IIA IIA Certifications IIA-CIA-PART3 Questions & Answers

• Question 481:

  Two internal auditors have been assigned projects of equal priority and the same due date. Unfortunately, support services are limited. The auditors have been directed to negotiate between themselves for the available services. This type of negotiation is called:

  A. Distributive.

  B. Integrative.

  C. Attitudinal structuring.

  D. Intraorganizational.

  Correct Answer: A

  Distributive bargaining occurs in zero-sum conditions; that is, what one side gains, the other loses. The parties are in fundamental opposition to each other, and their relationship tends to be short-term.

• Question 482:

  Some studies show that managers spend 60 to 70% of their time communicating and that nearly 60% of that time is spent listening. Listening effectiveness is best increased by:

  A. Resisting both internal and external distractions.

  B. Waiting to review key concepts until the speaker is through talking.

  C. Tuning out messages that do not seem to fit the meeting purpose.

  D. Factoring in biases to evaluate the information being given.

  Correct Answer: A

  Concentrating on what the speaker is saying is critical to effective listening. This result is best achieved by resisting internal and external distractions. Physical distractions such as noise, a tendency to be overly aware of the speaker's physical and other differences from the listener, focusing on interesting details at the expense of major points, or emotional reactions to a statement with which the listener disagrees should be avoided.

• Question 483:

  A supportive behavior that a listener, such as an auditor or a supervisor, can use to encourage a speaker would be to:

  A. Look away from the speaker to avoid any intimidation.

  B. Interject a similar incident or experience.

  C. Stop other activity or work while the person is talking.

  D. Not respond verbally until the speaker stops talking.

  Correct Answer: C

  An effective listener enhances the communication process by sending appropriate nonverbal signals to the speaker. Thus, even though a person can probably listen and do some routine work, a listener who wishes to convey a positive and encouraging message should stop other activities and focus complete attention on the speaker.

• Question 484:

  Tolerating silence, asking open-ended questions, and paraphrasing are three aids to more effective:

  A. Meetings.

  B. Listening.

  C. Interviews.

  D. Feedback.

  Correct Answer: B

  Listening entails decoding and understanding the first message sent. The sender then becomes a listener with respect to the feedback. Hence, listening is necessary at both ends of the communication channel. Other aids to effective listening are using body language to encourage the speaker, showing appropriate emotion to signify sympathy, understanding and correcting for one's biases, avoiding making premature judgments, and briefly summarizing what has been said.

• Question 485:

  Which of the following is an effective active listening technique?

  I. Summarizing.

  II. Clarifying.

  III. Evaluating.

  IV.

  Empathizing

  A.

  I and IV only.

  B.

  II and Ill only.

  C.

  I, II, and IV only.

  D.

  I, II, Ill, and IV.

  Correct Answer: C

  Summarizing brings the discussion into focus and clarifies priorities. Clarifying content or process helps others explore the problem and make their ideas more concrete. Empathizing shows that the listener understands how the other person feels and encourages him/her to express feelings. However, evaluating may curtail the presentation of views and lead another person to believe that the listener's mind is already made up.

• Question 486:

  Which of the following steps works against effective listening?

  A. Listening for the emotion in the situation.

  B. Asking good questions.

  C. Listening to the steps to reach a solution.

  D. Helping the speaker to complete the point.

  Correct Answer: D

  By interrupting the speaker, even with good intentions, the listener may inhibit further communication. The listener also may be drawing unwarranted conclusions.

• Question 487:

  Which of the following is considered a disadvantage of electronic communication?

  I. Information overload.

  II. Misrepresentation of feelings and emotions.

  III. Reduced transmission time.

  IV.

  Lack of paper trail.

  A.

  I and II only.

  B.

  II and IV only.

  C.

  I, II, and Ill only.

  D.

  I, II, III, and IV.

  Correct Answer: A

  Information overload and misrepresentation of feelings and emotions are drawbacks of electronic communication. Information overload, such as numerous email messages, may lead to lost time and inefficiencies. Also, email cannot accurately convey the feeling and tone intended by the person initiating the communication. Accordingly, it may be misinterpreted by the receiver.

• Question 488:

  Telecommuting, working away from the office and communicating via electronic media, has become more widespread as advances in communication devices have made telecommuting more practical. All of the following are problems that are beginning to be associated with employees using telecommuting except that the telecommuting employees:

  A. Fall behind in their fields of specialization.

  B. Lack strong working relationships.

  C. Experience a loss of career opportunities.

  D. Lack sufficient communication skills.

  Correct Answer: D

  People who are computer literate have in recent years begun working from their homes via telecommunication devices. Problems include lack of reliable telephone lines, a potential increase in management's work load, the loss of in-office contributions, a tendency to fall behind in fields of specialization, a lack of strong working relationships with other employees, a loss of career opportunities, and inadequate socialization. The primary strength of these individuals, however, has been their communication skills.

• Question 489:

  Which of the following is a benefit of implementing an electronic communication system?

  A. Relatively low capital expenditures are required.

  B. The company's comparative advantage over smaller firms that cannot afford such a system will increase.

  C. There is little need for additional resource allocation to facilitate implementation of the system.

  D. The sophistication of electronic communication systems eliminates the need for backup files and data recovery systems.

  Correct Answer: B

  Implementation of an electronic communication system improves the technology of a company. This increases the company's advantage over smaller companies that cannot afford electronic communication systems.

• Question 490:

  The benefits of electronic communication for a company and the company's employees include:

  A. More efficient use of resources to increase profitability.

  B. Creation of redundant tasks that allow employees to develop expertise.

  C. Constant development of new procedures.

  D. Elimination of simulation models.

  Correct Answer: A

  The benefits of electronic communication include better control of information, more timely information, elimination of tedious tasks, improvement of competitiveness due to improved technology, standardization of procedures by computer programs, assistance for strategic planning, and optimization of organizational resources to improve productivity.