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NEW QUESTION: 1
The chief audit executive of a large publicly held bank is using a risk based approach to update the annual audit plan. Which of the following sources of information will have the least impact on the plan?
A. The 12 month forecast of commercial property values.
B. Regulatory changes impacting capitalization for all publicly traded banks.
C. Continuous changes in the prime lending rate set by the country's central bank.
D. Recent changes to the bank's strategic plan.
Answer: C

NEW QUESTION: 2



A. No
B. Yes
Answer: B

NEW QUESTION: 3
One of the main reasons that implementation of a total quality management (TQM) program works better through the use of teams is:
A. Employee motivation is always higher for team members than for individual contributors.
B. The use of teams eliminates the need for supervision, thereby allowing a company to reduce staffing.
C. Teams are more efficient and help an organization reduce its staffing.
D. Teams are a natural vehicle for sharing ideas, which leads to process improvement.
Answer: D
Explanation:
TQM promotes teamwork by modifying or eliminating traditional (and rigid) vertical hierarchies and instead forming flexible groups of specialists. Quality circles, cross-functional teams, and self-managed teams are typical formats. Teams are an excellent means of encouraging the sharing of ideas and removing process improvement obstacles.