NEW QUESTION 1

An organization's account for office supplies on hand had a balance of S9,000 at the end of year one. During year two. the organization recorded an expense of $45,000 for purchasing office supplies. At the end of year two. a physical count determined that the organization has $11,500 in office supplies on hand. Based on this information, what would be recorded in the adjusting entry at the end of year two?

• A. A debit to office supplies on hand for S2.500
• B. A debit to office supplies on hand for $11,500
• C. A debit to office supplies on hand for S20.500
• D. A debit to office supplies on hand for S42.500

Answer: A

NEW QUESTION 2

Which of the following is false with regard to Internet connection firewalls?

• A. Firewalls can protect against computer viruses.
• B. Firewalls monitor attacks from the Internet.
• C. Firewalls provide network administrators tools to retaliate against hackers.
• D. Firewalls may be software-based or hardware-based.

Answer: A

NEW QUESTION 3

Which of the following should an organization consider when developing strategic objectives for its business processes?
* 1. Contribution to the success of the organization.
* 2. Reliability of operational information.
* 3. Behaviors and actions expected of employees.
* 4. How inputs combine with outputs to generate activities.

• A. 1 and 2 only
• B. 1 and 3 only
• C. 2 and 4 only
• D. 3 and 4 only

Answer: B

NEW QUESTION 4

Which of the following is a characteristic of just-in-time inventory management systems?

• A. Users determine the optimal level of safety stocks.
• B. They are applicable only to large organizations.
• C. They do not really increase overall economic efficiency because they merely shift inventory levels further up the supply chain.
• D. They rely heavily on high quality materials.

Answer: D

NEW QUESTION 5

A software that translates hypertext markup language (HTML) documents and allows a user to view a remote web page is called:

• A. A transmission control protocol/Internet protocol (TCP/IP).
• B. An operating system.
• C. A web browser.
• D. A web server.

Answer: C

NEW QUESTION 6

Capacity overbuilding is most likely to occur when management is focused on which of the following?

• A. Marketing.
• B. Finance.
• C. Production.
• D. Diversification.

Answer: C

NEW QUESTION 7

Maintenance cost at a hospital was observed to increase as activity level increased. The following data was gathered:
Activity Level - Maintenance Cost Month
Patient Days Incurred January 5,600
$7,900
February 7,100
$8,500
March 5,000
$7,400
April 6,500
$8,200
May 7,300
$9,100
June 8,000
$9,800
If the cost of maintenance is expressed in an equation, what is the independent variable for this data?

• A. Fixed cost.
• B. Variable cost.
• C. Total maintenance cost.
• D. Patient days.

Answer: D

NEW QUESTION 8

Which of the following is a type of network in which an organization permits specific users (such as existing customers) to have access to its internal network through the Internet by building a virtual private network?

• A. Intranet.
• B. Extranet.
• C. Digital subscriber line.
• D. Broadband.

Answer: B

NEW QUESTION 9

Which of the following situations best applies to an organization that uses a project rather man a process to accomplish its business activities?

• A. A clothing company designs makes and sells a new item.
• B. A commercial constructor company is hired to build a warehouse.
• C. A city department sets up a new firefighter training program.
• D. A manufacturing organization acquires component parts from a contracted vendor

Answer: B

NEW QUESTION 10

Which of the following is a project planning methodology that involves a complex series ot required simulations to provide information about schedule risk?

• A. Monte Carlo Analysis
• B. Project Management Information System (PMIS)
• C. Earned Value Management (EVM).
• D. Integrated Project Plan
• E. A

Answer: E

NEW QUESTION 11

Which of the following best demonstrates an organization's ability to recover from a disaster?

• A. Hot site
• B. Cold site
• C. Redundant data center
• D. Regular testing of the disaster plan

Answer: D

NEW QUESTION 12

An organization produces two products, X and Y. The materials used for the production of both products are limited to 500 kilograms (kg) per month. All other resources are unlimited and their costs are fixed. Individual product details are as follows:
Product X Product Y
Selling price per unit
$10
$13
Materials per unit (at $1/kg) 2 kg
6 kg
Monthly demand 100 units
120 units
In order to maximize profit, how much of product Y should the organization produce each month?

• A. 50 units.
• B. 60 units.
• C. 100 units.
• D. 120 units.

Answer: A

NEW QUESTION 13

Which of the following actions would senior management need to consider as pan of new IT guidelines regarding the organization's cybersecurity policies?

• A. Assigning new roles and responsibilities for senior IT management.
• B. Growing use of bring your own devices tor organizational matters
• C. Expansion of operations into new markets with united IT access
• D. Hiring new personnel within the IT department tor security purposes

Answer: D

NEW QUESTION 14

An organization's network administrator received an email that appeared to come from the organization's external IT service provider requesting his credentials to perform an update of a server operating system If the IT service provider did not send the email, which of the following best describes the likely purpose of the email?

• A. An attempt at phishing.
• B. An attempt at penetration testing
• C. An attempt to patch the server
• D. An attempt to launch malware

Answer: A

NEW QUESTION 15

Which of the following factors would reduce dissatisfaction for a management trainee but would not particularly motivate the trainee?

• A. A sense of achievement.
• B. Promotion.
• C. Recognition.
• D. An incremental increase in salary.

Answer: D

NEW QUESTION 16

Which of the following is a primary objective of the theory of constraints?

• A. Full or near capacity in processes.
• B. Smooth workflow among processes.
• C. Few or no defects.
• D. Lowered inventory levels.

Answer: A

NEW QUESTION 17

Which of the following would not impair the objectivity of internal auditor?

• A. Management assurance on risks.
• B. Implementing risk responses on behalf of management.
• C. Providing assurance that risks assessed are correctly evaluated.
• D. Setting the risk appetite.

Answer: C

NEW QUESTION 18

A key advantage of developing a computer application by using the prototyping approach is that it:

• A. Does not require testing for user acceptance.
• B. Allows applications to be portable across multiple system platforms.
• C. Is less expensive since it is self-documenting.
• D. Better involves users in the design process.

Answer: D

NEW QUESTION 19

According to HA guidance or IT which of the following spreadsheets is most likely to be considered a high-risk user-develop application?

• A. A revenue calculation spreadsheet supported with price and volume reports from the production department
• B. An asset retirement calculation spreadsheet comprised of multiple formulas and assumptions
• C. An ad-hoc inventory listing spreadsheet comprising details of written-off inventory quantitates
• D. An accounts receivable reconciliation spreadsheet used by the accounting manager to verify balances.

Answer: B

NEW QUESTION 20

Which of the following are likely indicators of ineffective change management?
* 1. IT management is unable to predict how a change will impact interdependent systems or business processes.
* 2. There have been significant increases in trouble calls or in support hours logged by programmers.
* 3. There is a lack of turnover in the systems support and business analyst development groups.
* 4. Emergency changes that bypass the normal control process frequently are deemed necessary.

• A. 1 and 3 only
• B. 2 and 4 only
• C. 1, 2, and 4 only
• D. 1, 2, 3, and 4

Answer: C

NEW QUESTION 21
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