IIA Updated IIA-CIA-Part3 Exam Questions and Answers by rylee

Comprehensive and Detailed In-Depth Explanation:

Application controls are specific to software applications and help ensure data integrity and accuracy within systems.

Option A (Automated password change requirements) – A system security control, not specific to a single application.

Option B (System data backup) – A general IT control, not an application control.

Option C (User testing of system changes) – Part of software development controls, not an application-level control.

Formatted data fields ensure that users enter information in the correct format, preventing errors and improving data accuracy.

Since formatted data fields are an application-specific control, Option D is correct.

Comprehensive and Detailed In-Depth Explanation:

Herzberg’s Two-Factor Theory identifies:

Motivators (Intrinsic factors) – Lead to job satisfaction (e.g., responsibility, recognition, growth).

Hygiene factors (Extrinsic factors) – Prevent dissatisfaction but do not create motivation (e.g., salary, work conditions).

Option A (Salary and status) – Hygiene factors that prevent dissatisfaction but do not drive motivation.

Option C (Work conditions and security) – Also hygiene factors, not motivators.

Option D (Peer relationships and personal life) – Affect job satisfaction indirectly, but are not primary motivators.

Since responsibility and advancement directly drive motivation, Option B is correct.

Comprehensive and Detailed In-Depth Explanation:

A matrix organization combines functional and product-based structures, allowing employees to work across multiple departments and report to multiple managers. This enables businesses to utilize expertise from various areas efficiently.

Option A (Unity of command) does not apply to matrix organizations, as employees often report to multiple supervisors.

Option C (Variable authority and accountability) is a secondary characteristic but does not define matrix structures.

Option D (Best for scattered locations/multi-line firms) applies more to divisional rather than matrix structures.

Thus, the correct answer is B, as matrix structures enable collaboration across functional and product teams.