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IIA IIA-CIA-Part3 Practice Test - Questions Answers, Page 26

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List of questions

Question 251

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Which of the following performance measures includes both profits and investment base?

Question 252

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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 statem

Question 253

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With increased cybersecurity threats, which of the following should management consider to ensure that there is strong security governance in place?

Question 254

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Management has established a performance measurement focused on the accuracy of disbursements. The disbursement statistics, provided daily to ail accounts payable and audit staff, include details of

Question 255

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In accounting, which of the following statements is true regarding the terms debit and credit?

Question 256

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A manager at a publishing company received an email that appeared to be from one of her vendors with an attachment that contained malware embedded in an Excel spreadsheet . When the spreadsheet was

Question 257

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Which of the following statements is true regarding change management?

Question 258

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Which of the following organization structures would most likely be able to cope with rapid changes and uncertainties?

Question 259

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An organization had a gross profit margin of 40 percent in year one and in year two. The net profit margin was 18 percent in year one and 13 percent in year two. Which of the following could be the

Question 260

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Which of the following statements is true regarding user developed applications (UDAs) and traditional IT applications?

Related questions

When executive compensation is based on the organization's financial results, which of the following situations is most likely to arise?

Which of the following contract concepts is typically given in exchange for the execution of a promise?

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?

Which of the following statements is true regarding a project life cycle?

An internal auditor observed that the organization's disaster recovery solution will make use of a cold site in a town several miles away. Which of the following is likely to be a characteristic of this disaster recover/ solution?

An organization is considering outsourcing its IT services, and the internal auditor as assessing the related risks. The auditor grouped the related risks into three categories; - Risks specific to the organization itself. - Risks specific to the service provider. - Risks shared by both the organization and the service provider Which of the following risks should the auditor classify as specific to the service provider?

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?

An employee was promoted within the organization and relocated to a new office in a different building. A few months later, security personnel discovered that the employee's smart card was being used to access the building where she previously worked. Which of the following security controls could prevent such an incident from occurring?

Which of the following best describes the use of predictive analytics?

Which of the following characteristics applies to an organization that adopts a flat structure?

Question 251

Which of the following performance measures includes both profits and investment base?

Residual income

A flexible budget

Variance analysis.

A contribution margin income statement by segment.

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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?

Cost of goods sold will be understated and net income will be overstated.

Cost of goods sold will be overstated and net income will be understated

Cost of goods sold will be understated and there Wi-Fi be no impact on net income.

There will be no impact on cost of goods sold and net income will be overstated

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Question 253

With increased cybersecurity threats, which of the following should management consider to ensure that there is strong security governance in place?

Inventory of information assets

Limited sharing of data files with external parties.

Vulnerability assessment

Clearly defined policies

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Question 254

Management has established a performance measurement focused on the accuracy of disbursements. The disbursement statistics, provided daily to ail accounts payable and audit staff, include details of payments stratified by amount and frequency. Which of the following is likely to be the greatest concern regarding this performance measurement?

Articulation of the data

Availability of the data.

Measurability of the data

Relevance of the data.

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Question 255

In accounting, which of the following statements is true regarding the terms debit and credit?

Debit indicates the right side of an account and credit the left side

Debit means an increase in an account and credit means a decrease.

Credit indicates the right side of an account and debit the left side.

Credit means an increase in an account and debit means a decrease

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Question 256

A manager at a publishing company received an email that appeared to be from one of her vendors with an attachment that contained malware embedded in an Excel spreadsheet . When the spreadsheet was opened, the cybercriminal was able to attack the company's network and gain access to an unpublished and highly anticipated book. Which of the following controls would be most effective to prevent such an attack?

Monitoring network traffic.

Using whitelists and blacklists to manage network traffic.

Restricting access and blocking unauthorized access to the network

Educating employees throughout the company to recognize phishing attacks.

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Question 257

Which of the following statements is true regarding change management?

The degree of risk associated with a proposed change determines whether the change request requires authorization

Program changes generally are developed and tested in the production environment.

Changes are only required by software programs

To protect the production environment, changes must be managed in a repeatable, defined, and predictable manner

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Question 258

Which of the following organization structures would most likely be able to cope with rapid changes and uncertainties?

Decentralized

Centralized

Departmentalized

Tall structure

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Question 259

An organization had a gross profit margin of 40 percent in year one and in year two. The net profit margin was 18 percent in year one and 13 percent in year two. Which of the following could be the reason for the decline in the net profit margin for year two?

Cost of sales increased relative to sales.

Total sales increased relative to expenses.

The organization had a higher dividend payout rate in year two.

The government increased the corporate tax rate

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Question 260

Which of the following statements is true regarding user developed applications (UDAs) and traditional IT applications?

UDAs arid traditional JT applications typically follow a similar development life cycle

A UDA usually includes system documentation to illustrate its functions, and IT-developed applications typically do not require such documentation.

Unlike traditional IT applications. UDAs typically are developed with little consideration of controls.

IT testing personnel usually review both types of applications thoroughly to ensure they were developed properly.

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