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| Section | Objectives |
|---|---|
| Information Security and Business Continuity | - Information security management principles - Business continuity and disaster recovery - Data protection and privacy considerations |
| Information Technology and Business Systems | - IT controls and cybersecurity fundamentals - System development lifecycle concepts - Information systems and data governance |
| Risk Management and Regulatory Environment | - Internal controls and governance concepts - Compliance and regulatory frameworks - Enterprise risk management (ERM) principles |
| Financial Management | - Budgeting and cost control - Managerial accounting concepts - Financial statements and reporting basics |
| Business Acumen and Global Business Environment | - Global business environment and market influences - Organizational structure and business processes - Business strategies and objectives alignment |
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NEW QUESTION # 414
According to Maslow's hierarchy of needs theory, which of the following best describes a strategy where a manager offers an assignment to a subordinate specifically to support his professional growth and future advancement?
Answer: B
Explanation:
Understanding Maslow's Hierarchy of Needs
Maslow's theory categorizes human needs into five levels:
Physiological Needs (Basic survival: food, water, shelter)
Safety Needs (Job security, stability, financial security)
Social Needs (Belonging, relationships, team interactions)
Esteem Needs (Recognition, achievement, respect)
Self-Actualization (Self-Fulfillment) - Reaching one's full potential, professional growth, and personal development Why Option B is Correct?
Offering an assignment for professional growth and advancement supports self-actualization (self-fulfillment).
This aligns with Maslow's highest level, where individuals seek to maximize their potential and achieve personal excellence.
IIA Standard 1100 - Independence and Objectivity emphasizes the importance of professional growth in auditing and management roles.
Why Other Options Are Incorrect?
Option A (Esteem by colleagues):
Professional growth may increase esteem, but the focus here is on self-fulfillment, not external recognition.
Option C (Sense of belonging in the organization):
Belonging is a lower-level need (social level), while professional growth aligns with self-actualization.
Option D (Job security):
Job security falls under safety needs, which is a lower-tier concern.
Professional development aligns with self-actualization, the highest level in Maslow's hierarchy, which focuses on maximizing potential.
IIA Standard 1100 supports professional growth as part of career advancement in internal auditing.
Final Justification:IIA References:
Maslow's Hierarchy of Needs (Self-Actualization Level)
IPPF Standard 1100 - Independence and Objectivity
NEW QUESTION # 415
At December 31, Year 1, an entity has the following account balances:
The preference shares are cumulative and nonparticipating and have a call price of US $55 per share. The journal entry to record the redemption of all preferences shares on January
2. Year 2, pursuant to the call provision is
Answer: B
Explanation:
The exercise of the call provision resulted in the redemption of the 10.000 preference shares issued and outstanding at the call price of US 8550.00010.000 shares $55 call price per share). To eliminate the carrying amount of the preference shares and recognize the cash paid in this transaction, the required journal entry is to debit preference shares for US $500.000. debit share premium: preference for US $20.000, and credit cash for US $550.000. The difference of US $30.000$550.000 cash - $520,000 carrying amount of the preference shares) is charged to equity debit retained earnings). No loss is reported because the recognition of a gain or loss on transactions involving an entity's own shares is prohibited.
NEW QUESTION # 416
An international nonprofit organization finances medical research. The majority of its revenue and support comes from fundraising activities, investments, and specific grants from an initial sponsoring corporation. The organization has been in operation over 15 years and has a small internal audit department. The organization has just finished a major fundraising drive that raised US $500 million for the current fiscal period.
The following are selected data from recent financial statements (US dollar figures in millions): The auditor wishes to determine if the change in investment income during the current year was due to (a) changes in investment strategy, (b) changes in portfolio mix, or (c) other factors. Which of the following analytical review procedures should the auditor use?
Answer: C
Explanation:
Regression analysis develops an equation to explain the behavior of a dependent variable (for example, investment income) in terms of one or more independent variables (for example, market risk and the risks of particular investments). Multiple regression analysis is the best approach because it allows the auditor to regress the change in investment income on more than one independent variable.
NEW QUESTION # 417
Which of the following IT disaster recovery plans includes a remote site designated for recovery with available space for basic services, such as internet and telecommunications, but does not have servers or infrastructure equipment?
Answer: C
Explanation:
A Cold Site is a remote disaster recovery facility that provides physical space and basic utilities such as electricity, internet, and telecommunications but does not include pre-installed servers, networking equipment, or other IT infrastructure. It requires a longer recovery time since the organization must procure, install, and configure necessary hardware and software before resuming operations.
* A. Frozen Site - This is not a recognized term in IT disaster recovery planning.
* C. Warm Site - A warm site has some pre-installed hardware and infrastructure but requires additional setup before full operation.
* D. Hot Site - A hot site is a fully functional duplicate of the original site, with real-time data replication, allowing for immediate recovery.
* The IIA Global Technology Audit Guide (GTAG) 10: Business Continuity Management emphasizes that organizations should classify recovery sites based on risk tolerance and recovery time objectives (RTO).
* The IIA's International Professional Practices Framework (IPPF) - Practice Advisory 2110-2 discusses IT continuity and disaster recovery as a critical element of internal audit assessments.
* NIST Special Publication 800-34 (Contingency Planning Guide for Information Technology Systems) defines and categorizes disaster recovery sites, aligning with the cold site definition.
Explanation of the Other Options:IIA References & Best Practices:Thus, the correct answer is B. Cold Site.
NEW QUESTION # 418
Which of the following is a key to successful total quality management (TQM)?
Answer: B
Explanation:
TQM emphasizes satisfaction of customers, both internal and external. TQM considers the supplier's relationship with the customer, identifies customer needs, and recognizes that everyone in a process is at some time a customer or supplier of someone else, either inside or outside of the organization. Thus, TQM begins with external customer requirements, identifies internal customer-supplier relationships and requirements, and establishes requirements for external suppliers.
NEW QUESTION # 419
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