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According to IIA guidance, which of the following is a broad collection of integrated policies, standards, and procedures used to guide the planning and execution of a project?

A.

Project portfolio.

B.

Project development.

C.

Project governance.

D.

Project management methodologies.

Which of the following recognized competitive strategies focuses on gaining efficiencies?

A.

Focus

B.

Cost leadership

C.

Innovation

D.

Differentiation

According to HerzBerg's Two-Factor Theory of Motivation, which of the following factors ate mentioned most often By satisfied employees?

A.

Salary and status

B.

Responsibility and advancement

C.

Work conditions and security

D.

Peer relationships and personal life

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.

Sum of the years' digits

B.

Declining balance

C.

Double-declining balance

D.

Straight line

According to IIA guidance on IT which of the following best describes a but recovery and restore processes have not been defined?

A.

Hot recovery plan

B.

Warm recovery plan

C.

Cold recovery plan.

D.

Absence of recovery plan

An internal auditor has been approved lo gather data directly horn the organization's relational database management system tor data analyses To collect the data which of the Wowing is most important for the auditor to know?

A.

Structured query language

B.

Spreadsheet software such as Excel

C.

Data management system such as Oracle

D.

Basic web development

Which of the following application controls verifies the accuracy of transaction results in a system?

A.

Input controls

B.

Output controls

C.

Processing controls

D.

Integrity controls

Which of the following devices best controls both physical and logical access to information systems?

A.

Plenum.

B.

Biometric lock.

C.

Identification card.

D.

Electromechanical lock.

An organization has a total asset turnover of 3.0 times and a total debt-to-total assets ratio of 80 percent. If the organization has total debt of $1 000 000 what is the organization's sales level?

A.

$266.667

B.

$416,667

C.

$3.750.000

D.

$5 000.000

An organization is experiencing a high turnover. Which of the following can human resources deploy to effectively detect the root cause of turnover?

A.

Require regular performance appraisals

B.

Perform exit interviews

C.

Encourage periodic rotation of employee duties.

D.

Ensure mandatory vacations