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  1. Home
  2. IIA Certification
  3. IIA-CIA-Part3 Exam
  4. IIA.IIA-CIA-Part3.v2024-06-15.q282 Dumps
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Question 266

Product-quality-related costs are part of a total quality control program. A product-quality related cost incurred in detecting individual products that do not conform to specifications is an example of a n)

Correct Answer: B
Quality-related costs can be subdivided into four categories: external failure costs, internal failure costs, prevention costs, and appraisal costs. Appraisal costs embrace such activities as statistical quality control programs, inspection, and testing. Thus, the cost of detecting nonconforming individual products is an appraisal cost.
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Question 267

According to the waterfall cycle approach to systems development, which of the following sequence of events is correct?

Correct Answer: D
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Question 268

Which of the following describes the most appropriate set of tests for auditing a workstation's logical access controls?

Correct Answer: D
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Question 269

Using the cost-recovery method of revenue, profit on an installment sale is recognized:

Correct Answer: C
Under the cost-recovery method, no revenue is recognized until cash payments by the buyer exceed the seller's cost of the merchandise sold. This method is appropriate when collection of the revenue is very uncertain.
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Question 270

Which of the following is the most appropriate test to assess the privacy risks associated with an organization's workstations?

Correct Answer: D
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