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Download ACCA CIA Challenge Exam Exam Dumps
NEW QUESTION 49
Organizational activities that complement each other and create a competitive advantage are called a:
- A. Merger.
- B. Joint venture.
- C. Strategic fit.
- D. Strategic goal.
Answer: C
NEW QUESTION 50
Which of the following techniques would be least effective in resolving the conflict created by an internal audit client's perception of the audit report as a personal attack on his management performance?
- A. The auditor should make recommendations based on objective criteria, rather than based on a subjective assessment.
- B. The auditor should focus on the audit client as a person and understand him, rather than just concentrating on the problem.
- C. The auditor should take a flexible position on the recommendations and focus on resolving the issue by addressing the interests of the people concerned.
- D. The auditor should explore alternative solutions to address the audit problem, so the audit client has options.
Answer: B
NEW QUESTION 51
A new internal audit activity is creating its first charter. According to IIA guidance, which of the following objectives would be appropriate for inclusion in the charter?
- A. Oversee the establishment and administration of an effective risk management program.
- B. Evaluate the adequacy and effectiveness of the organization's governance activities.
- C. Assist management in implementing recommended control improvements.
- D. Continuously monitor the organization's overall risk activities in relation to its risk appetite.
Answer: A
NEW QUESTION 52
Which of the following best describes the four components of a balanced scorecard?
- A. Customers, support, critical success factors, and learning.
- B. Customers, innovation, growth, and internal processes.
- C. Financial measures, learning and growth, customers, and internal processes.
- D. Business objectives, critical success factors, innovation, and growth.
Answer: C
NEW QUESTION 53
Which of the following actions is most likely to gain support for process change?
- A. Engage the various communities of practice within the organization.
- B. Demonstrate support from senior management.
- C. Set clear objectives.
- D. Establish key competencies.
Answer: A
NEW QUESTION 54
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