NO.1 In which of the following organizational structures does total quality management (TQM) work
A. Teams of people from the same specialty.
B. Teams of people from different specialties.
C. Specialists working individually.
D. Hierarchal.
Answer: B

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.

NO.2 Which of the following is not required by ISO 9000 standards?
A. Onsite inspections by a registrar.
B. Establishment of a quality management system.
C. Consistent high quality products.
D. Creation of an internal audit system.
Answer: C

ISO 9000 is a set of generic standards for establishing and maintaining a quality system within an
entity. The standards provide no basis forjudging the quality of the end product. The marketplace
makes this determination. The objective of ISO 9000 standards is to ensure consistent quality.

NO.3 Which of the following is a characteristic of total quality management (TQM)?
A. Education and self-improvement.
B. On-the-job training by other workers.
C. Quality by final inspection.
D. Management by objectives.
Answer: A
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.4 Which of the following costs of quality is a failure cost?
A. Costs of quality circles.
B. Costs of inspecting in-process items.
C. Systems development costs.
D. Contract penalty for delivery of nonconforming goods.
Answer: D

IIA-CIA-Part3スクール IIA-CIA-Part3試験予約
Failure costs are incurred after defective output has been removed from production. A contract
penalty for faulty goods is an example of an external failure cost.



IIA-CIA-Part3試験番号:IIA-CIA-Part3 回答
試験科目:「Certified Internal Auditor - Part 3, Business Analysis and Information Technology」

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