Zusammenfassung der Ressource
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In an organizational chart, what do the boxes represent?
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The manager of the accounting department is known as the:
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Chief Financial Officer (CFO).
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Controller.
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Accounting department manager.
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Chief Executive Officer (CEO).
Frage 3
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Since the early 1980's, companies have gone through several waves of improvement programs. All of the following represent improvement programs except:
Frage 4
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The just in-time (JIT) production facet of the lean thinking model would likely have the most profound effects on the operations of companies that maintain:
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raw materials, work in process, and finished goods inventories.
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raw materials and work in process inventories.
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raw materials and finished goods inventories.
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work in process and finished goods inventories.
Frage 5
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Which of the following is true of just-in-time (JIT) production systems?
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Raw materials are received just in time to go into production.
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Marketing is scheduled just in time to generate customer orders.
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The flow of goods is controlled by a push approach.
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JIT approaches can be contrasted with conventional approaches which advocate a pull approach.
Frage 6
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Which of the following is a procedure inherent in the Theory of Constraints?
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Identify the strongest link.
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Do not place a greater strain on the system that the strongest link can handle.
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Concentrate improvement efforts on strengthening the strongest link.
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Improvement efforts must be focused on the constraint.
Frage 7
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The process improvement method that relies on customer feedback and fact-based data gathering and analysis techniques to drive process improvement is known as:
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just-in-time production.
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lean thinking model.
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Six Sigma.
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Theory of Constraints
Frage 8
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The IMA's Statement of Ethical Professional Practice includes which of the following broad categories?
Frage 9
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Which of the following statements about the Sarbanes-Oxley Act of 2002 is not correct?
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The Act requires the CFO and the Controller certify in writing that their company's financial statements and accompanying disclosures fairly represent the results of operations.
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The Act requires that a company's annual report contain an internal control report.
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The Act establishes severe penalties of as many as 20 years in prison for altering or destroying any documents that may eventually be used in an official proceeding and as many as 10 years in prison for managers who retaliate against a whistle-blower who goes outside the chain of command to report misconduct.
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The Act places the power to hire, compensate, and terminate the public accounting firm that audits a company's financial reports in the hands of the audit committee.
Frage 10
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Which of the following statements about corporate social responsibility (CSR) is not correct?
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CSR is a concept whereby organizations consider the needs of all stakeholders when making decisions.
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CSR extends beyond legal compliance.
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CSR includes voluntary actions that satisfy the expectations of customers, employees, suppliers, communities, and environmental and human rights advocates.
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All of the statements are correct.