What relationship exists between decentralization and the degree, importance, and range of lower-level decision making?

A. Mutually exclusive relationship.

B. Direct relationship.

C. Intrinsic relationship.

D. Inverse relationship.

Management has established a performance measurement focused on the accuracy of disbursements. The disbursement statistics, provided daily to ail accounts payable and audit staff, include details of payments stratified by amount and frequency. Which of the following is likely to be the greatest concern regarding this performance measurement?

A. Articulation of the data

B. Availability of the data.

C. Measurability of the data

D. Relevance of the data.

Which of the following practices impacts copyright issues related to the manufacturer of a smart device?

A. Session hijacking

B. Jailbreaking

C. Eavesdropping,

D. Authentication.

According to IIA guidance, which of the following best describes an adequate management (audit.) trail application control for the general ledger?

A. Report identifying data that is outside of system parameters

B. Report identifying general ledger transactions by time and individual.

C. Report comparing processing results with original Input

D. Report confirming that the general ledger data was processed without error

An organization and its trading partner rely on a computer-to-computer exchange of digital business documents. Which of the following best describes this scenario?

A. Use of a central processing unit

B. Use of a database management system

C. Use of a local area network

D. Use of electronic data Interchange

An organization accomplishes its goal to obtain a 40 percent share of the domestic market, but is unable to get the desired return on Investment and output per hour of labor. Based on this information, the organization is most likely focused on which of the following?

A. Capital investment and not marketing

B. Marketing and not capital investment

C. Efficiency and not input economy

D. Effectiveness and not efficiency

Which of the following is the most appropriate beginning step of a work program for an assurance engagement involving smart devices?

A. Train all employees on bring-your-own-device (BYOD) policies.

B. Understand what procedures are in place for locking lost devices

C. Obtain a list of all smart devices in use

D. Test encryption of all smart devices

Which of the following is on advantage of a decentralized organizational structure, as opposed to a centralized structure?

A. Greater cost-effectiveness

B. Increased economies of scale

C. Larger talent pool

D. Strong internal controls

Which of the following security controls would provide the most efficient and effective authentication for customers to access these online shopping account?

A. 12-digit password feature.

B. Security question feature.

C. Voice recognition feature

D. Two-level sign-on feature

Which of the following capital budgeting techniques considers the tune value of money?

A. Annual rate of return.

B. Incremental analysis.

C. Discounted cash flow.

D. Cash payback

An analytical model determined that on Friday and Saturday nights the luxury brands stores should be open for extended hours and with a doubled number of employees present; while on Mondays and Tuesdays costs can be minimized by reducing the number of employees to a minimum and opening only for evening hours Which of the following best categorizes the analytical model applied?

A. Descriptive.

B. Diagnostic.

C. Prescriptive.

D. Prolific.

Management is designing its disaster recovery plan. In the event that there is significant damage to the organization's IT systems this plan should enable the organization to resume operations at a recovery site after some configuration and data restoration. Which of the following is the ideal solution for management in this scenario?

A. A warm recovery plan.

B. A cold recovery plan.

C. A hot recovery plan.

D. A manual work processes plan