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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Information Technology | 20% | - IT Infrastructure and Applications
|
| Topic 2: Financial Management | 20% | - Financial Management and Capital Budgeting
|
| Topic 3: Business Acumen | 35% | - Organizational Objectives, Behavior, and Performance
|
| Topic 4: Information Security | 25% | - Security Incidents and Continuity
|
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NEW QUESTION # 81
What selling price would the company have to charge for its product in Year 2 to maintain the same contribution margin percentage rate as in Year 1?
Answer: D
Explanation:
The CMR equals unit contribution margin UCM) divided by unit selling price. The UCM equals the unit selling price minus unit variable cost. The original unit selling price was US $60 $9,000,000 revenue 150,000 units), and the original unit variable cost was US $27 [ $1,800,000 + $720,000 + $1,080,000 + $450,000) + 150,000 units]. The original CPr1R was therefore US $.55 [ $60 - $27) + $60]. The new unit variable cost was calculated as US $28.80. Accordingly the unit selling price X) is US $64.
NEW QUESTION # 82
When granting third parties temporary access to an entity's computer systems, which of the following is the most effective control?
Answer: A
NEW QUESTION # 83
Management is pondering the following question:
"How does our organization compete?"
This question pertains to which of the following levels of strategy?
Answer: D
Explanation:
* Understanding Strategic Levels in an Organization:
* Corporate-Level Strategy: Defines overall company direction, including mergers, acquisitions, and diversification.
* Business-Level Strategy: Focuses on how the company competes in its industry (e.g., cost leadership, differentiation).
* Functional-Level Strategy: Relates to specific departments (marketing, HR, IT) supporting business-level goals.
* Why Option C (Business-Level Strategy) Is Correct?
* The question "How does our organization compete?" directly relates to business-level strategy
.
* It focuses on competitive positioning within the industry, such as:
* Cost leadership (competing on price)
* Differentiation (unique product offerings)
* IIA Standard 2110 - Governance requires auditors to evaluate strategic alignment with competitive positioning.
* Why Other Options Are Incorrect?
* Option A (Functional-Level Strategy):
* Focuses on departmental decisions, not overall competition.
* Option B (Corporate-Level Strategy):
* Corporate strategy defines broad company direction, not specific competition strategies.
* Option D (Department-Level Strategy):
* Similar to functional strategy, it does not define how the company competes in the industry.
* Business-level strategy answers "How does our organization compete?" by defining industry- specific competitive approaches.
* IIA Standard 2110 supports governance over strategic positioning.
Final Justification:IIA References:
* IPPF Standard 2110 - Governance (Strategic Planning & Competitive Advantage)
* Porter's Competitive Strategy Framework
* COSO ERM - Strategic Risk Management
NEW QUESTION # 84
Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?
Answer: C
Explanation:
The ability of user-developed spreadsheets to meet user needs is generally a benefit, not a concern.
Spreadsheets are often created because they are flexible, fast, and tailored to specific business requirements.
However, reliance on user-developed spreadsheets creates risks when they become increasingly complex, interface with corporate systems without proper controls, or contain hidden columns, formulas, worksheets, or undocumented logic. These risks can lead to errors, unauthorized changes, incomplete data, and unreliable reporting. Internal audit should evaluate spreadsheet governance, access protection, version control, formula integrity, review procedures, change tracking, and backup. Since meeting user needs is the positive reason spreadsheets are used, not a concern, Option C is correct.
NEW QUESTION # 85
Which of the following would most likely be found in an organization that uses a decentralized organizational structure?
Answer: A
Explanation:
Comprehensive and Detailed Step-by-Step Explanation with All IIA References:
Understanding Decentralized Organizational Structures
A decentralized organization distributes decision-making authority to lower levels of management and employees rather than concentrating power at the top.
This structure requires a strong organizational culture to ensure alignment with company goals since direct oversight is reduced.
Why Option A is Correct?
Higher reliance on organizational culture is necessary in decentralized organizations because:
Employees must make independent decisions that align with company values and objectives.
Leaders trust teams to operate autonomously, which requires a shared sense of mission and ethics.
IIA Standard 2110 - Governance emphasizes the importance of corporate culture in managing risks within decentralized structures.
Decentralization requires informal controls like culture, rather than rigid policies and electronic monitoring.
Why Other Options Are Incorrect?
Option B (Clear expectations set for employees):
While clear expectations are important, they are common in both centralized and decentralized structures and do not distinguish decentralization.
Option C (Electronic monitoring techniques employed):
Centralized organizations are more likely to use electronic monitoring for control. Decentralized structures rely more on trust and culture.
Option D (Defined code for employee behavior):
Both centralized and decentralized organizations have codes of conduct, but culture plays a stronger role in decentralized settings.
Decentralized organizations rely on strong corporate culture to ensure employees make decisions aligned with organizational goals.
IIA Standard 2110 supports corporate culture as a key element in governance and risk management.
Final Justification:IIA References:
IPPF Standard 2110 - Governance (Corporate Culture & Risk Management)
COSO ERM Framework - Culture & Decision-Making in Decentralized Structures
NEW QUESTION # 86
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