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IIA-ACCA Practice Questions

ACCA CIA Challenge Exam

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Question # 81

What kind of strategy would be most effective for an organization to adopt in order to implement a unique advertising campaign for selling identical product lines across all of its markets?

Options:

A.  

Export strategy

B.  

Transnational strategy.

C.  

Multi-domestic strategy

D.  

Globalization strategy.

Discussion 0
Question # 82

Which of the following actions is most likely to gain support for process change?

Options:

A.  

Set clear objectives.

B.  

Engage the various communities of practice within the organization.

C.  

Demonstrate support from senior management.

D.  

Establish key competencies.

Discussion 0
Question # 83

Which of the following is a limiting factor for capacity expansion?

Options:

A.  

Government pressure on organizations to increase or maintain employment.

B.  

Production orientation of management.

C.  

Lack of credible market leader in the industry.

D.  

Company diversification.

Discussion 0
Question # 84

Data encryption is an example of which of the following controls?

Options:

A.  

Application control.

B.  

IT general control

C.  

Data input control

D.  

Data output control

Discussion 0
Question # 85

Which of the following control features consists of a set of authorization codes that distinguishes among actions such as reading, adding, and deleting records?

Options:

A.  

Internally encrypted passwords

B.  

System access privileges.

C.  

Logon passwords

D.  

Protocol controls.

Discussion 0
Question # 86

When writing a business memorandum, the writer should choose a writing style that achieves all of the following except:

Options:

A.  

Draws positive attention to the writing style.

B.  

Treats all receivers with respect.

C.  

Suits the method of presentation and delivery.

D.  

Develops ideas without overstatement.

Discussion 0
Question # 87

Which of the following factors is most responsible for the increasing risk that unauthorized parties may obtain or tamper with personal data?

Options:

A.  

The lack of legal and industry frameworks on privacy.

B.  

The absence of generally accepted privacy principles.

C.  

The rapid growth and evolution of technology.

D.  

The legislated need to retain sensitive personal information.

Discussion 0
Question # 88

Which of the following describes the most appropriate set of tests for auditing a workstation's logical access controls?

Options:

A.  

Review the list of people with access badges to the room containing the workstation and a log of those who accessed the room.

B.  

Review the password length, frequency of change, and list of users for the workstation's login process.

C.  

Review the list of people who attempted to access the workstation and failed, as well as error messages.

D.  

Review the passwords of those who attempted unsuccessfully to access the workstation and the log of their activity.

Discussion 0
Question # 89

According to IIA guidance, which of the following corporate social responsibility (CSR) activities is appropriate for the internal audit activity to perform?

Options:

A.  

Determine the optimal amount of resources for the organization to invest in CSR.

B.  

Align CSR program objectives with the organization's strategic plan.

C.  

Integrate CSR activities into the organization's decision-making process.

D.  

Determine whether the organization has an appropriate policy governing its CSR activities.

Discussion 0
Question # 90

During the last year, an organization had an opening inventory of $300,000, purchases of $980,000, sales of $1,850,000, and a gross margin of 40 percent. What is the closing inventory if the periodic inventory system is used?

Options:

A.  

$170,000

B.  

$280,000

C.  

$300,000

D.  

$540,000

Discussion 0
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