Which of the following best explains the matching principle?

Expense recognition is tied to revenue recognition.

Revenues should be recognized when earned.

Revenue recognition is matched with cash.

Expense recognition is tied to revenue recognition.

Expenses are recognized at each accounting period.

An organization decided to reorganize into a flatter structure. Which of the following changes would be expected with this new structure?

Senior-level executives more focused on short-term, routine decision making

Slower decision making at the senior executive level.

Limited creative freedom in lower-level managers.

Senior-level executives more focused on short-term, routine decision making

An internal auditor identified a database administrator with an incompatible dual role. Which of the following duties should not be performed by the identified administrator?

Preparing input data and maintaining the database.

Designing and maintaining the database.

Preparing input data and maintaining the database.

Maintaining the database and providing its security,

Designing the database and providing its security

Which of the following should software auditors do when reporting internal audit findings related to enterprisewide resource planning?

Conned IT audit findings to business issues.

Draft separate audit reports for business and IT management.

Conned IT audit findings to business issues.

Include technical details to support IT issues.

Include an opinion on financial reporting accuracy and completeness.

After purchasing shoes from an online retailer, a customer continued to receive additional unsolicited offers from the retailer and other retailers who offer similar products.Which of the following is the most likely control weakness demonstrated by the seller?

Undue disclosure of information

Excessive collecting of information

Application of social engineering

Retention of incomplete information.

Undue disclosure of information

Which of the following represents an inventory costing technique that can be manipulated by management to boost net income by selling units purchased at a low cost?

First-in. first-out method (FIFO).

Last-in, first-out method (LIFO).

Specific identification method.

Which of the following is an established systems development methodology?

Projects in Controlled Environments (PRINCE2).

Information Technology Infrastructure Library (ITIL).

Which of the following security controls focuses most on prevention of unauthorized access to the power plant?

Requests for additional access rights are sent for approval and validation by direct supervisors.

An offboarding procedure is initiated monthly to determine redundant physical access rights.

Logs generated by smart locks are automatically scanned to identify anomalies in access patterns.

Requests for additional access rights are sent for approval and validation by direct supervisors.

Automatic notifications are sent to a central security unit when employees enter the premises during nonwork hours

Which of the following best describes a transformational leader, as opposed to a transactional leader?

The leader intervenes to communicate high expectations.

The leader searches for deviations from the rules and standards and intervenes when deviations exist.

The leader intervenes only when performance standards are not met.

The leader intervenes to communicate high expectations.

The leader does not intervene to promote problem-solving

Which of the following would an organization execute to effectively mitigate and manage risks created by a crisis or event?

Alternative and reactive measures.

Preventive and alternative measures.

Preventive and reactive measures.

An organization has a declining inventory turnover but an increasing gross margin rate. Which of the following statements can best explain this situation?

The organization has adopted just-in-time inventory.

he organization's operating expenses are increasing.

The organization has adopted just-in-time inventory.

The organization is experiencing inventory theft.

The organization's inventory is overstated.

Which of the following best describes a detective control designed to protect an organization from cyberthreats and attacks?

Monitoring for vulnerabilities based on industry intelligence.

A list of trustworthy, good traffic and a list of unauthorized, blocked traffic.

Monitoring for vulnerabilities based on industry intelligence.

Comprehensive service level agreements with vendors.

Firewall and other network perimeter protection tools.

Which of the following actions should an internal auditor take to clean the data obtained for analytics purposes?

Deploys data visualization tool.

Adopt standardized data analysis software.

Define analytics objectives and establish outcomes.

Which of the following controls would be most efficient to protect business data from corruption and errors?

Controls to calculate batch totals to identify an error before approval.

Controls to ensure data is unable to be accessed without authorization.

Controls to calculate batch totals to identify an error before approval.

Controls to encrypt the data so that corruption is likely ineffective.

Controls to quickly identify malicious intrusion attempts.

Which of the following best describes the primary objective of cybersecurity?

To regulate users' behavior it the web and cloud environment.

To protect the effective performance of IT general and application controls.

To regulate users' behavior it the web and cloud environment.

To prevent unauthorized access to information assets.

To secure application of protocols and authorization routines.

An organization that relies heavily on IT wants to contain the impact of potential business disruption to a period of approximately four to seven days. Which of the following business recovery strategies would most efficiently meet this organization's needs?

A recovery strategy whereby a separate site has been secured with configurable hardware and data backups.

A recovery strategy whereby a separate site has not yet been determined, but hardware has been reserved for purchase and data backups.

A recovery strategy whereby a separate site has been secured and is ready for use, with fully configured hardware and real-time synchronized data

A recovery strategy whereby a separate site has been secured and the necessary funds for hardware and data backups have been reserved.

A recovery strategy whereby a separate site has been secured with configurable hardware and data backups.

Which of the following should be established by management during implementation of big data systems to enable ongoing production monitoring?

Reports of software customization.

An internal auditor is reviewing results from software development integration testing. What is the purpose of integration testing?

To verify that all software and hardware components work together as intended.

To verify that the application meets stated user requirements.

To verify that standalone programs match code specifications.

To verify that the application would work appropriately for the intended number of users.

To verify that all software and hardware components work together as intended.

An organization created a formalized plan for a large project. Which of the following should be the first step in the project management plan?

Estimate time required to complete the whole project.

Determine the responses to expected project risks.

Break the project into manageable components.

Identify resources needed to complete the project

For which of the following scenarios would the most recent backup of the human resources database be the best source of information to use?

There was a data center failure that requires restoring the system at the backup site.

An incorrect program fix was implemented just prior to the database backup.

The organization is preparing to train all employees on the new self-service benefits system.

There was a data center failure that requires restoring the system at the backup site.

There is a need to access prior year-end training reports for all employees in the human resources database

Which of the following is a characteristic of big data?

Big data comes from a single type of formal.

Big data is being generated slowly due to volume.

Big data must be relevant for the purposes of organizations.

Big data comes from a single type of formal.

Which of the following activities best illustrates a user's authentication control?

Users have to validate their identity with a smart card.

Identity requests are approved in two steps.

Logs are checked for misaligned identities and access rights.

Users have to validate their identity with a smart card.

Functions can toe performed based on access rights

Which of the following best describes depreciation?

It is a process of allocating cost of assets between periods.

It is a process of assets valuation.

It is a process of accumulating adequate funds to replace assets.

It is a process of measuring decline in the value of assets because of obsolescence

Which of the following is a sound network configuration practice to enhance information security?

Validation of intrusion prevention controls is performed to ensure intended functionality and data integrity.

Change management practices to ensure operating system patch documentation is retained.

User role requirements are documented in accordance with appropriate application-level control needs.

Validation of intrusion prevention controls is performed to ensure intended functionality and data integrity.

Interfaces reinforce segregation of duties between operations administration and database development.

Which of the following describes a third-party network that connects an organization specifically with its trading partners?

Metropolitan area network (MAN).

IIA IIA-CIA-Part3 Practice Test 2 - Free Online Exam Questions 41-80

A manufacturer ss deciding whether to sell or process materials further. Which of the following costs would be relevant to this decision?

Incremental processing costs, incremental revenue, and variable manufacturing expenses.

Joint costs, incremental processing costs, and variable manufacturing expenses.

Incremental revenue, joint costs, and incremental processing costs.

Variable manufacturing expenses, incremental revenue, and joint costs

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