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Certified Internal IIA-CIA-Part3 这个考古題是由Goldmile-Infobiz提供的。
Certified Internal IIA-CIA-Part3試題 - Business Knowledge for Internal Auditing 彰顯一個人在某一領域是否成功往往體現在他所獲得的資格證書上，在IT行業也不外如是。 IIA-CIA-Part3 證照資訊題庫資料中的每個問題都由我們專業人員檢查審核，為考生提供最高品質的考古題。如果您希望在短時間內獲得IIA IIA-CIA-Part3 證照資訊認證，您將永遠找不到比Goldmile-Infobiz更好的產品了。
選擇最新版本的IIA IIA-CIA-Part3試題考古題，如果你考試失敗了，我們將全額退款給你，因為我們有足夠的信心讓你通過IIA-CIA-Part3試題考試。IIA IIA-CIA-Part3試題考古題是最新有效的學習資料，由專家認證，涵蓋真實考試內容。擁有高品質的考題資料，能幫助考生通過第一次嘗試的IIA-CIA-Part3試題考試。
IIA IIA-CIA-Part3試題 - Goldmile-Infobiz有龐大的資深IT專家團隊。
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如果你選擇了Goldmile-Infobiz的幫助，我們一定不遺餘力地幫助你通過考試。而且我們還會為你提供一年的免費的更新考試練習題和答案的售後服務。
IIA-CIA-Part3 PDF DEMO:
QUESTION NO: 1
A company with many branch stores has decided to use its best-performing store as a benchmark organization for the purpose of analyzing the accuracy and reliability of branch store financial reporting.
Which one of the following is the most likely measure to be included in a financial benchmark?
A. High turnover of employees.
B. High level of employee participation in setting budgets.
C. High amount of bad debt write-offs.
D. High number of suppliers.
Answer: C
Explanation:
Internal benchmarking is the application of best practices in one part of the organization (e.g., a high-performing branch store) to its other parts (other branches). This process requires, among other things, use of quantitative and qualitative measures. A key indicator for financial performance measurement is the amount of bad debt write-offs. A high level of bad debt write-offs could indicate fraud, which would compromise the accuracy and reliability of financial reports. Bad debt write-offs may result from recording fictitious sales.
QUESTION NO: 2
Which of the following costs of quality is a failure cost?
A. Systems development costs.
B. Costs of inspecting in-process items.
C. Contract penalty for delivery of nonconforming goods.
D. Costs of quality circles.
Answer: C
Explanation:
Failure costs are incurred after defective output has been removed from production. A contract penalty for faulty goods is an example of an external failure cost.
QUESTION NO: 3
A traditional quality control process in manufacturing consists of mass inspection of goods only at the end of a production process. A major deficiency of the traditional control process is that:
A. It is expensive to do the inspections at the end of the process.
B. It is not possible to rework defective items.
C. It is not 100% effective.
D. It does not focus on improving the entire production process.
Answer: A
Explanation:
The process used to produce the goods is not thoroughly reviewed and evaluated for efficiency and effectiveness. Preventing defects and increasing efficiency by improving the production process raises quality standards and decreases costs.
QUESTION NO: 4
In which of the following organizational structures does total quality management (TQM) work best?
A. Hierarchal.
B. Teams of people from the same specialty.
C. Teams of people from different specialties.
D. Specialists working individually.
Answer: C
Explanation:
TQM advocates replacement of the traditional hierarchal structure with teams of people from different specialties. This change follows from TQM's emphasis on empowering employees and teamwork. Employees should (1) have proper training, necessary information, and the best tools;
(2) be fully engaged in the decision process; and (3) receive fair compensation. If such empowered employees are assembled in teams of individuals with the required skills, TQM theorists believe they will be more effective than people performing their tasks separately in a rigid structure.
QUESTION NO: 5
The use of teams in total quality management (TQM) is important because:
A. Well-managed teams can be highly creative and are able to address complex problems better than individuals can.
B. Teams are quicker to make decisions, thereby helping to reduce cycle time.
C. Employee motivation is higher for team members than for individual contributors.
D. The use of teams eliminates the need for supervision, thereby allowing a company to become leaner and more profitable.
Answer: A
Explanation:
Teams can use the diverse knowledge and skills of all team members. Employee involvement means training and empowering employees to harness their creativity for problem solving. Quality control circles are used to obtain input from employees and to locate the best perspective on problem solving.
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Updated: May 27, 2022