Which of the following statements is true regarding change management?

• A.The degree of risk associated with a proposed change determines whether the change request requires authorization.
• B.To protect the production environment, changes must be managed in a repeatable, defined, and predictable manner.
• C.Changes are only required by software programs.
• D.Program changes generally are developed and tested in the production environment.

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During the last year, an organization had an opening inventory of $300,000, purchases of $980,000, sales of
$1,850,000, and a gross margin of 40 percent. What is the closing inventory if the periodic inventory system is used?

• A.$170,000
• B.$280,000
• C.$540,000
• D.$300,000

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Which of the following performance measures disincentivizes engaging in earnings management?

• A.Linking performance to the stock price.
• B.Linking performance to nonfinancial measures such as customer satisfaction and employees training.
• C.Linking performance to profitability measures such as return on investment.
• D.Linking performance to quotas such as units produced.

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Which of the following application controls checks the integrity of data entered into a business application?

• A.Processing controls
• B.Integrity controls
• C.Output controls
• D.Input controls.

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An internal auditor is evaluating an organization's business continuity management program According to the guidance on IT. which of the following tests would best demonstrate the ability to perform Key processes without significant problems?

• A.Desk check testing
• B.Tabletop or boardroom-style testing
• C.IT systems and application walkthrough
• D.End-to-end testing

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