IIA-CIA-Part3 Exam Dumps - Internal Audit Function

The most effective control for temporary third-party access is to create user accounts with defined expiration dates and access rights based only on the services provided. This applies least privilege and automatically limits access duration, reducing the risk that accounts remain active after work ends. Manager approval is necessary, but approval alone does not technically restrict access. Providing administrator access, even for a limited period, is excessive unless absolutely required and tightly monitored. Deleting accounts after work is completed is useful but depends on timely manual action and may fail if completion is not communicated. Internal audit should verify that third-party access is approved, time-bound, role-based, monitored, and promptly revoked. Therefore, Option B is correct.

Indexing a progressive tax system to inflation requires adjusting tax brackets, deductions, and exemptions. Without inflation indexing, nominal income may rise even though real purchasing power has not increased, pushing taxpayers into higher tax brackets. This is known as bracket creep. Adjusting brackets prevents inflation alone from increasing tax burden. Adjusting deductions and exemptions also preserves their real value. Tax filings are administrative documents and are not indexed. Tax payments and nominal tax receipts are outcomes, not structural tax-system elements. Internal auditors reviewing payroll, tax, or compensation controls should understand inflation indexing because it affects withholding, tax planning, and compliance calculations. Therefore, Option B is correct.

In decentralized organizations, decision-making authority is dispersed to lower levels, regions, divisions, or operating units. This structure often relies on local managers’ knowledge of markets, customers, regulations, and operational conditions. Option A is more characteristic of centralized or mechanistic structures, where formal rules and uniform procedures are emphasized. Option B is not generally true because centralized structures can slow decisions due to approval layers. Option C is incorrect because centralized organizations usually retain more control at top management level. Internal auditors evaluating organizational structure should consider whether authority, accountability, reporting lines, and control mechanisms are appropriate for the organization’s strategy and risk profile. Therefore, Option D is correct.

An extranet is a controlled private network that allows authorized external parties, such as customers, suppliers, or business partners, to access selected internal resources through secure connections. It extends parts of an organization’s internal network to trusted outside users. A virtual private network may be used to secure that access over the internet. An intranet is limited to internal organizational users and is not designed primarily for outside customers. Digital subscriber line is an internet access technology, not a network type that grants controlled organizational access. Broadband is a general term for high-speed internet connectivity. Internal auditors reviewing extranets should evaluate authentication, authorization, segmentation, encryption, logging, and third-party access controls. Therefore, Option B is correct.

Total quality management focuses on customer satisfaction, continuous improvement, process quality, prevention of defects, employee involvement, and performance measurement based on quality outcomes. Basing performance evaluations mainly on the number of projects completed can encourage speed and volume at the expense of quality, stakeholder satisfaction, innovation, safety, and defect prevention. That approach conflicts with quality management principles. Benchmarking against other engineering departments, as described in Option B, can support continuous improvement. Creating a quality council, Option C, helps coordinate quality initiatives, set standards, and monitor improvement efforts. Conducting post-project surveys, Option D, provides feedback on performance, customer satisfaction, and lessons learned. From an internal audit perspective, a quality program should align incentives with quality objectives, not simply output quantity. Therefore, Option A is the exception.

A false positive occurs when a system incorrectly identifies a legitimate item as a threat or an unwanted entity. In the case of a spam filter, a false positive happens when the filter mistakenly classifies a genuine email as spam, even though it is legitimate.

Option A: " The spam filter removed incoming communication that included certain keywords and domains. "

This describes a general filtering mechanism but does not indicate a mistake. If the filter was correctly configured, it is not necessarily a false positive. (Incorrect)

Option B: " The spam filter deleted commercial ads automatically, as they were recognized as unwanted. "

If the ads were indeed unwanted, this is a true positive, meaning the system worked correctly. (Incorrect)

Option C: " The spam filter routed to the ' junk ' folder a newsletter that appeared to include links to fake websites. "

If the newsletter contained suspicious links, the filter was functioning as designed. This is not necessarily an error. (Incorrect)

Option D: " The spam filter blocked a fitness club gift card that coworkers sent to an employee for her birthday. "

This is a clear example of a false positive because the email was not spam or malicious, yet the filter mistakenly blocked it. (Correct Answer)

IIA GTAG (Global Technology Audit Guide) on Cybersecurity and IT Risks: Discusses false positives and negatives in automated security controls.

IIA’s " Auditing IT Security Controls " Report: Emphasizes the need for tuning security filters to reduce false positives.

COBIT 2019 – DSS05.07 (Manage Security Services): Highlights the importance of minimizing false positives to ensure business communication is not disrupted.

Analysis of Each Option:IIA References:Thus, the correct answer is D. The spam filter blocked a fitness club gift card that coworkers sent to an employee for her birthday.