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IIA-CIA-Part3-3P CIA Exam Part Three: Business Knowledge for Internal Auditing is now Stable and With Pass Result | Test Your Knowledge for Free

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CIA Exam Part Three: Business Knowledge for Internal Auditing

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Total Questions : 488

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Question # 31

Which of the following is the most appropriate test to assess the privacy risks associated with an organization's workstations?

Options:

A.  

Penetration test.

B.  

Social engineering test.

C.  

Vulnerability test.

D.  

Physical control test.

Discussion 0
Question # 32

During which phase of disaster recovery planning should an organization identify the business units, assets, and systems that are critical to continuing an acceptable level of operations?

Options:

A.  

Scope and initiation phase.

B.  

Business impact analysis.

C.  

Plan development.

D.  

Testing.

Discussion 0
Question # 33

Which of the following are typical audit considerations for a review of authentication?

1) Authentication policies and evaluation of controls transactions.

2) Management of passwords, independent reconciliation, and audit trail.

3) Control self-assessment tools used by management.

4) Independent verification of data integrity and accuracy.

Options:

A.  

1, 2, and 3

B.  

1, 2, and 4

C.  

1, 3, and 4

D.  

2, 3, and 4

Discussion 0
Question # 34

A global business organization is selecting managers to post to various international (expatriate) assignments.

In the screening process, which of the following traits would be required to make a manager a successful expatriate?

1) Superior technical competence.

2) Willingness to attempt to communicate in a foreign language.

3) Ability to empathize with other people.

Options:

A.  

1 and 2 only

B.  

1 and 3 only

C.  

2 and 3 only

D.  

1, 2, and 3

Discussion 0
Question # 35

According to the waterfall cycle approach to systems development, which of the following sequence of events is correct?

Options:

A.  

Program design, system requirements, software design, analysis, coding, testing, operations.

B.  

System requirements, software design, analysis, program design, testing, coding, operations.

C.  

System requirements, software design, analysis, program design, coding, testing, operations.

D.  

System requirements, analysis, coding, software design, program design, testing, operations.

Discussion 0
Question # 36

Which of the following are the most appropriate measures for evaluating the change in an organization's liquidity position?

Options:

A.  

Times interest earned, return on assets, and inventory turnover.

B.  

Accounts receivable turnover, inventory turnover in days, and the current ratio.

C.  

Accounts receivable turnover, return on assets, and the current ratio.

D.  

Inventory turnover in days, the current ratio, and return on equity.

Discussion 0
Question # 37

During a review of a web-based application used by customers to check the status of their bank accounts, it would be most important for the internal auditor to ensure that:

Options:

A.  

Access to read application logs is restricted to authorized users.

B.  

Account balance information is encrypted in the database.

C.  

The web server used to host the application is located in a physically secure area.

D.  

Sensitive data, such as account numbers, are submitted using encrypted communications.

Discussion 0
Question # 38

If a just-in-time purchasing system is successful in reducing the total inventory costs of a manufacturing company, which of the following combinations of cost changes would be most likely to occur?

Options:

A.  

1

B.  

2

C.  

3

D.  

4

Discussion 0
Question # 39

Which of the following control features consists of a set of authorization codes that distinguishes among actions such as reading, adding, and deleting records?

Options:

A.  

Internally encrypted passwords

B.  

System access privileges.

C.  

Logon passwords

D.  

Protocol controls.

Discussion 0
Question # 40

According to IIA guidance on IT. which of the following plans would pair the identification of critical business processes with recovery time objectives?

Options:

A.  

The business continuity management charter.

B.  

The business continuity risk assessment plan

C.  

The business impact analysis plan

D.  

The business case for business continuity planning

Discussion 0
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