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試験番号：IIA-CIA-Part2問題集試験科目：Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
最近更新時間：2014-08-17
問題と解答：全427問 IIA-CIA-Part2 最新な問題集
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試験番号：IIA-CGAP問題集試験科目：Certified Government Auditing Professional
最近更新時間：2014-08-17
問題と解答：全327問 IIA-CGAP 試験過去問
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試験番号：IIA-CIA-Part4問題集試験科目：Certified Internal Auditor - Part 4, Business Management Skills
最近更新時間：2014-08-17
問題と解答：全535問 IIA-CIA-Part4 認定資格
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NO.1 The organizational culture may encourage politics by creating unreasonable obstacles to
group and individual advancement. Which type of political tactic involves taking credit for another
person's work?
A. Loyalty cliques.
B. Destructive competition.
C. Empire building.
D. Posturing.
Answer: D
IIA費用 IIA-CIA-Part4試験 IIA-CIA-Part4一発合格 IIA-CIA-Part4合格点 IIA-CIA-Part4合格点
Explanation:
Posturing is an attempt to make a good impression, for example, by taking credit for others' work or
seeking to stay one jump ahead of a rival.
NO.2 For a multinational firm, which of the following is a disadvantage of an ethnocentric staffing
policy in which all key management positions are filled by parent-company nationals?
A. An ethnocentric staffing policy significantly raises compensation, training, and staffing costs.
B. An ethnocentric staffing policy produces resentment among the firm's employees in host
countries.
C. An ethnocentric staffing policy limits career mobility for parent-country nationals.
D. An ethnocentric staffing policy isolates headquarters from foreign subsidiaries.
Answer: B
IIA方法 IIA-CIA-Part4過去問 IIA-CIA-Part4模擬 IIA-CIA-Part4
Explanation:
An ethnocentric staffing policy has the advantage that expatriates may understand the objectives,
policies, and procedures of the parent firm better than local employees do.
However, ethnocentrism in hiring has the following disadvantages, among others:
(1) Expatriate managers have difficulty in adapting to a new culture, language, and physical
environment;
(2)training and relocation costs may be high;
(3)host-country governments prefer local control;
(4)the morale and performance of host-country employees will suffer.
NO.3 The competitive factor that may lead to industry overcapacity is
A. A favorable interest rate charged by suppliers of capital.
B. A short lead time for capacity expansion.
C. The existence of first mover advantages.
D. Integration of competitors.
Answer: C
IIA問題集 IIA-CIA-Part4認定証 IIA-CIA-Part4スクール IIA-CIA-Part4 IIA-CIA-Part4参考書
Explanation:
First mover advantages may be significant. Thus, short lead times for ordering equipment, lower
costs, and the ability to exploit an excess of demand over supply may encourage too many firms to
expand.
NO.4 With the shift in some countries' economies toward service industries, a new form of
organization has developed. This organization structure is referred to as the professional
bureaucracy. While this structure resembles the machine bureaucracy which relies on standardized
work processes) in several respects, it is different in one key aspect. This significant difference is that
in a professional bureaucracy:
A. Senior management has had to give up a substantial amount of control.
B. Tasks are accomplished with a high degree of efficiency.
C. There is strict adherence to rules.
D. There is a tendency for subunit conflicts to develop.
Answer: A
IIA IIA-CIA-Part4参考書 IIA-CIA-Part4
Explanation:
A professional bureaucracy e.g., a university or library) is a complex and formal but decentralized
organization in which highly trained specialists have great autonomy. The jobs performed by these
professionals require years of education and training. By their nature, such jobs can be performed
effectively only if the employees are afforded substantial autonomy.
NO.5 Which of the following is least likely to be an example of synergy?
A. A shopping mall with several businesses providing different products and performing different
services.
B. A car dealership providing warranties on automobile parts to maximize customer value.
C. A manufacturing company hiring a new manager with technological experience lacking in the
company.
D. Military Humvees being converted into sports utility vehicles for sale to civilians.
Answer: B
IIA過去問 IIA-CIA-Part4 IIA-CIA-Part4関節
Explanation:
Synergy occurs when the combination of formerly separate elements has a greater effect than the
sum of their individual effects.
However, a car dealership's provision of warranties reflects anoperational strategy designed to
provide post-purchase services to gain a competitive advantage and maximize customer value. It
does not reflect the complementary sharing of resources, technology, or competencies. In contrast,
synergy arises from selling a line of carsthat share some components or abrand identification.
NO.6 Which of the following factors is least typical of an industry that faces intense competitive
rivalry?
A. Price-cutting.
B. Large advertising budgets.
C. Frequent introduction of new products.
D. A high threat of substitutes.
Answer: D
IIA模擬 IIA-CIA-Part4 IIA-CIA-Part4関節 IIA-CIA-Part4内容
Explanation:
A high threat of substitutes reduces the attractiveness of an industry. It tends to increase the price
elasticity of demand and therefore limits price increases and profit margins. If other factors are
constant, fewer entrants result in less intense competition.
NO.7 Which of the following is false with regard to email policies?
A. Employees may use informal writing because email is often informal in nature.
B. Employees should understand that the organization has a legal right to monitor the employees'
use of the email system.
C. Filters should be used to protect against spam.
D. Emails should be concisely written.
Answer: A
IIA種類 IIA-CIA-Part4合格点 IIA-CIA-Part4一発合格 IIA-CIA-Part4通信 IIA-CIA-Part4
Explanation:
The principles of good writing still apply to emails. Therefore, emails should be written like any
other formal communication within the organization.
NO.8 A small engineering consulting firm accepts special projects from customers in a variety of
fields. Its choice of an organic organizational design was most likely based on its:
A. Lack of concern for self-fulfillment of employees.
B. Preference for formal communication.
C. Adoption of directive leadership style.
D. Participative decision making processes.
Answer: D
IIA一発合格 IIA-CIA-Part4講座 IIA-CIA-Part4 IIA-CIA-Part4取得 IIA-CIA-Part4問題集
Explanation:
The organic structure is best suited to a company that emphasizes operational efficiency less than
the flexibility needed to respond quickly to changes in its environment and the creativity to find
solutions to new problems. Decision making in this context tends to rely on input from many
sources and requires multidirectional communication. Hence, a horizontal or flat structure typified
by project or matrix management will be appropriate.
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