Free IIA-CIA-Part3 Exam Braindumps

- (Exam Topic 1)
Which of the following statements is true regarding the relationship between an individual’s average tax rate and marginal tax rate?

1. A. In a regressive personal tax system, an individual's marginal tax rate is normally greater than his average tax rate.
2. B. In a regressive personal tax system, an individual's marginal tax rate is normally equal to his average tax rate.
3. C. In a progressive personal tax system, an individual's marginal tax rate is normally equal to his average tax rate.
4. D. In a progressive personal tax system, an individual's marginal tax rate is normally greater than his average tax rate.

Correct Answer: D

- (Exam Topic 2)
An organization has instituted a bring-your-own-device (BYOD) work environment Which of the following policies best addresses the increased risk to the organization's network incurred by this environment?

1. A. Limit the use of the employee devices for personal use to mitigate the risk of exposure to organizational data.
2. B. Ensure that relevant access to key applications is strictly controlled through an approval and review process
3. C. Institute detection and authentication controls for all devices used for network connectivity and data storage
4. D. Use management software to scan and then prompt patch reminders when devices connect to the network

Correct Answer: D

- (Exam Topic 1)
A small furniture-manufacturing firm with 100 employees is located in a two-story building and does not plan to expand. The furniture manufactured is not special-ordered or custom-made. The most likely structure for this organization would be:

1. A. Functional departmentalization.
2. B. Product departmentalization.
3. C. Matrix organization.
4. D. Divisional organization.

Correct Answer: A

- (Exam Topic 1)
Which of the following is the best reason for considering the acquisition of a nondomestic organization?

1. A. Relatively fast market entry.
2. B. Improved cash flow of the acquiring organization.
3. C. Increased diversity of corporate culture.
4. D. Opportunity to influence local government policy.

Correct Answer: A

- (Exam Topic 1)
Which is the least effective form of risk management?

1. A. Systems-based preventive control.
2. B. People-based preventive control.
3. C. Systems-based detective control.
4. D. People-based detective control.

Correct Answer: D