42. Internal auditors need to be aware of the advantages and disadvantages of various organizations structures. A substantial duplication of functions characterizes which of the following structures?

A.simple structure.

B.divisional structure.

C.machine bureaucracy.

D.Professional bureaucracy.

B yes. A division is essentially a self-contained organization. Hence, it must perform all or most of the functions of the overall organization of which it is a part. It is characterized by substantial duplication of functions when compared with more centralized structures.

A no. a simple structure has low complexity and formality, and authority is centralized. Its small size and simplicity usually precludes significant inefficiency in the use of resources.

C no. a machine bureaucracy is a complex, formal, and centralized organization that performs highly routine tasks, groups activities into functional departments, has a strict chain of command, and distinguishes between line and staff relationships.

D no. a professional bureaucracy (e.g., a university or library )is a complex and formal but decentralized organization in which highly trained specialists have great autonomy. Duplication of functions is minimized. For example, a university would have only one history department.