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An Internal Audit Department adopts a training posture that provides training to management on fraud awareness, including an overview of the corporate fraud policy and hotline. This training posture best demonstrates that the Internal Audit Department is taking which of the four leadership roles?

A. Path finding, which focuses on a purpose and how to achieve it.

B. Aligning, which focuses on how to align systems and processes to achieve a purpose.

C. Empowering, which focuses on how to cultivate people to have the right authority, responsibility, and commitment to best help achieve a purpose.

D. Modeling, which focuses on how to demonstrate the values to convince others to follow an example and take responsibility for achieving a purpose.

The economic order quantity for inventory is higher for an organization that has:

A. Lower annual unit sales.

B. Higher fixed inventory ordering costs.

C. Higher annual carrying costs as a percentage of inventory value.

D. A higher purchase price per unit of inventory.

What must be monitored in order to manage risk of consumer product inventory obsolescence?

1.

Inventory balances.

2.

Market share forecasts.

3.

Sales returns.

4.

Sales trends.

A. 1 only

B. 4 only

C. 1 and 4 only

D. 1, 2, and 3 only

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

An employee's mobile device used for work was stolen in a home burglary.

Which control, if already implemented by the organization, would best prevent unauthorized access to organizational data stored on the employee's device?

A. Access control via biometric authentication.

B. Access control via passcode authentication.

C. Access control via swipe pattern authentication.

D. Access control via security question authentication.