answer answer-13 js-answer-label answerof-14334' value='55742' \/>&nbsp;<label for='answer-id-55742' id='answer-label-55742' class='js-answer-label answer label-13'><span class='answer'>Replying to the customer via email to validate the sender and request.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55743' \/><div class='watu-question-choice'><input type='radio' name='answer-14334[]' id='answer-id-55743' class='answer answer-13 js-answer-label answerof-14334' value='55743' \/>&nbsp;<label for='answer-id-55743' id='answer-label-55743' class='js-answer-label answer label-13'><span class='answer'>Reviewing the customer record to verify whether the customer has authorized wire requests from that email address.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(13,this)' id='btn-13' value='See Answer'  \/><input type='hidden' id='questionType13' value='radio' class=''><\/div><div class='watu-question' id='question-14'><div class='question-content'><p><strong>QUESTION 208<\/strong><br \/>A manager has difficulty motivating staff to improve productivity, despite establishing a lucrative individual reward system. Which of the following is most likely the cause of the difficulty?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14335' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55744' \/><div class='watu-question-choice'><input type='radio' name='answer-14335[]' id='answer-id-55744' class='answer answer-14 js-answer-label answerof-14335' value='55744' \/>&nbsp;<label for='answer-id-55744' id='answer-label-55744' class='js-answer-label answer label-14'><span class='answer'>High degree of masculinity.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55745' \/><div class='watu-question-choice'><input type='radio' name='answer-14335[]' id='answer-id-55745' class='answer answer-14 js-answer-label answerof-14335' value='55745' \/>&nbsp;<label for='answer-id-55745' id='answer-label-55745' class='js-answer-label answer label-14'><span class='answer'>Low uncertainty avoidance.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55746' \/><div class='watu-question-choice'><input type='radio' name='answer-14335[]' id='answer-id-55746' class='answer answer-14 php-answer-label answerof-14335' value='55746' \/>&nbsp;<label for='answer-id-55746' id='answer-label-55746' class='php-answer-label answer label-14'><span class='answer'>High collectivism.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55747' \/><div class='watu-question-choice'><input type='radio' name='answer-14335[]' id='answer-id-55747' class='answer answer-14 js-answer-label answerof-14335' value='55747' \/>&nbsp;<label for='answer-id-55747' id='answer-label-55747' class='js-answer-label answer label-14'><span class='answer'>Low long-term orientation.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(14,this)' id='btn-14' value='See Answer'  \/><input type='hidden' id='questionType14' value='radio' class=''><\/div><div class='watu-question' id='question-15'><div class='question-content'><p><strong>QUESTION 209<\/strong><br \/>Which of the following stages of group development is associated with accepting team responsibilities?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14336' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55748' \/><div class='watu-question-choice'><input type='radio' name='answer-14336[]' id='answer-id-55748' class='answer answer-15 js-answer-label answerof-14336' value='55748' \/>&nbsp;<label for='answer-id-55748' id='answer-label-55748' class='js-answer-label answer label-15'><span class='answer'>Forming stage.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55749' \/><div class='watu-question-choice'><input type='radio' name='answer-14336[]' id='answer-id-55749' class='answer answer-15 js-answer-label answerof-14336' value='55749' \/>&nbsp;<label for='answer-id-55749' id='answer-label-55749' class='js-answer-label answer label-15'><span class='answer'>Performing stage.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55750' \/><div class='watu-question-choice'><input type='radio' name='answer-14336[]' id='answer-id-55750' class='answer answer-15 php-answer-label answerof-14336' value='55750' \/>&nbsp;<label for='answer-id-55750' id='answer-label-55750' class='php-answer-label answer label-15'><span class='answer'>Norming stage.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55751' \/><div class='watu-question-choice'><input type='radio' name='answer-14336[]' id='answer-id-55751' class='answer answer-15 js-answer-label answerof-14336' value='55751' \/>&nbsp;<label for='answer-id-55751' id='answer-label-55751' class='js-answer-label answer label-15'><span class='answer'>Storming stage.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(15,this)' id='btn-15' value='See Answer'  \/><input type='hidden' id='questionType15' value='radio' class=''><\/div><div class='watu-question' id='question-16'><div class='question-content'><p><strong>QUESTION 210<\/strong><br \/>Because the VAN did not provide the internal auditor with access to its system, that portion of the engagement work program was not completed. Which one of the following should not be done by the internal auditor?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14337' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55752' \/><div class='watu-question-choice'><input type='radio' name='answer-14337[]' id='answer-id-55752' class='answer answer-16 js-answer-label answerof-14337' value='55752' \/>&nbsp;<label for='answer-id-55752' id='answer-label-55752' class='js-answer-label answer label-16'><span class='answer'>Include the scope limitation in the final engagement communication.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55753' \/><div class='watu-question-choice'><input type='radio' name='answer-14337[]' id='answer-id-55753' class='answer answer-16 php-answer-label answerof-14337' value='55753' \/>&nbsp;<label for='answer-id-55753' id='answer-label-55753' class='php-answer-label answer label-16'><span class='answer'>Rewrite the work program to eliminate the step<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55754' \/><div class='watu-question-choice'><input type='radio' name='answer-14337[]' id='answer-id-55754' class='answer answer-16 js-answer-label answerof-14337' value='55754' \/>&nbsp;<label for='answer-id-55754' id='answer-label-55754' class='js-answer-label answer label-16'><span class='answer'>Obtain the approval of the chief audit executive<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55755' \/><div class='watu-question-choice'><input type='radio' name='answer-14337[]' id='answer-id-55755' class='answer answer-16 js-answer-label answerof-14337' value='55755' \/>&nbsp;<label for='answer-id-55755' id='answer-label-55755' class='js-answer-label answer label-16'><span class='answer'>Document the VAN&#8217;s actions in the working papers.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>A scope limitation is a restriction placed upon the IAA that precludes it from accomplishing its objectives and plans. Among other things, a scope limitation may restrict the performance of necessary engagement procedures A scope limitation and its potential effect should be communicated. preferably in writing, to the governing authority. A VAN is an alternative to direct EDI communications between transacting parties. Consequently, it is a vital component of internal control over these transactions, and the internal auditor&#8217;s inability to obtain access constitutes a material limitation on the scope of the engagement to evaluate risk exposures and the adequacy and effectiveness of internal control. As a result, the original engagement program should be annotated but not rewritten.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(16,this)' id='btn-16' value='See Answer'  \/><input type='hidden' id='questionType16' value='radio' class=''><\/div><div class='watu-question' id='question-17'><div class='question-content'><p><strong>QUESTION 211<\/strong><br \/>On a balanced scorecard, which is more of an internal process measure than an external based measure?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14338' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55756' \/><div class='watu-question-choice'><input type='radio' name='answer-14338[]' id='answer-id-55756' class='answer answer-17 php-answer-label answerof-14338' value='55756' \/>&nbsp;<label for='answer-id-55756' id='answer-label-55756' class='php-answer-label answer label-17'><span class='answer'>Cycle time.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55757' \/><div class='watu-question-choice'><input type='radio' name='answer-14338[]' id='answer-id-55757' class='answer answer-17 js-answer-label answerof-14338' value='55757' \/>&nbsp;<label for='answer-id-55757' id='answer-label-55757' class='js-answer-label answer label-17'><span class='answer'>Profitability.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55758' \/><div class='watu-question-choice'><input type='radio' name='answer-14338[]' id='answer-id-55758' class='answer answer-17 js-answer-label answerof-14338' value='55758' \/>&nbsp;<label for='answer-id-55758' id='answer-label-55758' class='js-answer-label answer label-17'><span class='answer'>Customer satisfaction.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55759' \/><div class='watu-question-choice'><input type='radio' name='answer-14338[]' id='answer-id-55759' class='answer answer-17 js-answer-label answerof-14338' value='55759' \/>&nbsp;<label for='answer-id-55759' id='answer-label-55759' class='js-answer-label answer label-17'><span class='answer'>Market share.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>Cycle time is the manufacturing time to complete an order. Thus, cycle time is strictly related to internal processes. Profitability is a combination of internal and external considerations.<br\/>Customer satisfaction and market share are related to how customers perceive a product and how competitors react.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(17,this)' id='btn-17' value='See Answer'  \/><input type='hidden' id='questionType17' value='radio' class=''><\/div><div class='watu-question' id='question-18'><div class='question-content'><p><strong>QUESTION 212<\/strong><br \/>Which of the following application controls verifies the accuracy of transaction results in a system?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14339' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55760' \/><div class='watu-question-choice'><input type='radio' name='answer-14339[]' id='answer-id-55760' class='answer answer-18 js-answer-label answerof-14339' value='55760' \/>&nbsp;<label for='answer-id-55760' id='answer-label-55760' class='js-answer-label answer label-18'><span class='answer'>Input controls<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55761' \/><div class='watu-question-choice'><input type='radio' name='answer-14339[]' id='answer-id-55761' class='answer answer-18 js-answer-label answerof-14339' value='55761' \/>&nbsp;<label for='answer-id-55761' id='answer-label-55761' class='js-answer-label answer label-18'><span class='answer'>Output controls<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55762' \/><div class='watu-question-choice'><input type='radio' name='answer-14339[]' id='answer-id-55762' class='answer answer-18 php-answer-label answerof-14339' value='55762' \/>&nbsp;<label for='answer-id-55762' id='answer-label-55762' class='php-answer-label answer label-18'><span class='answer'>Processing controls<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55763' \/><div class='watu-question-choice'><input type='radio' name='answer-14339[]' id='answer-id-55763' class='answer answer-18 js-answer-label answerof-14339' value='55763' \/>&nbsp;<label for='answer-id-55763' id='answer-label-55763' class='js-answer-label answer label-18'><span class='answer'>Integrity controls<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(18,this)' id='btn-18' value='See Answer'  \/><input type='hidden' id='questionType18' value='radio' class=''><\/div><div class='watu-question' id='question-19'><div class='question-content'><p><strong>QUESTION 213<\/strong><br \/>What are the objectives of governance as defined by the Standards?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14340' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55764' \/><div class='watu-question-choice'><input type='radio' name='answer-14340[]' id='answer-id-55764' class='answer answer-19 php-answer-label answerof-14340' value='55764' \/>&nbsp;<label for='answer-id-55764' id='answer-label-55764' class='php-answer-label answer label-19'><span class='answer'>Inform, direct, manage, and monitor.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55765' \/><div class='watu-question-choice'><input type='radio' name='answer-14340[]' id='answer-id-55765' class='answer answer-19 js-answer-label answerof-14340' value='55765' \/>&nbsp;<label for='answer-id-55765' id='answer-label-55765' class='js-answer-label answer label-19'><span class='answer'>Identify, assess, manage, and control.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55766' \/><div class='watu-question-choice'><input type='radio' name='answer-14340[]' id='answer-id-55766' class='answer answer-19 js-answer-label answerof-14340' value='55766' \/>&nbsp;<label for='answer-id-55766' id='answer-label-55766' class='js-answer-label answer label-19'><span class='answer'>Organize, assign, authorize, and implement.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55767' \/><div class='watu-question-choice'><input type='radio' name='answer-14340[]' id='answer-id-55767' class='answer answer-19 js-answer-label answerof-14340' value='55767' \/>&nbsp;<label for='answer-id-55767' id='answer-label-55767' class='js-answer-label answer label-19'><span class='answer'>Add value, improve, assure, and conform.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(19,this)' id='btn-19' value='See Answer'  \/><input type='hidden' id='questionType19' value='radio' class=''><\/div><div class='watu-question' id='question-20'><div class='question-content'><p><strong>QUESTION 214<\/strong><br \/>An organization has a complex systems infrastructure consisting of multiple internally developed, off the shelf, and purchased but significantly customized applications. Some of these applications share databases or process data that is used by another stand-alone application, and interfaces have been written to move data between these applications as needed through batch processing Which of the following situations presents the greatest risk exposure given this environment?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14341' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55768' \/><div class='watu-question-choice'><input type='radio' name='answer-14341[]' id='answer-id-55768' class='answer answer-20 php-answer-label answerof-14341' value='55768' \/>&nbsp;<label for='answer-id-55768' id='answer-label-55768' class='php-answer-label answer label-20'><span class='answer'>Documentation of each system and its interactions, interfaces, and dependencies with other systems and databases is not gathered and maintained.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55769' \/><div class='watu-question-choice'><input type='radio' name='answer-14341[]' id='answer-id-55769' class='answer answer-20 js-answer-label answerof-14341' value='55769' \/>&nbsp;<label for='answer-id-55769' id='answer-label-55769' class='js-answer-label answer label-20'><span class='answer'>Batch processing jobs include key financial data that is not posted to the accounting system until the next day. preventing real-time queries.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55770' \/><div class='watu-question-choice'><input type='radio' name='answer-14341[]' id='answer-id-55770' class='answer answer-20 js-answer-label answerof-14341' value='55770' \/>&nbsp;<label for='answer-id-55770' id='answer-label-55770' class='js-answer-label answer label-20'><span class='answer'>The job scheduling tool frequently malfunctions, causing scheduled jobs not to run. An error message is sent to IT personnel when a job fails.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55771' \/><div class='watu-question-choice'><input type='radio' name='answer-14341[]' id='answer-id-55771' class='answer answer-20 js-answer-label answerof-14341' value='55771' \/>&nbsp;<label for='answer-id-55771' id='answer-label-55771' class='js-answer-label answer label-20'><span class='answer'>The implementation of a major update for a key application is delayed until any potential interdependencies are identified and analyzed.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(20,this)' id='btn-20' value='See Answer'  \/><input type='hidden' id='questionType20' value='radio' class=''><\/div><div class='watu-question' id='question-21'><div class='question-content'><p><strong>QUESTION 215<\/strong><br \/>According to IIA guidance, which of the following corporate social responsibility (CSR)<br \/>evaluation activities may be performed by the internal audit activity?<br \/>1.Consult on CSR program design and implementation.<br \/>2.Serve as an advisor on CSR governance and risk management.<br \/>3.Review third parties for contractual compliance with CSR terms.<br \/>4.Identify and mitigate risks to help meet the CSR program objectives.<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14342' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55772' \/><div class='watu-question-choice'><input type='radio' name='answer-14342[]' id='answer-id-55772' class='answer answer-21 php-answer-label answerof-14342' value='55772' \/>&nbsp;<label for='answer-id-55772' id='answer-label-55772' class='php-answer-label answer label-21'><span class='answer'>1, 2, and 3<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55773' \/><div class='watu-question-choice'><input type='radio' name='answer-14342[]' id='answer-id-55773' class='answer answer-21 js-answer-label answerof-14342' value='55773' \/>&nbsp;<label for='answer-id-55773' id='answer-label-55773' class='js-answer-label answer label-21'><span class='answer'>1, 2, and 4<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55774' \/><div class='watu-question-choice'><input type='radio' name='answer-14342[]' id='answer-id-55774' class='answer answer-21 js-answer-label answerof-14342' value='55774' \/>&nbsp;<label for='answer-id-55774' id='answer-label-55774' class='js-answer-label answer label-21'><span class='answer'>1, 3, and 4<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55775' \/><div class='watu-question-choice'><input type='radio' name='answer-14342[]' id='answer-id-55775' class='answer answer-21 js-answer-label answerof-14342' value='55775' \/>&nbsp;<label for='answer-id-55775' id='answer-label-55775' class='js-answer-label answer label-21'><span class='answer'>2, 3, and 4<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(21,this)' id='btn-21' value='See Answer'  \/><input type='hidden' id='questionType21' value='radio' class=''><\/div><div class='watu-question' id='question-22'><div class='question-content'><p><strong>QUESTION 216<\/strong><br \/>A perpetual inventory system uses a minimum quantity on hand to initiate purchase<br \/>ordering procedures for restocking. In reviewing the appropriateness of the minimum quantity level established by the stores department, the internal auditor is least likely to consider<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14343' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55776' \/><div class='watu-question-choice'><input type='radio' name='answer-14343[]' id='answer-id-55776' class='answer answer-22 js-answer-label answerof-14343' value='55776' \/>&nbsp;<label for='answer-id-55776' id='answer-label-55776' class='js-answer-label answer label-22'><span class='answer'>Stockout costs, including lost customers.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55777' \/><div class='watu-question-choice'><input type='radio' name='answer-14343[]' id='answer-id-55777' class='answer answer-22 js-answer-label answerof-14343' value='55777' \/>&nbsp;<label for='answer-id-55777' id='answer-label-55777' class='js-answer-label answer label-22'><span class='answer'>Seasonal variations in forecasting inventory demand.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55778' \/><div class='watu-question-choice'><input type='radio' name='answer-14343[]' id='answer-id-55778' class='answer answer-22 php-answer-label answerof-14343' value='55778' \/>&nbsp;<label for='answer-id-55778' id='answer-label-55778' class='php-answer-label answer label-22'><span class='answer'>Optimal order sizes determined by the economic order quantities model.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55779' \/><div class='watu-question-choice'><input type='radio' name='answer-14343[]' id='answer-id-55779' class='answer answer-22 js-answer-label answerof-14343' value='55779' \/>&nbsp;<label for='answer-id-55779' id='answer-label-55779' class='js-answer-label answer label-22'><span class='answer'>Available storage space and potential obsolescence.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>The basic economic order quantity EOQ) model is based on the following variables: demand, variable cost per purchase order, and variable unit carrying cost. Thus, minimum stocking levels do not affect the EOQ.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(22,this)' id='btn-22' value='See Answer'  \/><input type='hidden' id='questionType22' value='radio' class=''><\/div><div class='watu-question' id='question-23'><div class='question-content'><p><strong>QUESTION 217<\/strong><br \/>In a company, products pass through some or all of the production departments during<br \/>manufacturing, depending upon the product being manufactured. Direct material and dire] labor costs are traced directly to the products as they flow through each production department Manufacturing overhead is assigned in each department using separate departmental manufacturing overhead rates. The inventory costing method that the manufacturing company is using in this situation is:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14344' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55780' \/><div class='watu-question-choice'><input type='radio' name='answer-14344[]' id='answer-id-55780' class='answer answer-23 php-answer-label answerof-14344' value='55780' \/>&nbsp;<label for='answer-id-55780' id='answer-label-55780' class='php-answer-label answer label-23'><span class='answer'>Absorption costing.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55781' \/><div class='watu-question-choice'><input type='radio' name='answer-14344[]' id='answer-id-55781' class='answer answer-23 js-answer-label answerof-14344' value='55781' \/>&nbsp;<label for='answer-id-55781' id='answer-label-55781' class='js-answer-label answer label-23'><span class='answer'>Activity-based costing.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55782' \/><div class='watu-question-choice'><input type='radio' name='answer-14344[]' id='answer-id-55782' class='answer answer-23 js-answer-label answerof-14344' value='55782' \/>&nbsp;<label for='answer-id-55782' id='answer-label-55782' class='js-answer-label answer label-23'><span class='answer'>Backflush costing.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55783' \/><div class='watu-question-choice'><input type='radio' name='answer-14344[]' id='answer-id-55783' class='answer answer-23 js-answer-label answerof-14344' value='55783' \/>&nbsp;<label for='answer-id-55783' id='answer-label-55783' class='js-answer-label answer label-23'><span class='answer'>Variable costing.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>Absorption costing inventories all direct manufacturing costs and both variable and fixed manufacturing overhead indirect) costs.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(23,this)' id='btn-23' value='See Answer'  \/><input type='hidden' id='questionType23' value='radio' class=''><\/div><div class='watu-question' id='question-24'><div class='question-content'><p><strong>QUESTION 218<\/strong><br \/>Which of the following e-commerce audit protocol items relates to the area of fraud?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='14345' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55784' \/><div class='watu-question-choice'><input type='radio' name='answer-14345[]' id='answer-id-55784' class='answer answer-24 js-answer-label answerof-14345' value='55784' \/>&nbsp;<label for='answer-id-55784' id='answer-label-55784' class='js-answer-label answer label-24'><span class='answer'>Segregation of duties.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55785' \/><div class='watu-question-choice'><input type='radio' name='answer-14345[]' id='answer-id-55785' class='answer answer-24 js-answer-label answerof-14345' value='55785' \/>&nbsp;<label for='answer-id-55785' id='answer-label-55785' class='js-answer-label answer label-24'><span class='answer'>Inadequacies in interfacing between e-commerce and financial management systems.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='55786' \/><div class='watu-question-choice'><input type='radio' name='answer-14345[]' id='answer-id-55786' class='answer answer-24 js-answer-label answerof-14345' value='55786' \/>&nbsp;<label for='answer-id-55786' id='answer-label-55786' class='js-answer-label answer label-24'><span class='answer'>Examination of service level agreements between buyer, supplier, and certification 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