IIA-CIA-Part3 Practice Questions

A.  

Income statement.

B.  

Owner ' s equity statement.

C.  

Balance sheet.

D.  

Statement of cash flows.

A.  

Authorization

B.  

Architecture model

C.  

Firewall

D.  

Virtual private network

A.  

The number of scheduled and completed audits and percentage of substantial recommendations

B.  

The board’s satisfaction index and internal audit staff commitment ratings

C.  

Internal audit staff’s application of technology in audit fieldwork and participation in professional organizations and publications

D.  

Internal audit staff’s compliance with the audit manual and technical knowledge in auditing, information security, and cloud computing issues

A.  

The risk that database administrators will disagree with temporarily preventing user access to the database for auditing purposes.

B.  

The risk that database administrators do not receive new patches from vendors that support database software in a timely fashion.

C.  

The risk that database administrators set up personalized accounts for themselves, making the audit time consuming.

D.  

The risk that database administrators could make hidden changes using privileged access.

A.  

The effect of the observation

B.  

The criteria of the observation

C.  

The condition of the observation

D.  

The cause of the observation

A.  

$350,000

B.  

$500,000

C.  

$850,000

D.  

$1,200,000

A.  

UDAs are less flexible and more difficult to configure than traditional IT applications.

B.  

Updating UDAs may lead to various errors resulting from changes or corrections.

C.  

UDAs typically are subjected to application development and change management controls.

D.  

Using UDAs typically enhances the organization ' s ability to comply with regulatory factors.

A.  

1 and 2

B.  

1 and 3

C.  

2 and 4

D.  

3 and 4

A.  

Variable entity approach.

B.  

Control ownership.

C.  

Risk and reward.

D.  

Voting interest.

A.  

A unity-of-command concept requires employees to report technically, functionally, and administratively to the same manager.

B.  

A combination of product and functional departments allows management to utilize personnel from various Junctions.

C.  

Authority, responsibility and accountability of the units Involved may vary based on the project ' s life, or the organization ' s culture

D.  

It is best suited for firms with scattered locations or for multi-line, Large-scale firms.

A.  

The ability to use the software with ease to perform the data analysis to meet the engagement objectives.

B.  

The ability to purchase upgraded features of the software that allow for more In-depth analysis of the big data.

C.  

The ability to ensure that big data entered into the software is secure from potential compromises or loss.

D.  

The ability to download the software onto the appropriate computers for use in analyzing the big data.

A.  

The security guard should question the vehicle ' s driver, if the guard has any doubts.

B.  

Physical characteristics of the vehicle should be described in the system.

C.  

The security guard should send each access request to administrative personnel for validation prior to admitting the vehicle into the gated facility.

D.  

Video surveillance cameras should be installed to provide a full view of the vehicle.

A.  

Boundary defense

B.  

Malware defense.

C.  

Penetration tests

D.  

Wireless access controls

A.  

There is a higher reliance on organizational culture.

B.  

There are clear expectations set for employees.

C.  

There are electronic monitoring techniques employed.

D.  

There is a defined code for employee behavior.

A.  

Creating a comprehensive reporting system for vendors to demonstrate their ongoing due diligence in network operations.

B.  

Drafting a strong contract that requires regular vendor control reports end a right-to-audit clause.

C.  

Applying administrative privileges to ensure right to access controls are appropriate.

D.  

Creating a standing cyber-security committee to identify and manage risks related to data security