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السؤال #1
The data below were gathered on two different machine centers and two products.Which item below would be part of a linear programming formulation of this problem?
A. aximize: Contribution 4A + 5B
B. ubject to: A 0
C. ubject to: 2
D. ubject to: 4A + 5B130
عرض الإجابة
اجابة صحيحة: C
السؤال #2
In PERT, slack is the:
A. ncertainty associated with time estimates
B. ifference between the latest starting time and earliest finishing time
C. ath that has the largest amount of time associated with it
D. umber of days an activity can be delayed without forcing a delay for the entire project
عرض الإجابة
اجابة صحيحة: D
السؤال #3
A company has several departments that conduct technical studies and prepare reports for clients. Recently, there have been long delays in having these reports copied at the company's centralized copy center because of the dramatic increase in business. !Management is considering decentralizing copy services to reduce the turnaround and provide clients with timely reports. An appropriate technique for minimizing turnaround time and the cost of providing copy services is:
A. ueuing theory
B. inear programming
C. egression analysis
D. ame theory
عرض الإجابة
اجابة صحيحة: A
السؤال #4
A retail mail order entity currently uses a central collection system that requires all checks to be sent to its headquarters. An average of 6 days is required for mailed checks to be received. 3 days for the entity to process them, and 2 days for the checks to clear through the bank. A proposed lockbox system would reduce the mailing and processing time to 2 days and the check clearing time to 1 day. The entity has an average daily collection of US $150,000. How much will the average cash balance increase
A. S $1,200,000
B. S $750,000
C. S $600,000
D. S $450,000
عرض الإجابة
اجابة صحيحة: A
السؤال #5
A clothing company sells shirts for $8 per shirt. In order to break even, the company must sell 25,000shirts. Actual sales total $300,000.What is margin of safety sales for the company?
A. 100,000
B. 200,000
C. 275,000
D. 500,000
عرض الإجابة
اجابة صحيحة: B
السؤال #6
A growing entity is assessing current working capital requirements. Ana rage of 58 days is required to convert raw materials into finished goods and to sell them. Then an average of 32 days is required to collect on receivables. If the average time the entity takes to pay for its raw materials is 15 days after they are received, the total cash conversion cycle is
A. 1 days
B. 1 days
C. 5 days
D. 0 days
عرض الإجابة
اجابة صحيحة: C
السؤال #7
Which one of the following would not be included as a reason for the company to use EFT with the EDI system?
A. o take advantage of the time lag associated with negotiable instruments
B. o allow the company to negotiate discounts with EDI vendors based upon prompt payment
C. o improve its cash management program
D. o reduce input time and input errors
عرض الإجابة
اجابة صحيحة: A
السؤال #8
Assume that nominal interest rates just increased substantially but that the expected future dividends for an entity over the long run were not affected. As a result of the increase in nominal interest rates, the entity's share price should
A. ncrease
B. ecrease
C. tay constant
D. hange, but in no obvious direction_
عرض الإجابة
اجابة صحيحة: B
السؤال #9
All of the following are objectives of pricing except:
A. mage oriented objectives
B. rofit maximization
C. tabilization
D. roduction maximization
عرض الإجابة
اجابة صحيحة: D
السؤال #10
Activity scheduling information for the installation of a new computer system is given belowThe earliest completion time for the project is:
A. -C
B. -E
C. -D-E
D. -D-C
عرض الإجابة
اجابة صحيحة: C
السؤال #11
A company that wishes to improve its rate of retention of its experienced employees might:
A. bolish its hire-from-within policy
B. mprove its fringe benefit package
C. nitiate job simplification programs
D. et a mandatory retirement age
عرض الإجابة
اجابة صحيحة: B
السؤال #12
Which of the following is a tariff?
A. icensing requirements
B. onsumption taxes on imported goods
C. nreasonable standards pertaining to product quality and safety
D. omestic content rules
عرض الإجابة
اجابة صحيحة: B
السؤال #13
In a diluted earnings-per-share computation, outstanding options issued by the reporting entity are assumed to be exercised. If the exercise price of these options exceeds the average market price, the computation would:
A. airly present diluted earnings per share on a prospective basis
B. airly present the maximum potential dilution of diluted earnings per share on a prospective basis
C. eflect the excess of the number of shares assumed issued at the average market price over the number of shares assumed issued at the exercise price
D. e anti dilutive
عرض الإجابة
اجابة صحيحة: D
السؤال #14
A local area network LAN) is best described as a(n):
A. omputer system that connects computers of all sizes, workstations, terminals, and other devices within a limited proximity
B. ystem to allow computer users to meet and share ideas and information
C. lectronic library containing millions of items of data that can be reviewed, retrieved, and analyzed
D. ethod to offer specialized software, hardware, and data-handling techniques that improve effectiveness and reduce costs
عرض الإجابة
اجابة صحيحة: A
السؤال #15
Authentication is the process by which the:
A. ystem verifies that the user is entitled to enter the transaction requested
B. ystem verifies the identity of the user
C. ser identifies him/herself to the system
D. ser indicates to the system that the transaction was processed correctly
عرض الإجابة
اجابة صحيحة: B
السؤال #16
What ensures that an entity is complying with the documented quality management system (QMS) procedures and ISO 9000 standards?
A. n internal audit system
B. he registrar
C. nsite inspections by an external auditor
D. anagement commitment
عرض الإجابة
اجابة صحيحة: A
السؤال #17
Which of the following is the most appropriate activity for an internal auditor to perform during a review of systems development activity?
A. erve on the IT steering committee that determines what new systems are to be developed
B. eview the methodology used to monitor and control the system development function
C. ecommend specific automated procedures to be incorporated into new systems that will provide reasonable assurance that all data submitted to an application are converted to machine- readable form
D. ecommended specific operational procedures that will ensure that all data submitted for processing are converted to machine-readable form
عرض الإجابة
اجابة صحيحة: B
السؤال #18
An entity in a 40% tax bracket needs of operating income to pay 1 of interest and of pretax income to pay 1 of dividends.
A. ption A
B. ption B
C. ption C
D. ption D
عرض الإجابة
اجابة صحيحة: C
السؤال #19
Management's enthusiasm for computer security seems to vary with changes in the environment, particularly the occurrence of other computer disasters.Which of the following concepts should be addressed when making a comprehensive recommendation regarding the costs and benefits of computer security?I). Potential loss if security is not implementedII). Probability of occurrencesIII). Cost and effectiveness of the implementation and operation of computer security
A. only
B. and II only
C. II only
D. , II, and III
عرض الإجابة
اجابة صحيحة: D
السؤال #20
The following steps make up the stages of a theory of constraints (TOC) analysis.I). Determine the most profitable product mix given the constraint.II). Increase capacity at the constraint.Ill). Identify the constraint.IV). Redesign the manufacturing process.V). Maximize the flow through the constraint.If executed in the correct order, the sequence is
A. II)
B. II)
C. II)
D. II)
عرض الإجابة
اجابة صحيحة: D
السؤال #21
To keep costs at a minimum and decrease the completion time by 1-1/2 days, Networks, Inc.should crash activity)
A. D and AB
B. E
C. D
D. B and CE
عرض الإجابة
اجابة صحيحة: A
السؤال #22
When assessing application controls, which one of the following input controls or edit checks is most likely to be used to detect a data input error in the customer account number field?
A. imit check
B. alidity check
C. ontrol total
D. ash total
عرض الإجابة
اجابة صحيحة: B
السؤال #23
The two broad groupings of information systems control activities are general controls and application controls. General controls include controls:
A. elating to the correction and resubmission of faulty data
B. or developing, modifying, and maintaining computer programs
C. esigned to assure that only authorized users receive output from processing
D. esigned to ensure that all data submitted for processing have been properly authorized
عرض الإجابة
اجابة صحيحة: B
السؤال #24
A business is designing its storage for accounts receivable information.What data file concepts should be used to provide the ability to answer customer inquiries as they are received?
A. equential storage and chains
B. equential storage and indexes
C. ecord keys, indexes, and pointers
D. nverted file structure indexes, and internal labels
عرض الإجابة
اجابة صحيحة: C
السؤال #25
Which of the following is not a component of physical distribution?
A. ransportation
B. ricing
C. ocation of retail outlets
D. arehousing
عرض الإجابة
اجابة صحيحة: B
السؤال #26
An automobile company that uses the futures market to set the price of steel to protect a profit against price increases is an example of:
A. short hedge
B. long hedge
C. elling future
D. elling future
عرض الإجابة
اجابة صحيحة: B
السؤال #27
Computer program libraries should be kept secure by:
A. nstalling a logging system or program access
B. onitoring physical access to program library media
C. estricting physical and logical access
D. enying remote access via terminals
عرض الإجابة
اجابة صحيحة: C
السؤال #28
Which of the following pricing policies involves the selling company setting freight charges to customers at the actual average freight cost?
A. reight absorption pricing
B. niform delivered pricing
C. one pricing
D. OB-origin pricing
عرض الإجابة
اجابة صحيحة: B
السؤال #29
If a company is customer-centered, its customers are defined as:
A. nly people external to the company who have purchased something from the company
B. nly people internal to the company who directly use its product
C. nyone external to the company and those internal who rely on its product to get their job done
D. verybody external to the company who is currently doing, or may in the future do, business with the company
عرض الإجابة
اجابة صحيحة: C
السؤال #30
A means of limiting production delays caused by equipment breakdown and repair is to:
A. chedule production based on capacity planning
B. lan maintenance activity based on an analysis of equipment repair work orders
C. re-authorize equipment maintenance and overtime pay
D. stablish a preventive maintenance program for all production equipment
عرض الإجابة
اجابة صحيحة: D
السؤال #31
Which of the following is not required by ISO 9000 standards?
A. stablishment of a quality management system
B. reation of an internal audit system
C. onsistent high quality products
D. nsite inspections by a registrar
عرض الإجابة
اجابة صحيحة: C
السؤال #32
User acceptance testing is more important in an object-oriented development process than in a traditional environment because of the implications of the:
A. bsence of traditional design documents
B. ack of a tracking system for changes
C. otential for continuous monitoring
D. nheritance of properties in hierarchies
عرض الإجابة
اجابة صحيحة: D
السؤال #33
At the introduction stage of an innovative product, the profit growth is normally slow due to:
A. xpensive sales promotion
B. igh competition
C. mass market
D. vailable alternatives
عرض الإجابة
اجابة صحيحة: A
السؤال #34
Preventing someone with sufficient technical skill from circumventing security procedures and making changes to production programs is best accomplished by:
A. eviewing reports of jobs completed
B. omparing production programs with independently controlled copies
C. unning test data periodically
D. roviding suitable segregation of duties
عرض الإجابة
اجابة صحيحة: D
السؤال #35
The best approach for minimizing the likelihood of software incompatibilities leading to unintelligible messages is for a company and its customers to:
A. cquire their software from the same software vendor
B. gree to synchronize their updating of EDI-related software
C. gree to use the same software in the same ways indefinitely
D. ach write their own version of the EDI-related software
عرض الإجابة
اجابة صحيحة: B
السؤال #36
In a critical path analysis, if slack time in an activity exists, the activity:
A. s not essential to the overall project
B. s a backup activity to replace a main activity should it fail
C. ould be delayed without delaying the overall project
D. nvolves essentially no time to complete
عرض الإجابة
اجابة صحيحة: C
السؤال #37
All of the following are potential security issues for e-commerce except:
A. orrect identification of transacting parties
B. roliferation of computer viruses
C. etermining who may rightfully make transaction decisions
D. erification of payment data
عرض الإجابة
اجابة صحيحة: B
السؤال #38
The following are the January 1 and June 30 balance sheets of an entity/From January 1 to June 30, the net works no capital:
A. ecreased by US $1 million
B. tayed the s
C. ncreased by US $1 million
D. ncreased by US $2 million
عرض الإجابة
اجابة صحيحة: C
السؤال #39
Quality cost indices are often used to measure and analyze the cost of maintaining a given level of quality. One example of a quality cost index, which uses a direct labor base, is computed asBased upon these costs data, the quality cost index:
A. ecreased four points from May to June
B. as unchanged from May to June
C. ncreased 10 points from May to June
D. ecreased 10 points from May to June
عرض الإجابة
اجابة صحيحة: A
السؤال #40
If an entity has outstanding bonds with a sinking fund provision and if interest rates have since the bonds were issued, the entity would realize a savings in meeting its sinking fund obligations by .
A. ption A
B. ption B
C. ption C
D. ption D
عرض الإجابة
اجابة صحيحة: A
السؤال #41
Tools that should be in place to ensure data integrity include III:I). Monitoring softwareII). Change controlsIII). Trend analysisIV). IV Automatic timeout
A. and III only
B. I, III, and IV only
C. , III, and IV only
D. , II, III, and IV
عرض الإجابة
اجابة صحيحة: D
السؤال #42
A firm buys like-new computer equipment from bankrupt companies and resells it in foreign markets at prices significantly below those charged by competitors. The firm is:
A. ngaged in dumping
B. ngaged in price discrimination
C. perating in a gray market
D. perating in a black market
عرض الإجابة
اجابة صحيحة: C
السؤال #43
The dominant firm in a market pursues a market-leader strategy. This strategy may involve
A. olding the market stable to avoid attracting new competitors
B. flank defense to strengthen the firm's brand
C. ending market signals as a mobile defense
D. nnovations as an offensive strategy
عرض الإجابة
اجابة صحيحة: D
السؤال #44
While auditing a marketing department, the internal auditor discovered that the product life cycle model was used to structure the marketing mix. Under such a philosophy, the price charged on a consistent basis for a specific product would probably be lowest during which life cycle stage?
A. ntroduction stage
B. rowth stage
C. aturity stage
D. ecline stage
عرض الإجابة
اجابة صحيحة: C
السؤال #45
During the growth stage of a product's life cycle,
A. he quality of products is poor
B. ew product models and features are introduced
C. here is little difference between competing products
D. he quality of the products becomes more variable and products are less differentiated
عرض الإجابة
اجابة صحيحة: B
السؤال #46
The marginal cost of debt for an entity is defined as the interest rate on debt minus
A. ption A
B. ption B
C. ption C
D. ption D
عرض الإجابة
اجابة صحيحة: C
السؤال #47
When making a cost-time trade-off in CPM analysis, the first activity that should be crashed is the activity:
A. ith the largest amount of slack
B. ith the lowest unit crash cost
C. n the critical path with the maximum possible time reduction
D. n the critical path with the lowest unit crash cost
عرض الإجابة
اجابة صحيحة: D
السؤال #48
Which of the following would be the most appropriate starting point for a compliance evaluation of software licensing requirements for an organization with more than 15,000 computer workstations?
A. etermine if software installation is controlled centrally or distributed throughout the organization
B. etermine what software packages have been installed on the organization' s computers and the number of each package installed
C. etermine how many copies of each software package have been purchased by the organization
D. etermine what mechanisms have been installed for monitoring software usage
عرض الإجابة
اجابة صحيحة: A
السؤال #49
Dale has 20 days to complete production of an order for an important customer. The customer wants 96 units of product that may be painted either red or white. The red units can be produced at a rate of 4 per day. The white units, because of a different quality of paint, can be produced at a rate of 7 per day. The materials for the red units cost US $80 each, while the white units cost US $120 each. Dale wants to keep costs at a minimum.What is the constraint that expresses the number of units to be produced
A. R + 7W = 20
B. R/4) + (W-7) 20
C. + W=20
D. R + 7W=96
عرض الإجابة
اجابة صحيحة: B
السؤال #50
The gross domestic product GDP) will fall following an increase in:
A. onsumption expenditures
B. mports
C. xports
D. nflation
عرض الإجابة
اجابة صحيحة: B
السؤال #51
The immediate goal of a theory of constraints (TOC) analysis is to:
A. aximize the efficiency of the entire production process
B. inimize direct materials cost
C. aximize contribution margin through the constraint
D. mooth production flow to eliminate backup in the system
عرض الإجابة
اجابة صحيحة: C
السؤال #52
A hospital is evaluating the purchase of software to integrate a new cost accounting system with its existing financial accounting system.Which of the following describes the most effective way for the internal audit activity to be involved in the procurement process?
A. he internal audit activity evaluates whether performance specifications are consistent with the hospital's needs
B. he internal audit activity evaluates whether the application design meets internal development and documentation standards
C. he internal audit activity determines whether the prototyped model is validated and reviewed with users before production use begins
D. he internal audit activity has no involvement since the system has already been developed externally
عرض الإجابة
اجابة صحيحة: A
السؤال #53
The network below describes the interrelationships of several activities necessary to complete a project. The arrows represent the activities. The numbers between the arrows indicate the number of months to complete each activity.The shortest time to complete the project is:
A. months
B. months
C. months
D. 4 months
عرض الإجابة
اجابة صحيحة: C
السؤال #54
Which of the following is not true about simu-lation models?
A. hey are deterministic in nature
B. he may involve sampling
C. hey mathematically estimate what actual performance would be
D. hey emulate stochastic systems
عرض الإجابة
اجابة صحيحة: A
السؤال #55
The networking capital is:
A. S $160
B. S $210
C. S $350
D. S $490
عرض الإجابة
اجابة صحيحة: B
السؤال #56
Which of the following inventory items would be the most frequently reviewed in an ABC inventory control system?
A. xpensive, frequently used, high stock-out cost items with short lead times
B. xpensive, frequently used, low stock-out cost items with long lead times
C. nexpensive, frequently used, high stock-out cost items with long lead times
D. xpensive, frequently used, high stock-out cost items with long lead times
عرض الإجابة
اجابة صحيحة: D
السؤال #57
Annual inventory holding costs equal:
A. S $750
B. S $1,250
C. S $1,750
D. S $2,250
عرض الإجابة
اجابة صحيحة: C
السؤال #58
One of the main reasons total quality management TOM) can be used as a strategic weapon is that:
A. he cumulative improvement from a company's 'QM efforts cannot readily be copied by competitors
B. ntroducing new products can lure customers away from competitors
C. educed costs associated with better quality can support higher shareholder dividends
D. QM provides a comprehensive planning process for a business
عرض الإجابة
اجابة صحيحة: A
السؤال #59
A company's product has an expected 4-year life cycle from research, development, and design through its withdrawal from the market. Budgeted costs are:The company plans to produce 200,000 units and price the product at 125°!a of the wholelife unit cost. Thus, the budgeted unit selling price is:
A. S $15
B. S $31
C. S $36
D. S $45
عرض الإجابة
اجابة صحيحة: D
السؤال #60
A characteristic of the basic economic order quantity EOQ) model is that it:
A. s relatively insensitive to error
B. hould not be used when carrying costs are large in relation to procurement costs
C. s used when product demand, lead-time, and ordering costs are uncertain
D. hould not be used in conjunction with computerized perpetual inventory systems
عرض الإجابة
اجابة صحيحة: A
السؤال #61
Under a value-added taxing system:
A. usinesses must pay a tax only if they make a profit
B. he consumer ultimately bears the incidence of the tax through higher prices
C. onsumer savings are discouraged
D. he amount of value added is the difference between an entity's sales and its cost of goods sold
عرض الإجابة
اجابة صحيحة: B
السؤال #62
Government subsidies of the domestic production of military weapons is an example of what rationale for government intervention in trade?
A. nfant industry concept
B. aintenance of essential industries
C. aintenance of extension of spheres of influence
D. rotecting the national identity
عرض الإجابة
اجابة صحيحة: B
السؤال #63
Because of the large number of factors that could affect the demand for its new product, interactions among these factors, and the probabilities associated with different values of these factors, the marketing department would like to develop a computerized model for projecting demand for this product. By using a random-number procedure to generate values for the different factors .it will be able to estimate the distribution of demand for this new product. This method of estimating the distribution of dema
A. onte Carlo simulation
B. inear programming
C. orrelation analysis
D. ifferential analysis
عرض الإجابة
اجابة صحيحة: A
السؤال #64
Which of the following "families" of controls is not described in The IIA's Global Technology Audit Guide (GTAG) 1, titled information Technology Controls?
A. overnance, management, and technical controls
B. reventive, detective, and corrective controls
C. eedback, concurrent, and feedforward controls
D. T general and application controls
عرض الإجابة
اجابة صحيحة: C
السؤال #65
In the organization of the IT function, the most important separation of duties is:
A. ot allowing the data librarian to assist in data processing operations
B. ssuring that those responsible for programming the system do not have access to data processing operations
C. aving a separate information officer at the top level of the organization outside of the accounting function
D. sing different programming personnel to maintain utility} programs from those who maintain the application programs
عرض الإجابة
اجابة صحيحة: B
السؤال #66
Systems development audit engagements include reviews at various points to ensure that development is properly controlled and managed. The reviews should include all of the following except:
A. onducting a technical feasibility study on the available hardware
B. xamining the level of user involvement at each stage of implementation
C. erifying the use of controls and quality assurance techniques for program development, conversion, and testing
D. etermining if system, user, and operations documentation conforms to formal standards
عرض الإجابة
اجابة صحيحة: A
السؤال #67
Prices vary directly with capacity usage under:
A. ollusive pricing
B. eak-load pricing
C. arket-based pricing
D. ost-based pricing
عرض الإجابة
اجابة صحيحة: B
السؤال #68
The chart displays the:
A. rithmetic mean of each computer complaint
B. elative frequency of each computer complaint
C. edian of each computer complaint
D. bsolute frequency of each computer complaint
عرض الإجابة
اجابة صحيحة: D
السؤال #69
An electronics company has decided to implement a new system through the use of rapid application development techniques.Which of the following would be included in the development of the new system?
A. eferring the need for system documentation until the final modules are completed
B. emoving project management responsibilities from the development teams
C. reating the system module by module until completed
D. sing object development techniques to minimize the use of previous code
عرض الإجابة
اجابة صحيحة: C
السؤال #70
A bank has changed from a system in which lines are formed in front of each teller - to a one line, multiple-server system.When a teller is free, the person at the head of the line goes to that teller. Implementing the new system will:
A. ecrease the bank's wage expenses because the new system uses fewer tellers
B. ecrease time customers spend in the line
C. ncrease accuracy in teller reconciliations at the end of the day because fewer customers are served by each teller
D. mprove on-the-job training for tellers because each will perform different duties
عرض الإجابة
اجابة صحيحة: B
السؤال #71
Which of the following is not a characteristic of an effective evaluation system?
A. elevant
B. ignificant
C. nbiased
D. ighly structured
عرض الإجابة
اجابة صحيحة: D
السؤال #72
Quality costing is similar in service and manufacturing organizations. Nevertheless, the differences between these organizations have certain implications for quality management. Thus,
A. irect labor costs are usually a higher percentage of total costs in manufacturing organizations
B. xternal failure costs are relatively greater in service organizations
C. uality improvements resulting in more efficient use of labor time are more likely to be accepted by employees in service organizations
D. oor service is less likely to result in loss of customers than a faulty product
عرض الإجابة
اجابة صحيحة: B
السؤال #73
When a new application is being created for widespread use in a large organization, the principal liaison between the IT function and the rest of an organization is normally a(n):
A. nd user
B. pplication programmer
C. aintenance programmer
D. ystems analyst
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اجابة صحيحة: D
السؤال #74
Which of the following is not true about the advantages of adopting ISO 9000 standards?
A. doption of ISO 9000 standards may allow an entity to sell products in foreign markets
B. SO registration makes customers more comfortable with the supplier's products and services
C. SO 9000 allows entities to understand who internal customers and users are without sharing private information
D. SO registration may help entities discover internal process and quality improvements
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اجابة صحيحة: C
السؤال #75
Contingency plans for information systems should include appropriate backup agreements.Which of the following arrangements would be considered too vendor dependent when vital operations require almost immediate availability of computer resources?
A. "hot site" arrangement
B. "cold site" arrangement
C. "cold and hot site" combination arrangement
D. sing excess capacity at another data center within the organization
عرض الإجابة
اجابة صحيحة: B
السؤال #76
All of the following are generally included in a cost-of-quality report except:
A. arranty claims
B. esign engineering
C. upplier evaluations
D. ost contribution margin
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اجابة صحيحة: D
السؤال #77
Which of the following is not a major component of an audit of e-commerce activities?
A. ake certain that goals and objectives can be achieved
B. ssess the internal control structure
C. eview the interface issues
D. valuate the business continuity and disaster recovery plans
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اجابة صحيحة: A
السؤال #78
An entity obtained a short-term bank loan of US $250,000 at an annual interest rate of 6%. As a condition of the loan, the entity is required to maintain a compensating balance of US $50,000 in its checking account. The entity's checking account earns interest at an annual rate of 2 %. Ordinarily, the entity maintains a balance of US $25,000 in its checking account for transaction purposes.What is the effective interest rate of the loan?
A.
B.
C.
عرض الإجابة
اجابة صحيحة: A
السؤال #79
Which of the following may provide a leading indicator of a future increase in gross domestic product?
A. reduction in the money supply
B. decrease in the issuance of building permits
C. n increase in the timeliness of delivery by vendors
D. n increase in the average hours worked per week of production workers
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اجابة صحيحة: D
السؤال #80
A company uses a target pricing and costing approach. The following is its costs and revenues for the current year:The company intends to increase unit sales to 120,000 in the next year by reducing the unit price to US $8. If the company is to achieve a unit target operating income of 15%, by what amount must it reduce the full cost per unit?
A. S $0
B. S $1
C. S $I
D. S $1
عرض الإجابة
اجابة صحيحة: D
السؤال #81
The cost of statistical quality control in a product quality cost system is categorized as a n)
A. nternal failure cost
B. raining cost
C. xternal failure cost
D. ppraisal cost
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اجابة صحيحة: D
السؤال #82
The halo effect may diminish the accuracy of the evaluation of employees.Which of the following is an example?
A. manager rates some employees as very good and some as very poor
B. manager's judgment of one positive trait affects his/her rating of other traits
C. he most recent behavior overshadows overall performance
D. ll personnel who work together are rated within the same narrow range
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اجابة صحيحة: B
السؤال #83
Queuing models are concerned with balancing the cost of waiting in the queue with the:
A. ost of providing service
B. umber of customers in the queue
C. verage waiting time in the queue
D. sage rate for the service being rendered
عرض الإجابة
اجابة صحيحة: A
السؤال #84
Which of the following issues would be of most concern to an auditor relating to an organization's Internet security policy?
A. uditor documentation
B. ystem efficiency
C. ata integrity
D. ejected and suspense item controls
عرض الإجابة
اجابة صحيحة: C
السؤال #85
A company is deciding whether to purchase an automated machine to manufacture one of its products. Expected net cash flows from this decision depend on several factors, interactions among those factors, and the probabilities associated with different levels of those factors. The method that the company should use to evaluate the distribution of net cash flows from this decision and changes in net cash flows resulting from changes in levels of various factors is:
A. imulation and sensitivity analysis
B. inear programming
C. orrelation analysis
D. ifferential analysis
عرض الإجابة
اجابة صحيحة: A
السؤال #86
The gross domestic product GDP) does not measure:
A. ational economic performance
B. arket-oriented activity
C. mprovements in product quality
D. he size of national output
عرض الإجابة
اجابة صحيحة: C
السؤال #87
Management of a company is attempting to build a reputation as a world-class manufacturer of quality products.Which of the following measures would not be used by the firm to measure quality?
A. he percentage of shipments returned by customers because of poor quality
B. he number of parts shipped per day
C. he number of defective parts per million
D. he percentage of products passing quality tests the first time
عرض الإجابة
اجابة صحيحة: B
السؤال #88
All of the following are methods for distributing a relational database across multiple servers except:
A. napshot making a copy of the database for distribution
B. eplication creating and maintaining replica copies at multiple locations
C. ormalization separating the database into logical tables for easier user processing
D. ragmentation separating the database into parts and distributing where they are needed
عرض الإجابة
اجابة صحيحة: C
السؤال #89
Which of the following pieces of information is useful to an internal auditor who is conducting a risk assessment for an e-commerce project?I). The business plan for the e-commerce projectII). The level of functionality required to meet the end user's needs as well as management's objectives.III). The results of a risk assessment performed to evaluate impact of internal and external forces RRR.
A. and II only
B. and III only
C. I and III only
D. )
عرض الإجابة
اجابة صحيحة: D
السؤال #90
The average labor cost per unit for the first batch produced by a new process is US $120. The cumulative average labor cost after the second batch is US $72 per product. Using a batch size of 100 and assuming the learning curve continues, the total labor cost of four batches will be:
A. S $4,320
B. S $10,368
C. S $2,592
D. S $17,280
عرض الإجابة
اجابة صحيحة: D
السؤال #91
On what basis is value-added tax collected?
A. he difference between the value of an entity's sales and the value of its purchases from other domestic entities
B. he difference between the selling price of a real estate property and the amount the entity originally paid for the property
C. he value of an entity's sales to related companies
D. he profit earned on an entity's sales
عرض الإجابة
اجابة صحيحة: A
السؤال #92
Listed below are selected line items from the cost-of-quality report for Company B for last month Category:What is Company B's total prevention and appraisal cost for last month?
A. S$786
B. S$1,154
C. S$1,940
D. S$2,665
عرض الإجابة
اجابة صحيحة: C
السؤال #93
A business is designing its storage for accounts receivable information.What data file concepts should be used to provide the ability to answer customer inquiries as they are received?
A. equential storage and chains
B. equential storage and indexes
C. ecord keys, indexes, and pointers
D. nverted file structure indexes, and internal labels
عرض الإجابة
اجابة صحيحة: C
السؤال #94
Traditional information systems development procedures that ensure proper consideration of controls may not be followed by users developing end-user computing EUC) applications.Which of the following is a prevalent risk in the development of EUC applications?
A. anagement decision making may be impaired due to diminished responsiveness to management's requests for computerized information
B. anagement may be less capable of reacting quickly to competitive pressures due to increased application development time
C. anagement may place the same degree of reliance on reports produced by EUC applications as it does on reports produced under traditional systems development procedures
D. anagement may incur increased application development and maintenance costs for EUC systems, compared with traditional mainframe) systems
عرض الإجابة
اجابة صحيحة: C
السؤال #95
The high cost of short-term financing has recently caused an entity to reevaluate the terms of credit it extends to its customers. The current policy is 1/10, net 60. If customers can borrow at the prime rate, at what prime rate must the entity change its terms of credit in order to avoid an undesirable extension in its collection of receivables?
A. %
B. %
C. %
D. %
عرض الإجابة
اجابة صحيحة: D
السؤال #96
A firm ships its product to a foreign subsidiary and charges a price that may increase import duties but lower the income taxes paid by the subsidiary. The most likely reason for these effects is that the:
A. rice is an arm's-length price
B. rice is a cost-plus price
C. ransfer price is too low
D. ransfer price is too high
عرض الإجابة
اجابة صحيحة: D
السؤال #97
A company experienced a machinery breakdown on one of its production lines. As a consequence of the breakdown, manufacturing fell behind schedule, and a decision was made to schedule overtime to return manufacturing to schedule.Which one of the following methods is the proper way to account for the overtime paid to the direct laborers?
A. he overtime hours times the sum of the straight-time wages and overtime premium entirely to manufacturing overhead
B. he overtime hours times the sum of the straight-time wages and overtime premium direct labor
C. he overtime hours times the overtime premium would be charged to repair and maintenance expense, and the overtime hours times the straight-time wages would be treated as direct labor
D. he overtime hours times the overtime premium would be charged to manufacturing overhead and the overtime hours times the straight-time wages would be treated as direct labor
عرض الإجابة
اجابة صحيحة: D
السؤال #98
A distribution channel moves goods from producers to customers. Suppose a channel has four producers, each serving the same four customers, and no middlemen. If a distributor is introduced, the number of contacts among producers, customers, and the distributor) in the channel will:
A. e unaffected
B. ecrease from 8 to 4
C. ncrease from 8 to 16
D. ecrease from 16 to 8
عرض الإجابة
اجابة صحيحة: D
السؤال #99
All of the following are stages of the business cycle except:
A. oom, or peak
B. rough
C. ecovery
D. cceleration
عرض الإجابة
اجابة صحيحة: D
السؤال #100
A manufacturing firm produces multiple families of products requiring various combinations of different types of parts. The manufacturer has identified various cost pools. One of which consists of materials handling costs. This cost pool includes the wages and employee benefits of the workers involved in receiving materials, ins ting materials, storing materials in inventory, and moving materials to the workstations; depreciation and maintenance of materials handling equipment forklift trucks): and costs of
A. irect labor hours
B. umber of units produced
C. umber of vendors involved
D. umber of parts used
عرض الإجابة
اجابة صحيحة: D
السؤال #101
When the economic order quantity EOQ) decision model is employed, the List A are being offset or balanced
A. ption A
B. ption B
C. ption C
D. ption D
عرض الإجابة
اجابة صحيحة: A
السؤال #102
Factoring is the:
A. elling of accounts receivable by one entity to another
B. elling of inventory by one entity to another
C. onversion of accounts receivable to bad debt on financial statements for accounts that are long overdue
D. djustment of inventories on financial statements for supplies that have become obsolete
عرض الإجابة
اجابة صحيحة: A
السؤال #103
To remove the effect of seasonal variation from a time series, original data should be:
A. ncreased by the seasonal factor
B. educed by the seasonal factor
C. ulti plied by the seasonal factor
D. ivided by the seasonal factor
عرض الإجابة
اجابة صحيحة: D

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