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IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q175-Q180):
NEW QUESTION # 175
Which of the following stages of contracting focuses on aligning the markets with objectives of the organization?
- A. Negotiation stage
- B. Bidding stage
- C. Initiation stage
- D. Development stage
NEW QUESTION # 176
A rapidly expanding retail organization continues to be tightly controlled by its original small management team. Which of the following is a potential risk in this vertically centralized organization?
- A. Lack of coordination among different business units.
- B. Duplication of business activities.
- C. Operational decisions are inconsistent with organizational goals.
- D. Suboptimal decision-making.
NEW QUESTION # 177
Which of the following is a security feature that involves the use of hardware and software to fitter or prevent specific information from moving between the outside network and the outside network?
- A. Virtual private network
- B. Authorization
- C. Firewall
- D. Architecture model
NEW QUESTION # 178
Which of the following are the most appropriate measures for evaluating the change in an organization's liquidity position?
- A. Accounts receivable turnover, return on assets, and the current ratio.
- B. Times interest earned, return on assets, and inventory turnover.
- C. Inventory turnover in days, the current ratio, and return on equity.
- D. Accounts receivable turnover, inventory turnover in days, and the current ratio.
NEW QUESTION # 179
In the years after the mind-service point of a depreciable asset which of the following depreciation methods will result in the highest depreciation expense?
- A. Straight line
- B. Double-declining balance
- C. Declining balance
- D. Sum of the years' digits
NEW QUESTION # 180
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