Which of the following statements is true regarding the resolution of interpersonal conflict?

• A.Unrealized expectations can be avoided with open and honest discussion.
• B.Reorganization would probably not help ambiguous or overlapping jurisdictions.
• C.Deferring action should be used until there is sufficient time to fully deal with the issue.
• D.Timely and unambiguous clarification of roles and responsibilities will eliminate most interpersonal conflict.

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Quality cost indices are often used to measure and analyze the cost of maintaining a given level of quality. One example of a quality cost index, which uses a direct labor base, is computed as:

The following quality cost data were collected for May and June:

Based upon these cost data, the quality cost index

• A.Decreased four points from May to June.
• B.Was unchanged from May to June.
• C.Increased 10 points from May to June.
• D.Decreased 10 points from May to June.

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A small company has changed from a system of recording time worked on clock cards to a computerized payroll system in which employees record time in and out with magnetic cards. The computer system automatically updates all payroll records. Because of this change,

• A.A generalized computer audit program must be used.
• B.Part of the audit trail is altered.
• C.The potential for payroll-related fraud is diminished. D Transactions must be processed in batches.

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Which of the following professional organizations sets standards for quality and environmental audits?

• A.The Committee of Sponsoring Organizations of the Treadway Commission.
• B.The Board of Environmental, Health, and Safety Auditor Certifications.
• C.The International Organization of Supreme Audit Institutions.
• D.The International Standards Organization.

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Why have many European Union countries not adopted ISO 14000 environmental standards?

• A.Following ISO 14000 standards will not reduce monitoring and inspection by regulatory agencies.
• B.Individual European Union countries' standards are typically more strict than ISO 14000 standards.
• C.Regulators are permitted to use voluntary audits as a basis for punitive action.
• D.ISO 14000 standards will not make it easier to do business across borders.

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