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| Section | Objectives |
|---|---|
| Topic 1: Information Technology and Business Systems | - IT controls and cybersecurity fundamentals - System development lifecycle concepts - Information systems and data governance |
| Topic 2: Financial Management | - Managerial accounting concepts - Budgeting and cost control - Financial statements and reporting basics |
| Topic 3: Risk Management and Regulatory Environment | - Compliance and regulatory frameworks - Internal controls and governance concepts - Enterprise risk management (ERM) principles |
| Topic 4: Business Acumen and Global Business Environment | - Business strategies and objectives alignment - Global business environment and market influences - Organizational structure and business processes |
| Topic 5: Information Security and Business Continuity | - Business continuity and disaster recovery - Data protection and privacy considerations - Information security management principles |
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NEW QUESTION # 90
Which of the following costs of quality is a failure cost?
Answer: A
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.
NEW QUESTION # 91
Which of the following statements, is true regarding the capital budgeting procedure known as discounted payback period?
Answer: A
Explanation:
The discounted payback period (DPP) is a capital budgeting technique that determines how long it takes for a project's discounted cash flows to recover its initial investment. Unlike the regular payback period, the DPP accounts for the time value of money by discounting future cash flows.
* (A) It calculates the overall value of a project.
* Incorrect. The discounted payback period only measures how long it takes to recover the initial investment-it does not determine the overall value of a project. Net Present Value (NPV) and Internal Rate of Return (IRR) are used to evaluate a project's overall value.
* (B) It ignores the time value of money.
* Incorrect. Unlike the regular payback period, the discounted payback period accounts for the time value of money by discounting future cash flows using a required rate of return.
* (C) It calculates the time a project takes to break even. #
* Correct. The discounted payback period determines how long it takes for the present value of cash inflows to recover the initial investment. It helps assess the risk and liquidity of a project.
* IIA GTAG "Auditing Capital Budgeting and Investment Decisions" states that discounted payback is useful for assessing the risk of projects by considering cash flow recovery time.
* (D) It begins at time zero for the project.
* Incorrect. The calculation starts at time zero (when the investment is made), but the method itself focuses on future discounted cash flows to determine the break-even point.
* IIA GTAG - "Auditing Capital Budgeting and Investment Decisions"
* COSO ERM Framework - Capital Investment Risk Management
* GAAP/IFRS - Discounted Cash Flow Methods
Analysis of Answer Choices:IIA References:Thus, the correct answer is C, as the discounted payback period measures the time needed to break even after adjusting for the time value of money.
NEW QUESTION # 92
The audit committee has asked the internal audit activity to integrate data analytics into all work programs going forward. To accomplish this, which of the following describes the first step an audit team should take when planning for an audit?
Answer: D
Explanation:
Explanation/Reference:
NEW QUESTION # 93
In making a cash flow analysis of property, plant, and equipment PPE), the internal auditor discovered that depreciation expense for the period was US $10,000. PPE with a cost of US $50,000 and related accumulated depreciation of US $30,000 was sold for a gain of US $1.000. If the carrying amount of PPE increased by US $80,000 during the period, how much PPE was purchased this period?
Answer: D
Explanation:
The carrying amount of the PPE account, net of accumulated depression is increased by the cost of purchases and decreased by the carrying amount of items of PPE sold and depreciation. the net PPE decreased by the carrying amount of items sold, or US$20,000($50,000 cost-$30,000 accumulated depreciation),and by the US$10,000 of depreciation, if PE still increased byUS$80,000,US$110,000($30,000 total decrease+$80,000 increase)of equipment must have3 been purchased.
NEW QUESTION # 94
According to IIA guidance, which of the following corporate social responsibility (CSR) activities is appropriate for the internal audit activity to perform?
Answer: C
NEW QUESTION # 95
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