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Code d'Examen: IIA-CGAP
Nom d'Examen: IIA (Certified Government Auditing Professional)
Questions et réponses: 327 Q&As
Code d'Examen: IIA-CIA-Part4
Nom d'Examen: IIA (Certified Internal Auditor - Part 4, Business Management Skills)
Questions et réponses: 535 Q&As
Code d'Examen: IIA-CFSA
Nom d'Examen: IIA (Certified Financial Services Auditor)
Questions et réponses: 511 Q&As
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NO.1 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
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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.2 Which of the following is not one of the advantages of self-managed teams?
A. Motivation is improved because decision making is decentralized.
B. Improved processes of production if the teams are supported properly.
C. Managerial acceptance by tradition-oriented managers.
D. Improved communication because all members understand the team's activities better.
Answer: C
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Explanation:
Managerial resistance is often the primary obstacle of self-managed teams. Organizational change is
difficult and tradition-oriented managers tend to regard self-managed teams as a threat to their
status.
NO.3 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
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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.4 According to research on the international contingency model of leadership, which path-goal
leadership style is most likely to be accepted around the world as culturally appropriate?
A. Directive.
B. Participative.
C. Supportive.
D. Achievement-oriented.
Answer: B
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Explanation:
A participative style entails consultation with employees and serious attention to their ideas. The
participative style, although not always the best, is the most widely accepted internationally. Every
country surveyed found it to be culturally acceptable.
NO.5 The General Electric (GE) portfolio model for competitive analysis of strategic business units
(SBUs) should be compared with the Boston Consulting Croup's growth-share matrix. The GE model:
A. Is a matrix with two variables:relative market share and market growth rate.
B. Calculates an index for each of its two variables.
C. Considers such factors for business strength as market size, growth rate, and price levels.
D. Considers such factors for market attractiveness as market share, growth rate, and marketing
skills.
Answer: B
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Explanation:
The GE model is a multifactor portfolio matrix with two variables. Business strength or competitive
position (BUS) is on one axis, and market attractiveness (MAT) is on the other. BUS is classified as
strong, medium, or weak, and MAT is classified as high, medium, or low. Thus, the matrix in this
model is 3 x 3 and has nine cells. SBUs are shown in the matrix as circles. Circle size is directly
proportional to the size of the related market, with a shaded portion in the circle that represents
the SBU's market share. To measure BUS and MAT, the firm must isolate the multiple factors
affecting each, quantify them, and create an index. Factors will vary with each business. The
measurements will provide the values on the axes of the matrix.
NO.6 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
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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.
NO.7 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
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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.8 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
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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.
