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

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List of questions

Question 321

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Which of the following facilitates data extraction from an application?

Question 322

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

Question 323

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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 matc

Question 324

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

Question 325

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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?

Question 326

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

Question 327

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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 th

Question 328

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

Question 329

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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 us

Question 330

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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 woul

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 321

Which of the following facilitates data extraction from an application?

Application program code.

Database system.

Operating system.

Networks.

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Question 322

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

Firewall.

Antivirus software.

Passwords.

Encryption.

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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?

Data analysis.

Data diagnostics.

Data velocity.

Data normalization.

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Question 324

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

Customers can access and update personal information when needed.

The organization retains customers' personal information indefinitely.

Customers reserve the right to reject sharing personal information with third parties.

The organization performs regular maintenance on customers' personal information.

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Question 325

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?

A flat structure results in lower operating and support costs than a hierarchical structure.

A flat structure results in a stable and very collaborative environment.

A flat structure enables field auditors to report to and learn from senior auditors.

A flat structure is more dynamic and offers more opportunities for advancement than a hierarchical structure.

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Question 326

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

The term describes budgets that exclude fixed costs.

Flexible budgets exclude outcome projections, which are hard to determine, and instead rely on the most recent actual outcomes.

The term is a red flag for weak budgetary control activities.

Flexible budgets project data for different levels of activity.

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Question 327

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?

A KPI that defines the process owner's tolerance for performance deviations.

A KPI that defines the importance of performance levels and disbursement statistics being measured.

A KPI that defines timeliness with regard to reporting disbursement data errors to authorized personnel.

A KPI that defines operating ratio objectives of the disbursement process.

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Question 328

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

Disk mirroring of the data being stored on the database.

A differential backup that is performed on a weekly basis.

An array of independent disks used to back up the database.

An incremental backup of the database on a daily basis.

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Question 329

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?

It is useful when losses are considered insignificant.

It provides a better alignment with revenue.

It is the preferred method according to The IIA.

It states receivables at net realizable value on the balance sheet.

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Question 330

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?

Understand strategic context and evaluate whether supporting information is reliable and complete.

Ascertain whether governance and approval processes are transparent, documented, and completed.

Perform a due diligence review or asses management's review of provider operations.

Identify key performance measures and data sources.

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Total 340 questions

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