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IIA IIA-CIA-Part2-German - Practice of Internal Auditing (IIA-CIA-Part2 Deutsch Version) Exam Braindumps

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  • Certification Provider:IIA
  • Exam Code:IIA-CIA-Part2-German
  • Exam Name:Practice of Internal Auditing (IIA-CIA-Part2 Deutsch Version) Exam Exam
  • Total Questions:276 Questions and Answers
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NEW QUESTION: 1
Transpiration is the evaporation of water produced during photosynthesis from the parts of a plant exposed to air, especially from its leaves. The rate of transpiration varies among species of plants, as seen in the table below.

Which statement best explains why the transpiration rate of a cactus is so much lower than that of a rose bush and a dogwood?
A. The cactus is not a plant, so it does not produce water during photosynthesis.
B. The cactus has adapted to dry climates through greatly reduced leaf surfaces.
C. The dogwood transpires more than the rose because the dogwood's roots are deeper.
D. The rose and the dogwood are water plants, so water cannot evaporate from their surfaces.
E. The cactus contains parasitic insects that are consuming the water in the plant's roots.
Answer: B

NEW QUESTION: 2
Scenario: Global Traders Inc.
Please read this scenario prior to answering the question
Global Traders is a large, global commodities trading company which has been growing rapidly through a series of acquisitions.
Each new business is performing well in its markets. However, the lack of integration between headquarters and the business units has increasingly caused problems in the handling of customer and financial information. The inability to share information across businesses has resulted in lost opportunities to "leverage the synergies" that had been intended when the businesses were acquired. At present, each business unit maintains its own applications. Despite an earlier initiative to install a common application to manage customer, products, supplier, and inventory information, each business unit has different ways of defining each of these core elements and has customized the common application to the point where the ability to exchange information is difficult, costly, and error-prone.
As a result, Global Traders has begun implementing a single Enterprise Resource Planning (ERP) system to consolidate information from several applications that exist across the lines of business.
The Corporate Board is concerned that the new ERP system must be able to manage and safeguard customer information in a manner that meets or exceeds the legal requirements of the countries in which the company operates. This will be an increasingly important capability as the company expands its online services offered to clients and trading partners.
The CIO has formed an Enterprise Architecture department, and one of the primary goals in its charter is to coordinate efforts between the ERP implementation team and the business unit personnel who will be involved in the migration process. The CIO has also formed a cross-functional Architecture Review Board to oversee and govern the architecture.Global Traders has selected TOGAF 9 as the basis for its Enterprise Architecture program. The CIO has endorsed this choice with the full support of top management.
Refer to the Global Traders Inc. Scenario
You are serving as the Chief Architect.
You have been asked to recommend the approach to take in the Preliminary Phase to ensure that the Corporate Board's concern is addressed.
Based on TOGAF 9, which of the following is the best answer?
A. You start by clarifying the intent that the Board has for raising this concern. This enables you to understand the implications of the concern in terms of regulatory requirements and the potential impact on current business goals and objectives. You propose that a security architect or security architecture team be allocated to develop a comprehensive security architecture.
B. You evaluate the implications of the Board's concern in terms of regulatory requirements and their impact on business goals and objectives. Based on this understanding, you then issue a Request for Architecture Work to commence an architecture development project to develop a solution that will address the Board's concern. You allocate a security architect to oversee the implementation of the solution in the ERP system that is being developed.
C. You evaluate the implications of the Board's concern in terms of regulatory and security policy requirements. You then update the Global Traders security policy to reflect the concern, ensuring that this policy is communicated across the organization. You allocate a security architecture team to ensure that security considerations are included in ongoing architecture planning. You then assess the security implications and agreements within the Global Traders businesses and their suppliers.
D. You evaluate the implications of the Board's concern by examining the potential impacts on business goals and objectives. Based on your understanding, you then update the current Global Traders security policy to include an emphasis on the Board's concern. In addition, you allocate a security architect to ensure that security considerations are included in the architecture planning for all domains.
Answer: D
Explanation:
Scenario: St. Christopher Consulting

NEW QUESTION: 3
Which THREE of the following are advantages of changing from a 'top-down' to a 'bottom-up' (participative) style of budgeting?
A. Budget setters will be forced to justify every item on the budget.
B. It will be less time-consuming for operational managers.
C. There will be reduced likelihood of budgetary slack being built into the budgets for 'selfish' reasons.
D. Motivation will improve due to a feeling of ownership of the budget.
E. The budget will be based on information from employees who are familiar with the day to day activities.
F. There will be increased commitment to organizational objectives.
Answer: D,E,F

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