IIA IIA Certifications IIA-CIA-PART4 Questions & Answers

• Question 131:

  Nonverbal communication consists of messages conveyed by:

  I. The physical distance between the sender and the receiver

  II. The facial expressions used when speaking

  III. Electronic means of communication such as email

  IV.

  Unconscious actions of the speaker while speaking

  A.

  Ill only.

  B.

  IV only.

  C.

  I and II only.

  D.

  I, II, and IV.

  Correct Answer: D

  Physical distance and positioning convey many nonverbal messages that depend on cultural differences. For example, Americans tend to prefer a large personal space. Facial expressions provide almost limitless variations of meaning thanks to the dozens of facial muscles and the possibilities created by different contexts, cultures, and individual personalities. In addition to facial expressions, other unconscious actions of the speaker affect the message sent. They include gestures, posture, movement,touch, mode of dress, surroundings, and voice characteristics.

• Question 132:

  Which of the following is an example of upward communication?

  A. Management's notices on bulletin boards.

  B. Grievance actions.

  C. Informational inserts in pay envelopes.

  D. Personnel policy manuals.

  Correct Answer: B

  Grievance actions are a formal means of bringing employee dissatisfaction to the attention of management, i.e., from the bottom upward.

• Question 133:

  Every month, the superintendent of a production department sends copies of the department's production variance reports to the supervisory staff, asking the supervisory staff to explain variances that exceed certain prescribed limits. The superintendent's communication of variancesto the supervisory staff and the supervisory staffs explanation to the superintendent of the variances are examples of:

  A. Horizontal communication and upward communication, respectively.

  B. Formal and informal communication, respectively.

  C. Informal communication and the grapevine, respectively.

  D. Downward communication and upward communication, respectively.

  Correct Answer: D

  Communication can be downward from superior to subordinate), upward from subordinate to superior), or horizontal from one peer to another). The superintendent's communication of variance reports to the subordinates is downward communication. The subordinates' replies are upward communications.

• Question 134:

  An advisable strategy for a participant in a meeting of the employees would be to:

  A. Read the agenda and supporting materials for the meeting during the early part of the meeting to prepare for later discussion.

  B. Present strong opinions on one side of a proposal right away.

  C. Present views as trial balloons that can be researched later.

  D. Consider the opinions and information needs of other participants before speaking.

  Correct Answer: D

  Analyzing the audience assists a speaker to gather the right information for the meeting. Moreover, understanding the other participants' opinions and needs enables the speaker to express his/her ideas in the way best calculated to be persuasive.

• Question 135:

  A cost accounting manager's job involves coordinating and summarizing monthly production department variance reports that are prepared by various staff accountants. The cost accounting manager then provides the relevant variances to colleagues, the production departmental managers. The accounting reports communicated by the cost accounting manager are an example of:

  A. Downward communication.

  B. Hierarchical communication.

  C. Informal communication.

  D. Horizontal communication.

  Correct Answer: D

  Communication can be downward from superior to subordinate), upward from subordinate to superior), or horizontal from one peer to another). It may also be formal or informal. A variance report prepared in the accounting department and sent to production departments is a formal horizontal communication because it occurs among peers laterally through an officially established channel.

• Question 136:

  When evaluating communication, the accountant should be aware that nonverbal communication

  A. Is independent of a person's cultural background.

  B. Is often imprecise.

  C. Always conveys a more truthful response.

  D. Always conveys less information than verbal communication.

  Correct Answer: B

  Nonverbal communication body language) consists of facial expressions, vocal intonations, posture, gestures, and appearance, and physical distance. Thus, by its nature, nonverbal communication is much less precise than verbal communication.

• Question 137:

  A company is rumored to be considering downsizing. Because a manager stops the use of all temporary employees, the staff concludes that some jobs will be lost. Which of the following is true about the manager's communication about job losses?

  A. The staff decoded the formal communication sent by the manager correctly.

  B. The manager properly encoded the idea in a message.

  C. The lack of a formal message had a negative impact on staff.

  D. The channel through which the message was sent was appropriate.

  Correct Answer: C

  Management's lack of formal communication regarding possible downsizing caused the employees to draw their own negative conclusions based on a manager's actions. Management should formally communicate the reasons for eliminating the use of temporary employees or refute the rumor about downsizing.

• Question 138:

  Which of the following is the best indicator of the effectiveness of a communication on a receiver?

  A. Understanding of message received.

  B. Clarity of message.

  C. Change in receiver's attitude.

  D. Change in receiver's behavior.

  Correct Answer: D

  The best indicator of the effectiveness of a communication on the receiver is the change in the receiver's behavior in the direction requested or required by the communication. The sender has the responsibility to solicit feedback or observe results) to determine the communication's effectiveness.

• Question 139:

  All of the following statements about communication are true except:

  A. Written communication inhibits feedback.

  B. Managers spend more of their workday involved in oral communication than written communication.

  C. Written communication provides a permanent record.

  D. Written communication is usually better when the message is non-routine and personal.

  Correct Answer: D

  Written communication is usually better when the message is routine and impersonal. A nonroutine message can be better communicated orally. Written communication also offers the advantage of providing a permanent record of the message, but it inhibits immediate feedback because the two parties are not in direct contact. Breakthroughs in electronic technology, such as computers that can recognize the human voice, may in the future blur the distinction between oral and written communication.

• Question 140:

  Which one of the following statements regarding communication along the grapevine in an organization is false?

  A. By maintaining open channels of communication, managers can minimize the damage thegrapevine can do in an organization.

  B. Attempts to totally eliminate the grapevine are unlikely to succeed.

  C. The grapevine communication network can exist in several patterns.

  D. The grapevine is rumor-mongering, and managers should not use the grapevine.

  Correct Answer: D

  A grapevine is the name of the informal communication channel that exists in all organizations. The grapevine exists wherever there are people. Although the grapevine is usually accurate, it can carry gossip and rumor. The effective manager stays tuned into the grapevine and uses it constructively.