Q73. Which of the following can be classified as debt investments?

Q74. For a multinational organization, which of the following is a disadvantage of an ethnocentric staffing policy?
1) It significantly raises compensation and staffing costs.
2) It produces resentment among the organization’s employees in host countries.
3) It limits career mobility for parent-country nationals.
4) It can lead to cultural myopia.

Q75. Which of the following are appropriate reasons for internal auditors to document processes as part of an audit engagement?
1) To determine areas of primary concern.
2) To establish a standard format for process mapping.
3) To define areas of responsibility within the organization.
4) To assess the performance of employees.

Q76. A multinational organization allows its employees to access work email via personal smart devices. However, users are required to consent to the installation of mobile device management (MDM) software that will remotely wipe data in case of theft or other incidents.
Which of the following should the organization ensure in exchange for the employees’ consent?

Q77. Which of the following is a characteristic of an emerging industry?

Q78. A company produces water buckets with the following costs per bucket:
Direct labor = $2
Direct material = $5
Fixed manufacturing = $3.50
Variable manufacturing = $2.50
The water buckets are usually sold for $15. However, the company received a special order for 50,000 water buckets at $11 each.
Assuming there is adequate manufacturing capacity and all other variables are constant, what is the relevant cost per unit to consider when deciding whether to accept this special order at the reduced price?

Q79. Which stage of group development is characterized by a decrease in conflict and hostility among group members and an increase in cohesiveness?

Q80. Which of me following responsibilities would ordinary fall under the help desk function of an organization?

Q81. When attempting to devise creative solutions to problems, team members initially should do which of the following?

Q82. A manager has difficulty motivating staff to improve productivity, despite establishing a lucrative individual reward system. Which of the following is most likely the cause of the difficulty?

Q83. Which of the following roles would be least appropriate for the internal audit activity to undertake with regard to an organization’s corporate social responsibility (CSR) program?

Q84. A capital investment project will have a higher net present value, everything else being equal, if it has:

Q85. According to IIA guidance, which of the following statements is true with regard to workstation computers that access company information stored on the network?

Q86. An internal auditor for a pharmaceutical company is planning a cybersecurity audit and conducting a risk assessment.
Which of the following would be considered the most significant cyber threat to the organization?

Q87. Which of the following is a limiting factor for capacity expansion?

Q88. Which of the following is a project planning methodology that involves a complex series ot required simulations to provide information about schedule risk?

Q89. Which of the following is true of bond financing, compared to common stock, when all other variables are equal?

Q90. Providing knowledge, motivating organizational members, controlling and coordinating individual efforts, and expressing feelings and emotions are all functions of:

Q91. At what stage of project integration management would a project manager and project management team typically coordinate the various technical and organizational interfaces that exist in the project?

Q92. An organization has recorded the following profit and expenses:
Profit before interest and tax
$200,000
Sales
$2,300,000
Purchases of materials
$700,000
Interest expenses
$30,000
If the value-added tax (VAT) rate is 20 percent and the corporate tax rate is 30 percent, which of the following is the amount of VAT that the organization has to pay?

Q93. When an organization is choosing a new external auditor, which of the following is the most appropriate role for the chief audit executive to undertake?

Q94. Which of the following is a major advantage of decentralized organizations, compared to centralized organizations?

Q95. Which of the following strategies is most appropriate for an industry that is in decline?

Q96. A retail organization mistakenly did not include S10.000 of inventory in the physical count at the end of the year. What was the impact to the organization’s financial statements?