IIA-CIA-Part3 Practice Questions

A.  

Job specification.

B.  

Job objectives.

C.  

Job rotation.

D.  

Job description.

A.  

Basing performance evaluations on the number of projects completed.

B.  

Comparing results with those of other engineering departments.

C.  

Creating a quality council within the engineering department.

D.  

Conducting post-project surveys on performance.

A.  

Set clear objectives.

B.  

Engage the various communities of practice within the organization.

C.  

Demonstrate support from senior management.

D.  

Establish key competencies.

A.  

The organization will be unable to develop preventative actions based on analytics.

B.  

The organization will not be able to trace and monitor the activities of database administers.

C.  

The organization will be unable to determine why intrusions and cyber incidents took place.

D.  

The organization will be unable to upgrade the system to newer versions.

A.  

Report identifying data that is outside of system parameters.

B.  

Report identifying general ledger transactions by time and individual.

C.  

Report comparing processing results with original input.

D.  

Report confirming that the general ledger data was processed without error.

A.  

Revenues should be recognized when earned.

B.  

Revenue recognition is matched with cash.

C.  

Expense recognition is tied to revenue recognition.

D.  

Expenses are recognized at each accounting period.

A.  

Authorization

B.  

Architecture model

C.  

Firewall

D.  

Virtual private network

A.  

Engagement supervisor

B.  

Chief audit executive

C.  

The board

D.  

The internal audit team

A.  

To ensure data processing is complete, accurate, and authorized

B.  

To ensure data being processed remains consistent and intact

C.  

To monitor the effectiveness of other controls

D.  

To ensure the output aligns with the intended result

A.  

Infrastructure as a Service (laaS).

B.  

Platform as a Service (PaaS).

C.  

Enterprise as a Service (EaaS).

D.  

Software as a Service (SaaS).

A.  

The number of audits completed

B.  

The number of significant audit observations

C.  

The percentage of recommendations implemented

D.  

The number of training hours per auditor

A.  

Fraud committed through collusion is more likely when authority is centralized.

B.  

Centralized managerial authority typically enhances certainty and consistency within an organization.

C.  

When authority is centralized, the alignment of activities to achieve business goals typically is decreased.

D.  

Using separation of duties to mitigate collusion is reduced only when authority is centralized.

A.  

Conduct a series of employee interviews.

B.  

Conduct penetration tests.

C.  

Review privacy policies and procedures.

D.  

Analyze the life cycle of sensitive data.

A.  

Wide area network.

B.  

Local area network

C.  

Metropolitan area network.

D.  

Storage area network.

A.  

IT risks and controls should be assessed at least once every five years.

B.  

Responsibility for effective IT controls rests exclusively with management.

C.  

An effective IT control environment should consist of all possible general IT and application controls.

D.  

Regardless of how well an IT control is designed it may be subject to error and management override.