CIA考试题：CIA英文试题训练（10）

45. A flat organization structure is one with relatively few levels of hierarchy and is characterized by wide spans of management control. A tall organization has many levels of hierarchy and narrow spans of control. Which of the following situations is consistent with a flat organization structure ?
A.tasks require little direction and control of subordinates.
B. Work areas are geographically dispersed.
C.Tasks are highly complex and varied.
D.Subordinates perform distinctly different tasks.
A yes. Flat structures have the advantages of fast information flow from top to bottom of the organization and increased employee satisfaction. Tall structures are faster and more effective at problem resolution because of the increased frequency of interaction between superior and subordinate and the greater order imposed by the hierarchy. For a flat structure to be successful, employees must be able to work without supervision much of the time because a manager with many employees has little time for each one.
B no. geographically dispersed work areas are very difficult for a manager with many subordinates to control.
C no. tasks that are highly complex and varied are more appropriate for a narrow span of control.
D no. a narrow span of control ( a tall structure is more appropriate when subordinates perform distinctly different tasks.

46. The optimal span of control of a manager is contingent upon several situational variables. For instance, a manager supervising workers within the same work area who are performing identical tasks that are simple and repetitive would best be able to supervise
a.an unlimited number of employees.
b.Only a few workers (a narrow span of control).
c.A relatively large number of employees (a wide span of control).
d.Fewer workers than if the workers were geographically dispersed.
C correct. In any situation. There are underlying variables that influence the number of subordinates a manager can supervise. In general, if jobs are similar, procedures are standardized, and physical dispersion is minimized, a wide span of control is most effective.
A incorrect. Although a manager under these conditions would be able to supervise a large number of employees, an upper limit must exit.
b. incorrect. The conditions described support a wide rather than a narrow span.
D incorrect. Geographical dispersion would decrease rather than increase the span of control.

47. Control by management is the result of effective and proper
A . planning, organizing, and directing of organizational activities.
B . ascertaining needs, identifying alternative courses of action, setting standards for measuring performance, and comparing outcomes with predetermined standards.
C authorizing and monitoring performance, and comparing actual performance with planned performance.
D determining efficiency and economy of operations, including whether objectives and goals have been met.
A correct. According to SIAS 1 , control: concepts and responsibilities: “A control is any action taken by management to enhance the likelihood that established objectives and goals will be achieved”. Management plans, organizes, and directs the performance of sufficient actions to provide reasonable assurance that objectives and goals will be achieved. Thus, control is the result of proper planning, organizing, and directing by management.”
B incorrect. This activity is encompassed by the basic management functions.
C and d are incorrect same as b.

48. Which of the following activities performed by a factory foreman is a control strength rather than a control weakness?
A.sets the pay rate for production workers.
B.Prepares a job time report that summarizes regular and overtime hours.
C.Distributes paychecks to the production workers.
D.Returns any unclaimed payroll checks to the payroll clerk.
B correct. According to SIAS 1, control: same as forty-fourth. A control strength identifies an adequate control. Preparation of time summaries by a factory foreman for a specific job is a control. Preparation of time summaries by a factory foreman for a specific job is a control strength because it creates independent records that may be compared with employee time cards. The time report will show each hour of work assigned to a particular job.
A incorrect. The personnel department should authorize pay rates.
C incorrect. A person independent of time keeping and other payroll functions should distribute paychecks.
D incorrect. Unclaimed payroll checks should be sent to the treasurer for prompt redeposit. Moreover, a foreman should not serve as paymaster and thus should never have custody of payroll checks.

49. According to the standards, a control is
A an action taken by management to enhance the likelihood that established goals and objectives will be achieved.
B a statement of what the organization plans to achieve.
C a subset of an objective that recognizes the risks associated with failure to achieve the objective.
D an arrangement of activities or people that are interrelated to achieve goals and objectives.
A yes.
B no. it defines an objective.
C no. a goal explicitly recognizes the risks of failure. Goals are specific objectives of specific systems.
D no. such an arrangement is a system.

50. In a school district, the overall system of control is adequate when reasonable assurance is provided that.
A comprehensive planning is undertaken for each year and the school adopts plans and budgets for each such year.
B . expenditures are being made in accordance with the budget and the applicable statutes.
c. periodic reviews are undertaken to ascertain that the system is functioning as designed.
D . the district’s objectives and goals are being met efficiently and economically.
D yes. “the purpose of the review for adequacy of the system of internal control is to ascertain whether the system established provides reasonable assurance that the organization’s objectives and goals will be met efficiently and economically” (standard 300). “reasonable assurance is provided when cost-effective action are taken to restrict deviations to a tolerable level. This implies, for example, that material errors and improper or illegal acts will be prevented or detected and corrected within a timely period by employees in the normal course of performing their assigned duties. The cost-benefit relationship is considered by management during the design of systems. The potential loss associated with any exposure or risk is weighed against the cost to control it. Efficient performance accomplishes objectives and goals in an accurate and timely fashion with minimal use of resources. Economical performance accomplishes objectives and goals at a cost commensurate with the task. The term efficient incorporates the concept of economical performance”( SIAS 1).
A no. control results from proper organizing and directing as well as planning by management
B whether the control structure provides reasonable assurance that the system is functioning as intended, for example, by complying with plans (budgets) and laws, is an issue of effectiveness, not adequacy.
C no these period reviews also relate to the effectiveness of the system.