IIA-ACCA Exam Dumps - ACCA CIA Challenge Exam

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Question # 89

An internal auditor is reviewing physical and environmental controls for an IT organization. Which control activity should not be part of this review?

Develop and test the organization's disaster recovery plan.

Install and test fire detection and suppression equipment.

Restrict access to tangible IT resources.

Ensure that at least one developer has access to both systems and operations.

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Question # 90

In order to provide useful information for an organization's risk management decisions, which of the following factors is least important to assess?

The underlying causes of the risk.

The impact of the risk on the organization's objectives.

The risk levels of current and future events.

The potential for eliminating risk factors.

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