ExamGecko
Login
Home / IIA / IIA-CIA-Part3 / List of questions
Ask Question

IIA IIA-CIA-Part3 Practice Test - Questions Answers

List of questions

Question 1

Report Export Collapse

Which of the following best describes the purpose of fixed manufacturing costs?

To ensure availability of production facilities.
To ensure availability of production facilities.
To decrease direct expenses related to production.
To decrease direct expenses related to production.
To incur stable costs despite operating capacity.
To incur stable costs despite operating capacity.
To increase the total unit cost under absorption costing
To increase the total unit cost under absorption costing
Suggested answer: D
asked 18/09/2024
max artusa
39 questions

Question 2

Report Export Collapse

Which of the following is a characteristic of using a hierarchical control structure?

Less use of policies and procedures.
Less use of policies and procedures.
Less organizational commitment by employees.
Less organizational commitment by employees.
Less emphasis on extrinsic rewards.
Less emphasis on extrinsic rewards.
Less employee's turnover.
Less employee's turnover.
Suggested answer: B
asked 18/09/2024
Joice Lira
30 questions

Question 3

Report Export Collapse

An internal auditor is reviewing key phases of a software development project. Which of the following would; the auditor most likely use to measure the project team's performance related to how project tasks are completed?

A balanced scorecard.
A balanced scorecard.
A quality audit
A quality audit
Earned value analysis.
Earned value analysis.
Trend analysis
Trend analysis
Suggested answer: B
asked 18/09/2024
Andrew Staton
26 questions

Question 4

Report Export Collapse

According to 11A guidance on IT, which of the following spreadsheets is most likely to be considered a high-risk user-developed application?

A revenue calculation spreadsheet supported with price and volume reports from the production department.
A revenue calculation spreadsheet supported with price and volume reports from the production department.
An asset retirement calculation spreadsheet comprised of multiple formulas and assumptions.
An asset retirement calculation spreadsheet comprised of multiple formulas and assumptions.
An ad-hoc inventory listing spreadsheet comprising details of written-off inventory quantities.
An ad-hoc inventory listing spreadsheet comprising details of written-off inventory quantities.
An accounts receivable reconciliation spreadsheet used by the accounting manager to verify balances
An accounts receivable reconciliation spreadsheet used by the accounting manager to verify balances
Suggested answer: C
asked 18/09/2024
Mark Hughes
30 questions

Question 5

Report Export Collapse

Which of the following scenarios indicates an effective use of financial leverage?

An organisation has a rate of return on equity of 20% and a rate of return on assets of 15%.
An organisation has a rate of return on equity of 20% and a rate of return on assets of 15%.
An organization has a current ratio of 2 and an inventory turnover of 12.
An organization has a current ratio of 2 and an inventory turnover of 12.
An organization has a debt to total assets ratio of 0.2 and an interest coverage ratio of 10.
An organization has a debt to total assets ratio of 0.2 and an interest coverage ratio of 10.
An organization has a profit margin of 30% and an assets turnover of 7%.
An organization has a profit margin of 30% and an assets turnover of 7%.
Suggested answer: B
asked 18/09/2024
lawrence Ajibolade
49 questions

Question 6

Report Export Collapse

Which of the following is the most appropriate beginning step of a work program for an assurance engagement involving smart devices?

Train all employees on bring-your-own-device (BYOD) policies.
Train all employees on bring-your-own-device (BYOD) policies.
Understand what procedures are in place for locking lost devices
Understand what procedures are in place for locking lost devices
Obtain a list of all smart devices in use
Obtain a list of all smart devices in use
Test encryption of all smart devices
Test encryption of all smart devices
Suggested answer: C
asked 18/09/2024
Rafael Pabon
44 questions

Question 7

Report Export Collapse

Which of the following situations best illustrates a "false positive" in the performance of a spam filter?

The spam filter removed Incoming communication that included certain keywords and domains.
The spam filter removed Incoming communication that included certain keywords and domains.
The spam filter deleted commercial ads automatically, as they were recognized as unwanted.
The spam filter deleted commercial ads automatically, as they were recognized as unwanted.
The spam filter routed to the "junk|r folder a newsletter that appeared to include links to fake websites.
The spam filter routed to the "junk|r folder a newsletter that appeared to include links to fake websites.
The spam filter blocked a fitness club gift card that coworkers sent to an employee for her birthday.
The spam filter blocked a fitness club gift card that coworkers sent to an employee for her birthday.
Suggested answer: D
asked 18/09/2024
Ricardo Andres
30 questions

Question 8

Report Export Collapse

Which of the following parties is most likely to be responsible for maintaining the infrastructure required to prevent the failure of a real-time backup of a database?

IT database administrator.
IT database administrator.
IT data center manager.
IT data center manager.
IT help desk function.
IT help desk function.
IT network administrator.
IT network administrator.
Suggested answer: B
asked 18/09/2024
Patricia Escobar
37 questions

Question 9

Report Export Collapse

Which of the following security controls would provide the most efficient and effective authentication for customers to access these online shopping account?

12-digit password feature.
12-digit password feature.
Security question feature.
Security question feature.
Voice recognition feature.
Voice recognition feature.
Two-level sign-on feature
Two-level sign-on feature
Suggested answer: D
asked 18/09/2024
Nickolas Abbas
51 questions

Question 10

Report Export Collapse

An organization decided to outsource its human resources function. As part of its process migration, the organization is implementing controls over sensitive employee data.

What would be the most appropriate directive control in this area?

Require a Service Organization Controls (SOC) report from the service provider
Require a Service Organization Controls (SOC) report from the service provider
Include a data protection clause in the contract with the service provider.
Include a data protection clause in the contract with the service provider.
Obtain a nondisclosure agreement from each employee at the service provider who will handle sensitive data.
Obtain a nondisclosure agreement from each employee at the service provider who will handle sensitive data.
Encrypt the employees ' data before transmitting it to the service provider
Encrypt the employees ' data before transmitting it to the service provider
Suggested answer: B
asked 18/09/2024
Brent Kehoe
34 questions
Total 340 questions
Go to page: of 34
Search
Open VPLUS File
Convert VPLUS to PDF

Related questions

Which of the following physical security controls is able to serve as both a detective and preventive control?
Which of the following performance measures includes both profits and investment base?
Which of the following statements is true regarding cost-volume-profit analysis?
Which of the following common quantitative techniques used in capital budgeting is best associated with the use of a table that describes the present value of an annuity?
At an organization that uses a periodic inventory system, the accountant accidentally understated the organization s beginning inventory. How would the accountant's accident impact the income statement?
A retail organization mistakenly did have include $10,000 of Inventory in the physical count at the end of the year. What was the impact to the organization's financial statements?
Which of the following is the best example of a compliance risk that Is likely to arise when adopting a bring-your-own-device (BYOD) policy?
A newly appointed board member received an email that appeared to be from the company's CEO. The email stated: "Good morning. As you remember, the closure of projects is our top priority. Kindly organize prompt payment of the attached invoice for our new solar energy partners." The board member quickly replied to the email and asked under which project the expense should be accounted. Only then did he realize that the sender 's mail domain was different from the company's. Which of the following cybersecurity risks nearly occurred in the situation described?
Which of the following is a result of Implementing on e-commerce system, which relies heavily on electronic data interchange and electronic funds transfer, for purchasing and biting?
An internal audit activity is piloting a data analytics model, which aims to identify anomalies in payments to vendors and potential fraud indicators. Which of the following would be the most appropriate criteria for assessing the success of the piloted model?