Q80. Which of the following describes the most appropriate set of tests for auditing a workstation’s logical access controls?

Q81. Which of the following is not a method for implementing a new application system?

Q82. Which of the following are included in ISO 31000 risk principles and guidelines?

Q83. The primary objective of security software is to:

Q84. At one organization, the specific terms of a contract require both the promisor end promise to sign the contract in the presence of an independent witness.
What is the primary role to the witness to these signatures?

Q85. A reader of a statement of cash flows wishes to analyze the major classes of gross cash receipts and gross cash payments from operating activities. Which methods of reporting cash flows from operating activities will supply that information?

Q86. The EOQ economic order quantity) model calculates the cost-minimizing quantity of a product to order, based an a constant annual demand, carrying costs per unit per annum, and cost per order. For example, the EOQ is approximately 447 units if the annual demand is 10,000 units, carrying costs are US $1 per item per annum, and the cost of placing an order is US $10. What will the EOQ be if the demand falls to 5,000 units per annum and the carrying and ordering costs remain at US $1 and US $10, respectively?

Q87. 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.

Q88. Under the balanced scorecard concept, employee satisfaction and retention are measures used under which of the following perspectives?

Q89. If all else is equal, entities with higher profit margins require less additional financing for any sales growth rate. If the profit marlin of an entity increased, the funds-needed line would shift:

Q90. Which of the following is an example of a smart device security control intended to prevent unauthorized users from gaining access to a device’s data or applications?

Q91. A manager has allowed a subordinate employee to have greater control and responsibility over the tasks that he performs. This is an example of which of the following?

Q92. Which of the following is true regarding the COSO enterprise risk management framework?

Q93. A checkpoint restart procedure is primarily designed to recover from:

Q94. Which of the following techniques is the most relevant when an internal auditor conducts a valuation of an organization’s physical assets?

Q95. Refer to the exhibit.

If the profit margin of an organization decreases, and all else remains equal, which of the following describes how the “Funds Needed” line in the graph below will shift?

Q96. Using the information collected, the organization should focus on:

Q97. Organization X owns a 38 percent equity stake in Organization Y. Which of the following statements is true regarding the financial treatment for this relationship?

Q98. Which of the following statements pertaining to a market skimming pricing strategy is not true?

Q99. Which of the following purchasing scenarios would gain the greatest benefit from implementing electronic data interchange?

Q100. In computing the loss per share of ordinary shares, cumulative preference dividends not earned should be:

Q101. In May Raymar will be required to:

Q102. Overtime conditions and pay were recently set by the human resources department. The production department has just received a request for a rush order from the sales department. The production department protests that additional overtime costs will be incurred as a result of the order. The sales department argues that the order is from an important customer. The production department processes the order. To control costs, which department should never be charged with the overtime costs generated as a result of the rush order?