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IIA Business Knowledge for Internal Auditing Sample Questions (Q291-Q296):

NEW QUESTION # 291
A supervisor receives a complaint from an employee who is frustrated about having to learn a new software program. The supervisor responds that the new software will enable the employee to work more efficiently and with greater accuracy. This response is an example of:

Answer: C


NEW QUESTION # 292
What is the percentage of the total variance that can be explained by the regression?

Answer: D

Explanation:
The coefficient of determination r) measures the percentage of the total variance in cost that can be explained by the regression equation. If the coefficient of determination is .99724, 99.724% of the variance is explained by the regression equation. Thus, the values in the regression equation explain virtually the entire amount of total cost.


NEW QUESTION # 293
To calculate net sales, List Ac must be List Be cash receipts from customers.

Answer: C

Explanation:
To convert from the cash basis cash receipts) to the accrual basis net sales the increase in net accounts receivable must be added to cash receipts from customers.


NEW QUESTION # 294
Which of the following describes the most appropriate set of tests for auditing a workstation's logical access controls?

Answer: B


NEW QUESTION # 295
All other things held constant, external capital requirements are lower for entities with which one of the following characteristics?

Answer: C

Explanation:
The capital intensity ratio is the amount of assets required per dollar of sales. External financial requirements are lower if the capital intensity ratio is low because sales can grow rapidly without much outside capital, other things held constant.


NEW QUESTION # 296
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