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CIA IIA-CIA-Part3-3P IIA Study Notes

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Question 48

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

Options:

A.

Cutbacks in preventive maintenance.

B.

An inadequately trained and supervised labor force.

C.

A large number of rush orders.

D.

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

Question 49

If a bank's activities are categorized under such departments as community banking, institutional banking, and agricultural banking, what kind of departmentalization is being utilized?

Options:

A.

Product departmentalization.

B.

Process departmentalization.

C.

Functional departmentalization.

D.

Customer departmentalization.

Question 50

Under a value-added taxing system:

Options:

A.

Businesses must pay a tax only if they make a profit.

B.

The consumer ultimately bears the cost of the tax through higher prices.

C.

Consumer savings are discouraged.

D.

The amount of value added is the difference between an organization's sales and its cost of goods sold.

Question 51

Which of the following factors would reduce dissatisfaction for a management trainee but would not particularly motivate the trainee?

Options:

A.

A sense of achievement.

B.

Promotion.

C.

Recognition.

D.

An incremental increase in salary.

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Exam Code: IIA-CIA-Part3-3P
Exam Name: CIA Exam Part Three: Business Knowledge for Internal Auditing
Last Update: Nov 21, 2024
Questions: 488
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