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خذ اختبارات أخرى عبر الإنترنت
السؤال #1
As part of a risk analysis, an auditor wishes to forecast the percentage growth in next month's sales for a particular plant using the past 30 months' sales results. Significant changes in the organization affecting sales volumes were made within the last 9 months. The most effective analysis technique to use would be
A. nweighted moving average
B. xponential smoothing
C. ueuing theory
D. inear regression analysis
عرض الإجابة
اجابة صحيحة: B
السؤال #2
Effective internal control for application development should provide for which of the following?I). A project steering committee to initiate and oversee the systemII). A technical systems programmer to evaluate systems softwareIII). Feasibility studies to evaluate existing systemsIV). The establishment of standards for systems design and programming
A. and Ill only
B. , II, and IV only
C. , Ill, and IV only
D. I, Ill, and IV only
عرض الإجابة
اجابة صحيحة: C
السؤال #3
The system requiring the most extensive backup and recovery procedures is a(n):
A. atch system for payroll processing
B. atabase system for online order entry
C. ile-oriented system for billing clients
D. ndexed sequential access method file system for fixed asset accounting
عرض الإجابة
اجابة صحيحة: B
السؤال #4
The best preventive measure against a computer virus is to:
A. ompare software in use with authorized versions of the software
B. xecute virus exterminator programs periodically on the system
C. llow only authorized software from known sources to be used on the system
D. repare and test a plan for recovering from the incidence of a virus
عرض الإجابة
اجابة صحيحة: C
السؤال #5
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 #6
Based on the balance sheet shown in Exhibit A, the debt ratio is:
A. 0%
B. 0%
C. 0%
D. 00%
عرض الإجابة
اجابة صحيحة: C
السؤال #7
In which product-mix pricing strategy is it appropriate for the seller to accept any price that exceeds the storage and deliver} casts for the product?
A. y-product pricing
B. ptional-product pricing
C. aptive-product pricing
D. roduct-bundle pricing
عرض الإجابة
اجابة صحيحة: A
السؤال #8
A company allows each of its departments to develop its own system for evaluating performance. How should the personnel director communicate appraisal information to a new employee?
A. resenting anything that is pertinent to the listener's situation
B. roviding an overview of all systems within the company
C. escribing how her own performance is evaluated
D. iscussing each department's evaluation system in detail
عرض الإجابة
اجابة صحيحة: A
السؤال #9
The chief audit executive (CAE) has embraced a total quality management approach to improving theinternal audit activity's (IAA's) processes. He would like to reduce the time to complete audits andimprove client ratings of the IAA.Which of the following staffing approaches is the CAE most likely to select?
A. ssign a team with a trained audit manager to plan each audit and distribute field work tasks to various staff auditors
B. ssign a team of personnel who have different specialties to each audit and empower team members to participate fully in key decisions
C. ssign a team to each audit, designate a single person to be responsible for each phase of the audit, and limit decision making outside of their area of responsibility
D. ssign a team of personnel who have similar specialties to specific engagements that would benefit from those specialties and limit key decisions to the senior person
عرض الإجابة
اجابة صحيحة: C
السؤال #10
A large fishing operation has information on the interval, time, and probabilities of shrimp schools staying beneath their fishing boats. In order to use this information to predict when and where to send their boats, which of the following techniques should be used?
A. imulation
B. east squares
C. ueuing theory
D. xponential smoothing
عرض الإجابة
اجابة صحيحة: A
السؤال #11
Which of the following statements describes an internal control questionnaire?
A. rovides detailed evidence regarding the substance of the control system
B. akes less of the engagement client's time to complete than other control evaluation devices
C. equires that the internal auditor be in attendance to properly administer it
D. rovides indirect evidence that might need corroboration
عرض الإجابة
اجابة صحيحة: D
السؤال #12
Which of the following is a major element of the ISO 9000 quality management system standards?
A. he principle that improved employee satisfaction will lead to increased productivity
B. he attitude and actions of the board and management regarding the significance of control within the organization
C. he assessment of the risk that objectives are not achieved
D. requirement for organizations to monitor information on customer satisfaction as a measure of performance
عرض الإجابة
اجابة صحيحة: D
السؤال #13
The estimated demand for pretzels at the next home football game using an expected value approach is:
A. ,000 pretzels
B. ,400 pretzels
C. ,000 pretzels
D. ,000 pretzels
عرض الإجابة
اجابة صحيحة: B
السؤال #14
The company uses a planning system that focuses first on the amount and timing of finished goods demanded and then determines the derived demand for raw materials, components, and subassemblies at each of the prior stages of production. This system is referred to as:
A. conomic order quantity
B. aterials requirements planning
C. inear programming
D. ust-in-time purchasing
عرض الإجابة
اجابة صحيحة: B
السؤال #15
Under the "output" approach, gross domestic product GDP) is measured as:
A. on-income charges or allocations + wages + rents + interest
B. on-income charges or allocations + wages + rents + interest + profits
C. onsumption expenditures + investment + government purchases + interest
D. onsumption expenditures + investment + government purchases + expenditures by foreigners
عرض الإجابة
اجابة صحيحة: D
السؤال #16
A firm has recently converted its purchasing cycle from a manual process to an online computer system.Which of the following is a probable result associated with conversion to the new automatic system?
A. rocessing errors are increased
B. he firm's risk exposures are reduced
C. rocessing time is increased
D. raditional duties are less segregated
عرض الإجابة
اجابة صحيحة: D
السؤال #17
A compensating balance:
A. ompensates a financial institution for services rendered by providing it with deposits of funds
B. s used to compensate for possible losses on a marketable securities portfolio
C. s a level of inventory held to compensate for variations in usage rate and lead time
D. s the amount of prepaid interest on a loan
عرض الإجابة
اجابة صحيحة: A
السؤال #18
Based on 365 days per year has days' sales outstanding to the nearest full day of:
A. days
B. days
C. days
D. days
عرض الإجابة
اجابة صحيحة: C
السؤال #19
What is the expected average collection period for the entity?
A. 0 days
B. 5 days
C. 0 days
D. 0 days
عرض الإجابة
اجابة صحيحة: C
السؤال #20
In an online, real-time system, which of the following is most likely to be used as backup for an application's master file maintained on magnetic disk?
A. t specified periods, the disk files are dumped to copied on) magnetic tape
B. duplicate disk file is maintained and all activity is copied on magnetic tape continuously
C. he grandfather-father-son technique is employed to retain disk files
D. ll source documents for transactions are retained
عرض الإجابة
اجابة صحيحة: A
السؤال #21
Which of the following is an accepted example of electronic data interchange?
A. equest for an airline reservation by a travel agent
B. ithdrawal of cash from an automated teller by a bank's customer
C. ransfer of summary data from a local area network to a centralized mainframe
D. lacement of order entry transactions from a customer to its supplier
عرض الإجابة
اجابة صحيحة: D
السؤال #22
If electronic funds transfer EFT) is used to pay vendor invoices, which of the following computer- assisted audit procedures would an auditor use to determine if any payments were made twice?I). Testing of EFT transactions for reasonableness.II). Identification of EFT transactions to the same vendor for the same dollar amount.III). Extraction of EFT transactions with unauthorized vendor codes.IV). Searching for EFT transactions with duplicate purchase order numbers.
A. and II only
B. and IV only
C. I and Ill only
D. II and IV only
عرض الإجابة
اجابة صحيحة: B
السؤال #23
In Year 2, a manufacturing company instituted a total quality management (TQM) program producing the following report:On the basis of this report, which one of the following statements is most likely true?
A. n increase in prevention and appraisal costs resulted in a higher quality product and therefore resulted in a decrease in failure costs
B. n increase in inspection costs was solely responsible for the decrease in quality costs
C. uality costs, such as scrap and rework, decreased by 48%
D. uality costs, such as returns and repairs under warranty, decreased by 40%
عرض الإجابة
اجابة صحيحة: A
السؤال #24
A customer intended to order 100 units of product 296014, but incorrectly ordered nonexistent product 296015.Which of the following controls most likely would detect this error?
A. heck digit verification
B. ecord count
C. ash total
D. edundant data check
عرض الإجابة
اجابة صحيحة: A
السؤال #25
The owner of a newly established janitorial entity is deciding what type of checking to open. The entity is planning to keep a US $500 minimum balance in the account for emergencies and plans to write roughly 80 checks per month. The bank charges US $10 per month plus a US $0.10 per check charge for a standard business checking account with no minimum balance. The entity also has the option of a premium business checking account that requires a US $2,500 minimum balance but has no monthly fees or per check
A. tandard account, because the savings is US $34 per year
B. remium account, because the savings is US $34 per year
C. tandard account, because the savings is US $16 per year
D. remium account, because 'the savings is US $16 per year
عرض الإجابة
اجابة صحيحة: D
السؤال #26
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 #27
A bank plans to open a branch in one of five locations (labeled L1, L2, L3, L4, L5). Demand for bank services may be high, medium, or low at each of thes e locations Profits for each location- demand combination are presented in the payoff matrix.If the bank uses the minimax regret criterion for selecting the location of the branch. it will select:
A. I
B. 2
C. 3
D. 5
عرض الإجابة
اجابة صحيحة: B
السؤال #28
Which of the following is a malicious program, the purpose of which is to reproduce itself throughout the network and produce a denial of service attack by excessively utilizing system resources?
A. ogic bomb
B. irus
C. orm
D. rojan horse
عرض الإجابة
اجابة صحيحة: C
السؤال #29
The marginal cost of capital MCC) curve for this entity rises price, first when the entity has raised US $75 million and again when US $175 million of new funds has been raised. These increases in the MCC are caused by:
A. ncreases in the returns on the additional investments undertaken
B. ecreases in the returns on the additional investments undertaken
C. ecreases in the cost of at least one of the financing sources
D. ncreases in the cost of at least one of the financing sources
عرض الإجابة
اجابة صحيحة: D
السؤال #30
The problem just described is beast approved by use of which quantitative method?
A. ntegrated autoregressive-moving average ARIMA) modeling
B. xponential smoothing, multiple parameters
C. ueuing theory
D. inear programming
عرض الإجابة
اجابة صحيحة: C
السؤال #31
The economic reasoning dictating that each nation specialize in the production of goods that it produces relatively more efficiently than other nations and import those goods that are produced relatively more efficiently by other nations is called the doctrine of:
A. fficient trade
B. iminishing returns
C. elative competition
D. omparative advantage
عرض الإجابة
اجابة صحيحة: D
السؤال #32
If a system does not have a mainframe computer or a file server but does processing within a series of personal computers, the network is a(n):
A. ffline processing system
B. xpert system
C. irect access system
D. eer-to-peer system
عرض الإجابة
اجابة صحيحة: D
السؤال #33
A major benefit of computer integrated manufacturing CIM) is:
A. ncreased amount of scrap available for resale
B. ncreased working capital
C. elivery of customized products with long lead times
D. ncreased flexibility
عرض الإجابة
اجابة صحيحة: D
السؤال #34
Consideration consists of:
A. omething with monetary value
B. ach party's receiving an actual benefit only
C. wo promises
D. egal sufficiency and bargained-for exchange
عرض الإجابة
اجابة صحيحة: D
السؤال #35
An investment company is attempting to allocate its available funds between two investment alternatives, equities and bonds, which differ in terms of expected return and risk. The company would like to minimize its risk while earning an expected return of at least 10% and investing no more than 70% in either of the investment alternatives. An appropriate technique for allocating its funds between equities and bonds is:
A. inear programming
B. apital budgeting
C. ifferential analysis
D. ueuing theory
عرض الإجابة
اجابة صحيحة: A
السؤال #36
Short-term, unsecured promissory notes issued by large entities are known as:
A. gency securities
B. ankers acceptances
C. ommercial paper
D. epurchase agreements
عرض الإجابة
اجابة صحيحة: C
السؤال #37
In an online, real-time system, which of the following is most likely to be used as backup for an application's master file maintained on magnetic disk?
A. t specified periods, the disk files are dumped to copied on) magnetic tape
B. duplicate disk file is maintained and all activity is copied on magnetic tape continuously
C. he grandfather-father-son technique is employed to retain disk files
D. ll source documents for transactions are retained
عرض الإجابة
اجابة صحيحة: A
السؤال #38
Which of the following price adjustment strategies is designed to smooth production for the selling firm?
A. ash discounts
B. uantity discounts
C. unctional discounts
D. easonal discounts
عرض الإجابة
اجابة صحيحة: D
السؤال #39
The most direct way to prepare a cash budget for a manufacturing entity is to include:
A. rojected sales, credit terms, and net income
B. rojected net income, depreciation, and goodwill amortization
C. rojected purchases, percentages of purchases paid, and net income
D. rojected sales and purchases, percentages of collections, and terms of payments
عرض الإجابة
اجابة صحيحة: D
السؤال #40
What is the economic term used to describe the situation in which each nation specializes in the production of goods that it produces relatively more efficiently than other nations and imports those goods that are produced relatively more efficiently by other nations?
A. alance of trade
B. iminishing returns
C. elative competition
D. omparative advantage
عرض الإجابة
اجابة صحيحة: D
السؤال #41
Bondholders are assured of protection against inflation if they hold:
A. ncome bonds
B. onvertible bonds
C. ortgage bonds
D. ndexed bonds
عرض الإجابة
اجابة صحيحة: D
السؤال #42
Which of the following are elements of risk management and mitigation?I). Threat events and cost/benefit analysisII). Safeguards, controls, and POI analysisIII). Frequency and uncertaintyIV). Safeguard and control costs
A. only
B. I only
C. and Ill only
D. I and IV only
عرض الإجابة
اجابة صحيحة: D
السؤال #43
Management has implemented such controls as firewalls, password management, independent reconciliation, and audit trails. These controls should be reviewed and evaluated by the internal auditor when doing testing for which key e-commerce audit area?
A. raud
B. orruption of data
C. usiness interruptions
D. uthentication
عرض الإجابة
اجابة صحيحة: D
السؤال #44
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 #45
Using absorption costing, fixed manufacturing overhead costs are best described as:
A. irect period costs
B. ndirect period costs
C. irect product costs
D. ndirect product costs
عرض الإجابة
اجابة صحيحة: D
السؤال #46
Return on investment ROD is a very popular measure employed to evaluate the performance of corporate segments because it incorporates all of the major ingredients of profitability revenue, cost, investment) into a single measure. Under which one of the following combination of actions regarding a segment's revenues, costs, and investment would a segment's POI always increase?
A. ption A
B. ption B
C. ption C
D. ption D
عرض الإجابة
اجابة صحيحة: D
السؤال #47
To keep costs at a minimum and decrease the completion time by 1-1/2 days, Networks, Inc.should crash activity(ies):
A. D and AB
B. E
C. D
D. B and CE
عرض الإجابة
اجابة صحيحة: A
السؤال #48
An investment company is attempting to allocate its available funds between two investment alternatives, stocks and bonds, which differ in terms of expected return and risk. The company would like to minimize its risk while earning an expected return of at least 10% and investing no more than 70% in either of the investment alternatives. An appropriate technique for allocating its funds between stocks and bonds is:
A. inear programming
B. apital budgeting
C. ifferential analysis
D. ueuing theory
عرض الإجابة
اجابة صحيحة: A
السؤال #49
Traditional information systems development and operational procedures typically involve four functional areas. The systems analysis function focuses on identifying and designing systems to satisfy organizational requirements. The programming function is responsible for the design, coding, testing, and debugging of computer programs necessary to implement the systems designed by the analysis function. The computer operations function is responsible for data preparation, program/job execution, and system mai
A. ystems analysis function
B. rogramming function
C. omputer operations function
D. ser function
عرض الإجابة
اجابة صحيحة: A
السؤال #50
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 pa}
D. stablish a preventive maintenance program for all production equipment
عرض الإجابة
اجابة صحيحة: D
السؤال #51
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 #52
In regression analysis, which of the following correlation coefficients represents the strongest relationship between the independent and dependent variables?
A.
B.
C.
D.
عرض الإجابة
اجابة صحيحة: C
السؤال #53
Which group of ratios would be useful in evaluating the effectiveness of working capital management?
A. rofit margin, acid-test ratio, and return on assets
B. cid-test ratio, inventory turnover ratio, and average collection period ratio
C. nventory turnover ratio, times interest earned, and debt-to-equity ratio
D. cid-test ratio, current ratio, and return on equity
عرض الإجابة
اجابة صحيحة: B
السؤال #54
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 #55
The airlines have been leaders in the use of technology. Customers can make reservations either with an airline or through a travel agency. In this situation, a travel agency is classified as which type of distribution channel?
A. n intermediary
B. jobber
C. distributor
D. facilitating agent
عرض الإجابة
اجابة صحيحة: A
السؤال #56
If a call option is out-of-the-money, the:
A. ption has expired
B. alue of the underlying asset is less than the exercise price
C. ption no longer exists
D. ption has become a put option
عرض الإجابة
اجابة صحيحة: B
السؤال #57
The primary difference between PERT and CPM is that:
A. PM uses probabilities on the activity times and PERT does not
B. ERT considers activity costs and CPM does not
C. ERT can assign probabilities to activity times and CPM does not
D. PM considers activity costs and PERT does not
عرض الإجابة
اجابة صحيحة: D
السؤال #58
A company is formulating its plans for the coming year, including the preparation of its cash budget. Historically. 30% of the company's sales are cash sales. The remaining 70% are credit sales with the following collection pattern:For the month of April, the total cash receipts from sales and collections on account would be:
A. S$3,729,968
B. S$3,781,600
C. S$4,025,200
D. S$4,408,000
عرض الإجابة
اجابة صحيحة: B
السؤال #59
Which of the outcomes represented in the following table would result from an entity's retirement of debt with excess cash?
A. ption A
B. ption B
C. ption C
D. ption D
عرض الإجابة
اجابة صحيحة: A
السؤال #60
During interviews with the inventory management personnel, an internal auditor learned that salespersons often order inventory for stock without receiving the approval of the vice president of sales. Also, detail testing showed that there are no written approvals on purchase orders for replacement parts. The detail testing is a good example of
A. ndirect evidence
B. ircumstantial evidence
C. orroborative evidence
D. ubjective evidence
عرض الإجابة
اجابة صحيحة: C
السؤال #61
A manufacturing company produces plastic utensils for a particular segment at the lowest possible cost. The company is pursuing a cost:
A. eadership strategy
B. ocus strategy
C. ifferentiation strategy
D. ontainment strategy
عرض الإجابة
اجابة صحيحة: B
السؤال #62
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 as:Based upon these cost 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 #63
How much must the steel: to worth at expiration for a call holder to break even if the exercise price is US $60 and the call premium was U` $ 3?
A. S $57
B. S $60
C. S $61
D. S $63
عرض الإجابة
اجابة صحيحة: D
السؤال #64
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 #65
Which of the following terms best describes the type of control practice evidenced by a segregation of duties between computer programmers and computer operators?
A. ystems development control
B. ardware control
C. pplications control
D. rganizational control
عرض الإجابة
اجابة صحيحة: D
السؤال #66
An analysis of inventory turnover in a store's clothing department indicated extremely low turnover.Which of the following would most likely increase the turnover rate?
A. ncrease inventories
B. ncrease sales incentives
عرض الإجابة
اجابة صحيحة: B
السؤال #67
For control purposes, which of the following should be organizationally segregated from the computer operations function?
A. ata conversion
B. urveillance of screen display messages
C. ystems development
D. inor maintenance according to a schedule
عرض الإجابة
اجابة صحيحة: C
السؤال #68
While auditing a marketing department, the internal auditor discovered that the product life cycle model was used to structure the marketing mix. The manager has asked the auditor for advice about increasing advertising of various products. During which stage of the life cycle would it be appropriate to advertise that the entity's product is the lowest price and best quality of all competitors?
A. ntroduction stage
B. rowth stage
C. aturity stage
D. ecline stage
عرض الإجابة
اجابة صحيحة: C
السؤال #69
The activity of trading futures with the objective of reducing or controlling risk is called:
A. nsuring
B. edging
C. hort-selling
D. actoring
عرض الإجابة
اجابة صحيحة: B
السؤال #70
A manufacturing company is attempting to implement a just-in-time JIT) purchase policy system by negotiating with its primary suppliers to accept long-term purchase orders which result in more frequent deliveries of smaller quantities of raw materials. If the JIT purchase policy is successful in reducing the total inventory costs of the manufacturing company, which of the following combinations of cost changes would be most likely to occur?
A. ption A
B. ption C
C. ption C
D. ption D
E. ption E
F. ption F
عرض الإجابة
اجابة صحيحة: D
السؤال #71
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 #72
Evaluating performance is not done to:
A. etermine the amount of nondiscriminatory benefits that each employee deserves
B. ssess the available human resources of the firm
C. otivate the employees
D. etermine which employees deserve salary increases
عرض الإجابة
اجابة صحيحة: A
السؤال #73
Which type of risks assumed by management are often drivers of organizational activities?
A. pportunity risks
B. nherent risks
C. eneral project management risks
D. ontrol risks
عرض الإجابة
اجابة صحيحة: A
السؤال #74
Which of the following is not a condition that the internal auditor should be alert for when testing for fraud in an e-commerce audit?
A. enial of service attacks
B. uplication of payments
C. enial of orders placed or received
D. xception reports and procedures
عرض الإجابة
اجابة صحيحة: A
السؤال #75
In preparing the annual profit plan for the coming year.What is the percentage of the total variance that can be explained by the regression equation?
A. 9
B. 9
C. 0
D. 9
عرض الإجابة
اجابة صحيحة: A
السؤال #76
A global firm establishes a cost-based price for its product in each country. The most likely negative outcome is that this pricing strategy will:
A. et too high a price in countries where the firm's costs are high
B. verprice the product in some markets and underprice it in others
C. reate a gray market
D. esult in dumping
عرض الإجابة
اجابة صحيحة: A
السؤال #77
What is RST's accounts receivable turnover for Year 6?
A. 9 times
B. 6 times
C. 0 times
D. times
عرض الإجابة
اجابة صحيحة: A
السؤال #78
If a control total were to be computed on each of the following data items, which would best be identified as a hash total for a payroll computer application?
A. ours worked
B. otal debits and total credits
C. et pay
D. epartment numbers
عرض الإجابة
اجابة صحيحة: D
السؤال #79
Using the balanced scorecard approach, an organization evaluates managerial performance based on
A. single ultimate measure of operating results, such as residual income
B. ultiple financial and nonfinancial measures
C. ultiple nonfinancial measures only
D. ultiple financial measures only
عرض الإجابة
اجابة صحيحة: B
السؤال #80
Which one of the following items is not directly reflected in the basic economic order quantity EOQ) model?
A. nterest on invested capital
B. nventory obsolescence
C. ublic warehouse rental charges
D. uantity discounts lost on inventory purchases
عرض الإجابة
اجابة صحيحة: D
السؤال #81
When an entity increases its degree of financial leverage DFL), the:
A. quity beta of the entity falls
B. ystematic risk of the entity falls
C. ystematic risk of the entity rises
D. tandard deviation of returns on the equity of the entity rises
عرض الإجابة
اجابة صحيحة: D
السؤال #82
A condensed comparative balance sheet for an entity appears below:
A. ption A
B. ption B
C. ption C
D. ption D
عرض الإجابة
اجابة صحيحة: D
السؤال #83
Company P, which produces computers, uses a target pricing and costing approach. The following is Company P's costs and revenues for the year just ended:Company P plans to increase sales of computers to 15,000 in the next year by reducing the unit price to US $1,250. If Company P wishes to achieve a unit target operating income of 10%, by what amount must it reduce the full cost per unit?
A. S $100
B. S $125
C. S $225
D. S $250
عرض الإجابة
اجابة صحيحة: C
السؤال #84
Which one of the following is not a characteristic of a negotiable certificate of deposit?Negotiable certificates of deposit
A. ave a secondary market for investors
B. re regulated by the government
C. re usually sold in denominations of a minimum of US $100,000
D. ave yields considerably greater than bankers' acceptances and commercial paper
عرض الإجابة
اجابة صحيحة: D
السؤال #85
In forecasting purchases of inventory for a firm, all of the following are useful except
A. nowledge of the behavior of business cycles
B. nternal allocations of costs to different segments of the firm
C. nformation on the seasonal variations in demand
D. conometric modeling
عرض الإجابة
اجابة صحيحة: B
السؤال #86
The purchase of treasury shares with an entity's surplus cash:
A. ncreases an entity's financial leverage
B. ncreases an entity's equity
C. ncreases an entity's interest coverage ratio
D. ilutes an entity's earnings per share
عرض الإجابة
اجابة صحيحة: A
السؤال #87
If the probability of hot weather, given a hot weather forecast, is 50%, how much would the vendor be willing to pay for the forecast?
A. S $600
B. S $300
C. S $1,000
D. S $500
عرض الإجابة
اجابة صحيحة: B
السؤال #88
Misstatements in a batch computer system caused by incorrect programs or data may not be detected immediately because:
A. rrors in some transactions may cause rejection of other transactions in the batch
B. he identification of errors in input data typically is not part of the program
C. here are time delays in processing transactions in a batch system
D. he processing of transactions in a batch system is not uniform
عرض الإجابة
اجابة صحيحة: C
السؤال #89
To trace data through several applies qti on programs, an auditor needs to know what programs use the data, which files contain the data, and which print-td reports display the data. If data exist only in a database system, the auditor could probably find all of this information in a
A. ata dictionary
B. atabase schema
C. ata encryptor
D. ecision table
عرض الإجابة
اجابة صحيحة: A
السؤال #90
Which of the following hiring procedures provides the most control over the accuracy of information submitted on an employment application?
A. pplicants are required to submit unofficial copies of their transcripts along with the application as verification of their educational credentials
B. he hiring organization calls the last place of employment for each finalist to verify the employment length and position held
C. etters of recommendation that attest to the applicants character must be mailed directly to the hiring organization rather than being submitted by the applicant
D. pplicants are required to sign a statement that the information on the application is true and correct as a confirmation of its truth
عرض الإجابة
اجابة صحيحة: B
السؤال #91
To index a progressive tax system to inflation, the government must:
A. djust only tax deductions and exemptions
B. djust only tax brackets
C. djust deductions, exemptions, and tax brackets
D. nsure that nominal tax receipts grow more slowly than inflation
عرض الإجابة
اجابة صحيحة: C
السؤال #92
Which of the following is a direct effect of imposing a protective tariff on an imported product?
A. ower domestic prices on the imported item
B. ower domestic consumption of the item
C. educed domestic production of the item
D. igher sales revenues for foreign producers of the item
عرض الإجابة
اجابة صحيحة: B
السؤال #93
Only two companies manufacture Product A. The finished product is identical regardless of which company manufactures it. The cost to manufacture Product A is US $1, and the selling price is US $2. One company considers reducing the price to achieve 100c'% market share but fears the other company will respond by further reducing the price. Such a scenario would involve a:
A. o-win strategy
B. ual-win strategy
C. ne win-one lose strategy
D. eutral strategy
عرض الإجابة
اجابة صحيحة: A
السؤال #94
What coefficient of correlation results from the following data?
A.
B. xad1
C. 1
D. annot be determined from the data given
عرض الإجابة
اجابة صحيحة: B
السؤال #95
All of the following are useful for forecasting the needed level of inventory except:
A. nowledge of the behavior of business cycles
B. nternal accounting allocations of costs to different segments of the company
C. nformation about seasonal variations in demand
D. conometric modeling
عرض الإجابة
اجابة صحيحة: B
السؤال #96
A forward contract involves:
A. commitment today to purchase a product on a specific future date at a price to be determined some time in the future
B. commitment today to purchase a product some time during the current day at its present price
C. commitment today to purchase a product on a specific future date at a price determined today
D. commitment today to purchase a product only when its price increases above its current exercise price
عرض الإجابة
اجابة صحيحة: C
السؤال #97
The sale of final goods is the gross domestic product, and the sale of intermediate goods is the gross domestic product.
A. ption A
B. ption B
C. ption C
D. ption D
عرض الإجابة
اجابة صحيحة: B
السؤال #98
Each day, after all processing is finished, a bank performs a backup of its online deposit files and retains it for 7 days. Copies of each day's transaction files are not retained. This approach is:
A. alid, in that having a week's worth of backups permits recovery even if one backup is unreadable
B. isky, in that restoring from the most recent backup file would omit subsequent transactions
C. alid, in that it minimizes the complexity of backup/recovery procedures if the online file has to be restored
D. isky, in that no checkpoint restart information is kept with the backup files
عرض الإجابة
اجابة صحيحة: B
السؤال #99
A company experiences both variable usage rates and variable lead times for its inventory items. The probability distributions for both usage and lead times are known. A technique the company could use for determining the optimal safety stock levels for an inventory item is:
A. ueuing theory
B. inear programming
C. ecision tree analysis
D. onte Carlo simulation
عرض الإجابة
اجابة صحيحة: D
السؤال #100
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. ultiplied by the seasonal factor
D. ivided by the seasonal factor
عرض الإجابة
اجابة صحيحة: D

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