IIA-CIA-Part3 Reviews Questions

Business continuity planning must be driven by business requirements, not IT decisions. The most appropriate recommendation is to ensure that management of business units determines recovery objectives and priorities, since they understand the criticality of operations. IT then implements solutions based on these business requirements.

Option A addresses current targets but does not correct the root cause. Options B and C focus only on IT, which is not responsible for defining business needs.

Comprehensive and Detailed In-Depth Explanation:

A globalization strategy focuses on standardizing products and marketing campaigns across all international markets. This ensures consistent branding and messaging, achieving economies of scale while maintaining a uniform customer experience.

Option A (Export strategy) primarily refers to selling domestic products abroad without a significant focus on global marketing.

Option B (Transnational strategy) balances global standardization and local adaptation, but does not emphasize a single advertising approach.

Option C (Multi-domestic strategy) tailors marketing and product offerings to each local market, making it less suitable for a uniform advertising campaign.

Thus, the globalization strategy (Option D) is the best approach for a unique yet standardized advertising campaign across markets.

Internal audit may rely on the work of other internal assurance providers (such as finance or compliance), provided it has assessed the adequacy, competence, and objectivity of the work. This avoids duplication and increases efficiency.

Option B incorrectly assumes internal work cannot be relied upon. Option C shifts responsibility inappropriately. Option D ignores coordination opportunities.

Job enrichment increases the depth, responsibility, autonomy, and meaningfulness of a role. Encouraging internal auditors to manage engagements from beginning to end gives them broader ownership over planning, fieldwork, communication, issue resolution, and reporting. This increases professional challenge and accountability, which are classic features of job enrichment. Job sharing divides one role between multiple people. Job shadowing allows one employee to observe another for learning purposes. Job rotation moves employees between different roles or assignments to broaden experience, but it does not necessarily give end-to-end ownership of one engagement. In an internal audit activity, job enrichment can improve motivation, development, judgment, and engagement quality. Therefore, Option C is correct.