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IIA Business Knowledge for Internal Auditing Sample Questions (Q100-Q105):

NEW QUESTION # 100
A company manufactures a product that is sold for US $37.95. It uses an absorption-cost system. Plant capacity is 750,000 units annually, but normal volume is 500,000 units. Costs at normal volume are given below.

Fixed manufacturing overhead is budgeted at US $4.5 million. A customer has offered to purchase 100,000 units at US $25.00 each to be packaged in large cartons, not the normal individual containers. It will pick up the units in its own trucks. Thus, variable selling and administrative expenses will decrease by 60%. The company should compare the total revenue to be derived from this order with the total relevant costs of:

A. U S $3,150,000
B. U S $1.830,000
C. U S $1,880,000
D. U S $2,930,000

Answer: B

Explanation:
The necessary assumptions are that all fixed costs and the unit variable costs of direct materials, direct labor, and variable manufacturing overhead are not affected by the special order. Hence, the fixed costs are not relevant. The unit costs of direct materials and direct labor are given as US $9.80 and US $4.50, respectively. The unit variable manufacturing overhead cost is US $3.00 [ $6,000,000 total manufacturing overhead -$4,500,000 total fixed manufacturing overhead) 500,000 units normal volume]. The unit variable selling and administrative cost is US $1.00 [$2.50 x 1.0 - .6)]. Consequently, the total relevant cost of the special order is US $1,830,000 [100,000 units x $9.80 + $4.50 +$3.00 + $1.00)]. A manufacturing company is considering a new product for the coming year, which is an electric motor the company can purchase from a reliable vendor for US $21.00 per unit. The alternative is to manufacture the motor internally. The company has excess capacity to manufacture the 30,000 motors needed in the coming year except for manufacturing space and special machinery. The machinery can be leased for US $45,000 annually. Finished goods warehouse space adjoining the main manufacturing facility, leased for US $39,000 annually, can be converted and used to manufacture the motors. Additional off-site space can be leased at an annual cost of US $54,000 to replace the finished goods warehouse. The estimated unit costs for manufacturing the motors internally, exclusive of the leasing costs itemized above, are:

NEW QUESTION # 101
On September 22, Year 1, a corporation purchased merchandise from an unaffiliated foreign entity for 10.000 units of the foreign entity's local currency. On that date, the spot rate was US $.55. The corporation paid the bill in full on March 20. Year 2, when the spot rate was US $.65. The closing rate was US $.70 on December 31, Year 1. What amount should the corporation report as a foreign currency transaction loss in its income statement for the year ended December 31, Year 1?

A. US $1.500
B. US $1,000
C. US $0
D. US $500

Answer: A

Explanation:
A receivable or payable fixed in a foreign currency is adjusted to its current exchange rate at each balance sheet date. The resulting gain or loss should ordinarily be included in determining profit or loss. It is the difference between the spot rate on the date the transaction originates or the rate applied in the prior year) and the closing rate. Thus, the Year 1 transaction loss for Yumi Corp. is US $1,500 [10.000 units$0.55 - $0.70)].

NEW QUESTION # 102
When determining the level of physical controls required for a workstation, which of the following factors should be considered?

A. Intrusion prevention.
B. Value to the business.
C. Ease of use.
D. Ergonomic model.

Answer: B

NEW QUESTION # 103
The following account balances represent the December 31 balance sheet of an entity. The quick ratio for this year is:

A. 0.82
B. 1.08
C. 0.97
D. 1.42

Answer: C

Explanation:
The acid test quick) ratio equals quick assets cash, financial assets held for trading, and accounts receivable) divided by current liabilities. Quick assets total US $206,500 $27,500 cash + $64,000 financial assets held for trading + $115,000 net accounts receivable). Given current liabilities of US $213,500 $67,000 accounts payable + $54,000 current notes payable + $70,000 income taxes payable + $22,500 other current liabilities), the quick ratio is 0.967 US $206,500 + $213,500).

NEW QUESTION # 104
An organization has a compensation system for its managers based on a management-
objectives MBO) approach. The essential premise of MBO is that:

A. Managers should establish objectives for their employees.
B. Employees should participate in setting objectives.
C. Compensation should be based on qualitative factors.
D. Employees should be concerned with routine matters, and managers should attend to exceptions.

Answer: B

Explanation:
MBO involves mutual setting of objectives by the superior and the subordinate as a basis for performance evaluation. Based on the Theory if philosophy that employees want to work hard if they know what is expected, MBO requires 1) senior management participation and commitment to the program, 2) integration of the objectives for all subunits into a compatible system directed toward accomplishment of organizational objectives, 3) provision for regular reporting of performance, and 4) free and honest communication between superior and subordinates. Subordinates must make careful assessments of their abilities and their interests, and managers must "coach" subordinates rather than dictate their proper objectives.
Both sides must maintain flexibility to accommodate unforeseen changes, and the review and analysis of results before setting the next round of objectives is a vital part of the process.

NEW QUESTION # 105
......

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Don Tate Don Tate

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Latest New IIA IIA-CIA-Part3 Dumps - Right Preparation Method [2025]

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Don Tate Don Tate

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Latest New IIA IIA-CIA-Part3 Dumps - Right Preparation Method [2025]

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