NO.160 Data encryption is an example of which of the following controls?

NO.161 According to the Standards, which of the following is based on the assertion that the quality of an organization’s risk management process should improve with time?

NO.162 A department purchased one copy of a software program for internal use. The manager of the department installed the program on an office computer and then made two complete copies of the original software.
Copy 1 was solely for backup purposes.
Copy 2 was for use by another member of the department.
In terms of software licenses and copyright law, which of the following is correct?

NO.163 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?

NO.164 Which of the following factors is most likely to lead to a lack of cohesiveness in a project team?

NO.165 An organization had three large centralized divisions: one that received customer orders for service work; one that scheduled the service work at customer locations; and one that answered customer calls about service problems. These three divisions were restructured into seven regional groups, each of which performed all three functions. One advantage of this restructuring would be:

NO.166 One of the main reasons total quality management TOM) can be used as a strategic weapon is that:

NO.167 A company that wishes to improve its rate of retention of its experienced employees might:

NO.168 The costs of quality that are incurred in detecting units of product that do not conform to product specifications are referred to as

NO.169 Monitoring is an important component of internal control. Which of the following is not an example of monitoring?

NO.170 An organization engages in questionable financial reporting practices due to pressure to meet unrealistic performance targets. Which internal control component is most negatively affected?

NO.171 For the past several years, Company S has invested in the ordinary stock of Company A.
Company S currently owns approximately 13% of the total of Company A’s outstanding voting ordinary stock. Recently, management of the two companies have discussed a possible combination of the N.ro entities. If they do decide to combine, how should the resulting combination be accounted for?

NO.172 At the introduction stage of an innovative product, the profit growth is normally slow due to:

NO.173 To keep costs at a minimum and decrease the completion time by 1-1/2 days, Networks, Inc. should crash activity)

NO.174 The current generation of ERP software ERP II) may include an advanced planning and scheduling system that:

NO.175 During an audit of the organization’s annual financial statements, the internal auditor notes that the current cost of goods sold percentage is substantially higher than in prior years. Which of the following is the most likely explanation for this increase?

NO.176 Which of the following is a major advantage of decentralized organizations, compared to centralized organizations?

NO.177 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 fallowing statements is most likely true?

NO.178 An inventory planning method that minimizes inventories by arranging to have raw materials and subcomponents arrive immediately preceding their use is called:

NO.179 Which of the following application-based controls is an example of a programmed edit check?