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| Section | Objectives |
|---|---|
| Financial Management | - Budgeting and cost control - Managerial accounting concepts - Financial statements and reporting basics |
| Business Acumen and Global Business Environment | - Business strategies and objectives alignment - Organizational structure and business processes - Global business environment and market influences |
| Risk Management and Regulatory Environment | - Compliance and regulatory frameworks - Enterprise risk management (ERM) principles - Internal controls and governance concepts |
| Information Technology and Business Systems | - Information systems and data governance - IT controls and cybersecurity fundamentals - System development lifecycle concepts |
| Information Security and Business Continuity | - Information security management principles - Business continuity and disaster recovery - Data protection and privacy considerations |
>> IIA-CIA-Part3 Praxisprüfung <<
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678. Frage
When using PERT Program Evaluation Review Technique), the expected time for an activity when given an optimistic time A), a pessimistic time B), and a most likely time m) is calculated by which one of the following formulas?
Antwort: B
Begründung:
PERT was developed to aid managers in controlling large, complex projects. PERT analysis includes probabilistic estimates of activity completion times. Three time estimates are made: Optimistic, most likely, and pessimistic. The time estimates for an activity are assumed to approximate a beta probability distribution. PERT approximates the mean of the beta distribution by dividing the sum of the optimistic time, the pessimistic time, and four times the most likely time by six.
679. Frage
An organization's board of directors is particularly focused on positioning, the organization as a leader in the industry and beating the competition. Which of the following strategies offers the greatest alignment with the board's focus?
Antwort: C
Begründung:
Understanding Competitive Business Strategies:
The board of directors' focus is on industry leadership and outperforming competitors.
A strong research and development (R&D) strategy drives innovation, allowing the organization to introduce new and differentiated products that enhance competitive advantage.
Why Option C (Investment in R&D) Is Correct?
R&D drives product innovation, helping the organization stay ahead of competitors.
Investing in new technologies and unique product features differentiates the company and strengthens market leadership.
IIA Standard 2120 - Risk Management supports evaluating strategic investments that enhance business growth and competitive positioning.
Why Other Options Are Incorrect?
Option A (Divesting unprofitable product lines):
While divestment improves financial health, it does not directly contribute to market leadership.
Option B (Increasing diversity of business units):
Expanding into new business areas spreads risk but may not provide a focused competitive advantage in the primary industry.
Option D (Relocating manufacturing to another country):
Lowering costs improves efficiency, but it does not directly position the company as an industry leader.
Investing in R&D aligns best with the board's goal of industry leadership and competitive advantage.
IIA Standard 2120 supports strategic risk management and innovation investment.
Final Justification:IIA References:
IPPF Standard 2120 - Risk Management (Strategic Investment & Competitive Advantage) COSO ERM - Business Growth & Innovation Risk Management Porter's Competitive Strategy Model - R&D as a Market Differentiator
680. Frage
Countries X and Y both have freely floating exchange rate systems and an active trading relationship. If incomes [List A] in country X while all other factors remain unchanged, then the currency of country X will tend to [List B] relative to the currency of country Y.
Antwort: C
681. Frage
A desired result of the sharing of information by all functions and organizations in the supply chain is:
Antwort: C
Begründung:
Sharing information about sales, inventory, pricing, advertising campaigns, and sales forecasts by all functions and organizations in the supply chain moderates demand uncertainty for all parties. The desired results are (1) minimization of inventories held by suppliers, manufacturers, and retailers; (2) avoidance of stockouts; (3) fewer rush orders; and (4) production as needed by retailers.
682. Frage
Assume that the construction company recognizes US $2 million of revenue for the long-term contract in Year 1 If the company uses the percentage-of-completion method cost-to cost basis), the difference between revenue recognized to date and contract billings at the end of Year 1 will be shown on the December 31, Year 1, balance sheet as a <List A> of <List B>.
Antwort: D
Begründung:
The gross amount due from to customers for contract work is an asset liability. If the amount of costs incurred plus recognized profits minus recognized loss exceeds progress billings, the entity reports an asset. If the amount of progress billings exceeds costs incurred plus recognized profits minus recognized losses, the entity reports a liability. At the end of Year 1, the company had recognized US $2,000,000 of revenue costs to date +recognized profit) and had submitted billings of US $6,000,000. Thus, the excess billings equal US $4,000,000. Because the billings exceed revenue recognized, this amount is listed as a current liability. It represents deferred revenue. Given a US $10 million fixed price and US $8.5 million of total costs, the assumption that US $2 million of revenue was recognized under the percentage-of-completion method cost-to-cost basis) necessarily includes the assumption that the stage of completion was 20%US $2 million $10 million), that recognized profit was US $300,000 [($10 million - $8.5 million) x 20%], and that costs to date were US $1 7 million$8.5 million x 20%). On January 1. a new landscaping firm, Bandit Co., acquired a fleet of vehicles, all the necessary tools and equipment, and a parking and storage facility. It began operations immediately. It is now the end of the first year of operations, and the first set of year-end financial statements are being prepared. Several decisions have to be made regarding the appropriate accounting and reporting practices for this company. Relevant information for several of these items is described in the following list of transactions and events: At year-end, the parking and storage facility that was purchased for US $150,000 has a fair value of US $250,000. The physical flow of inventory is first in, first out, and the cost of materials has risen steadily over the year. To promote sales for the coming year, maintenance contracts were sold in December at very reasonable prices, provided that the customers paid cash. On April 1, the company arranged a US $100,000 10% bank loan. Interest payments of US $5,000 are due on October 1 and April 1 of each year during the 5-year term of the loan. During the first year of operations, the company experienced a 5% bad debt rate on credit sales None of the bad debts are expected to be recovered, given that 5% i s the industry average level of bad debts. Total credit sales for the year were U $400,000. The year-end balance of accounts receivable includes uncollected overdue accounts of US $100,000. Half of the uncollected overdue amounts are estimated to be uncollectible.
683. Frage
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