2017年4月27日 星期四

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Exam Code: IIA-CIA-Part3

Exam Name: Certified Internal Auditor - Part 3, Business Analysis and Information Technology

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Exam Code: IIA-CGAP

Exam Name: Certified Government Auditing Professional

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NO.1 Which of the following is a characteristic of total quality management (TQM)?
A. Quality by final inspection.
B. Management by objectives.
C. Education and self-improvement.
D. On-the-job training by other workers.
Answer: C

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Explanation:
TQM is the continuous pursuit of quality in every aspect of organizational activities. One of the
means of achieving this is through employee training and empowerment.

NO.2 In which of the following organizational structures does total quality management (TQM) work
best?
A. Teams of people from different specialties.
B. Specialists working individually.
C. Teams of people from the same specialty.
D. Hierarchal.
Answer: A

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Explanation:
TQM advocates replacement of the traditional hierarchal structure with teams of people from
different specialties. This change follows from TQM's emphasis on empowering employees and
teamwork. Employees should (1) have proper training, necessary information, and the best tools;
(2) be fully engaged in the decision process; and (3) receive fair compensation. If such empowered
employees are assembled in teams of individuals with the required skills, TQM theorists believe
they will be more effective than people performing their tasks separately in a rigid structure.

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