2014年8月21日星期四

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Exam Code: IIA-CIA-Part4
Exam Name: Certified Internal Auditor - Part 4, Business Management Skills
Free One year updates to match real exam scenarios, 100% pass and refund Warranty.
IIA-CIA-Part4 Practice Exam Total Q&A: 535 Questions and Answers
Last Update: 2014-08-21

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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 Dutch researcher Geert Hofstede has examined the cultural dimensions of organizational
behavior in 40 countries. The United States ranked the highest in which dimension?
A. Power distance.
B. Uncertainty avoidance.
C. Individualism.
D. Masculinity.
Answer: C

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Explanation:
The individualism-collectivism dimension addresses whether the organization or individual must
meet his/her own security needs.

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 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.5 Which of the following concepts is not consistent with a successful authoritarian organization?
A. Each subordinate should only have one superior.
B. Superiors may have as many subordinates as possible within the superior's span of control.
C. Responsibility may be delegated.
D. The hierarchy of authority should be precisely defined.
Answer: C

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Explanation:
Taylor, Fayol, and other traditionalists advocated the creation of authoritarian organizations. One of
the criteria for success was the ability to delegate authority but not responsibility. Responsibility
should always remain with the person who made the decision.

NO.6 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.

NO.7 Rivalry among existing firms in an industry is more likely to be strong when:
A. The industry is in the rapid growth stage.
B. Investment intensity is low.
C. A few firms are dominant.
D. Capacity must be expanded in large increments.
Answer: D

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Explanation:
The intensity of rivalry and the threat of entry may vary with the extent of capacity expansion
dictated by the need to achieve economics of scale. If it must be made in large increments to
achieve economics of scale, competition will be more intense. The need for large-scale expansion to
achieve production efficiency may result in an excess of industry capacity over demand. However, if
capacity may be expanded in small increments, industry capacity is less likely to be excessive, the
supply-demand balance is less likely to be upset, and price cutting is less likely to be necessary.

NO.8 Which of the following is false with regard to email policies?
A. Employees may use informal writing because email is often informal in nature.
B. Employees should understand that the organization has a legal right to monitor the employees'
use of the email system.
C. Filters should be used to protect against spam.
D. Emails should be concisely written.
Answer: A

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Explanation:
The principles of good writing still apply to emails. Therefore, emails should be written like any
other formal communication within the organization.

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