IIA IIA-CIA-Part3 Practice Test - Questions Answers, Page 33

Which of the following controls is the most effective for ensuring confidentially of transmitted information?

An internal auditor was assigned to test for ghost employees using data analytics. The auditor extracted employee data from human resources and payroll. Using spreadsheet functions, the auditor matched data sets by name and assumed that employees who were not present in each data set should be investigated further. However, the results seemed erroneous, as very few employees matched across all data sets. Which of the following data analytics steps has the auditor most likely omitted?

An organization prepares a statement of privacy to protect customers' personal information. Which of the following might violate the privacy principles?

Which of the following statements describes the typical benefit of using a flat organizational structure for the internal audit activity, compared to a hierarchical structure?

Which of the following statements is true regarding the term "flexible budgets" as it is used in accounting?

While conducting an audit of the accounts payable department, an internal auditor found that 3% of payments made during the period under review did not agree with the submitted invoices. Which of the following key performance indicators (KPIs) for the department would best assist the auditor in determining the significance of the test results?

Which of the following backup methodologies would be most efficient in backing up a database in the production environment?

Senior management is trying to decide whether to use the direct write-off or allowance method for recording bad debt on accounts receivables. Which of the following would be the best argument for using the direct write-off method?

The chief audit executive (CAE) has been asked to evaluate the chief technology officer's proposal to outsource several key functions in the organization's IT department. Which of the following would be the most appropriate action for the

CAE to determine whether the proposal aligns with the organization's strategy?