IIA-CIA-Part3 Exam Dumps - Business Knowledge for Internal Auditing
An intruder posing as the organization's CEO sent an email and tricked payroll staff into providing employees' private tax information. What type of attack was perpetrated?
The management of working capital is most crucial for which of the following aspects of business?
An organization has an agreement with a third-party vendor to have a fully operational facility, duplicate of the original site and configured to the organization's needs, in order to quickly recover operational capability in the event of a disaster, Which of the following best describes this approach to disaster recovery planning?
Which of the following is true regarding the use of remote wipe for smart devices?
An organization was forced to stop production unexpectedly, as raw materials could not be delivered due to a military conflict in the region. Which of the following plans have most likely failed to support the organization?
An organization's board of directors is particularly focused on positioning, the organization as a leader in the industry and beating the competition. Which of the following strategies offers the greatest alignment with the board's focus?
Which of the following is most important for an internal auditor to check with regard to the database version?
An organization discovered fraudulent activity involving the employee time-tracking system. One employee regularly docked in and clocked out her co-worker friends on their days off, inflating their reported work hours and increasing their wages. Which of the following physical authentication devices would be most effective at disabling this fraudulent scheme?
Which of the following organization structures would most likely be able to cope with rapid changes and uncertainties?
Management is designing its disaster recovery plan. In the event that there is significant damage to the organization's IT systems this plan should enable the organization to resume operations at a recovery site after some configuration and data restoration. Which of the following is the ideal solution for management in this scenario?
Which of the following is the most appropriate beginning step of a work program for an assurance engagement involving smart devices?
Which of the following parties is most likely to be responsible for maintaining the infrastructure required to prevent the failure of a real-time backup of a database?
Which of the following is a distinguishing feature of managerial accounting, which is not applicable to financial accounting?
An IT auditor is evaluating IT controls of a newly purchased information system. The auditor discovers that logging is not configured al database and application levels. Operational management explains that they do not have enough personnel to manage the logs and they see no benefit in keeping logs. Which of the fallowing responses best explains risks associated with insufficient or absent logging practices?
Which of the following measures the operating success of a company for a given period of time?
Which of the following statements is true regarding user developed applications (UDAs) and traditional IT applications?
According to IIA guidance on IT, which of the following best describes a situation where data backup plans exist to ensure that critical data can be restored at some point in the future, but recovery and restore processes have not been defined?
According to IIA guidance, which of the following is a broad collection of integrated policies, standards, and procedures used to guide the planning and execution of a project?
An organization is considering integration of governance, risk., and compliance (GRC) activities into a centralized technology-based resource. In implementing this GRC
resource, which of the following is a key enterprise governance concern that should be fulfilled by the final product?
Which of the following is an example of a physical control designed to prevent security breaches?
An organization buys equity securities for trading purposes and sells them within a short time period. Which of the following is the correct way to value and report those securities at a financial statement date?
Which of the following statements is true regarding user-developed applications (UDAs)?
While auditing an organization's customer call center, an internal auditor notices that Key performance indicators show a positive trend, despite the fact that there have been increasing customer complaints over the same period. Which of the following audit recommendations would most likely correct the cause of this inconsistency?
An employee was promoted within the organization and relocated to a new office in a different building. A few months later, security personnel discovered that the employee's smart card was being used to access the building where she previously worked. Which of the following security controls could prevent such an incident from occurring?
According to IIA guidance, which of the following links computers and enables them to -communicate with each other?
An organization has instituted a bring-your-own-device (BYOD) work environment. Which of the following policies best addresses the increased risk to the organization's network incurred by this environment?
An investor has acquired an organization that has a dominant position in a mature. slew-growth Industry and consistently creates positive financial income.
Which of the following terms would the investor most likely label this investment in her portfolio?
A third party who provides payroll services to the organization was asked to create audit or “read-only 1 functionalities in their systems. Which of the following statements is true regarding this request?
In an effort to increase business efficiencies and improve customer service offered to its major trading partners, management of a manufacturing and distribution company established a secure network, which provides a secure channel for electronic data interchange between the company and its partners. Which of the following network types is illustrated by this scenario?
The board of directors wants to implement an incentive program for senior management that is specifically tied to the long-term health of the organization. Which of the following methods of compensation would be best to achieve this goal?
The chief audit executive (CAE) has been asked to evaluate the chief technology officer's proposal to outsource several key functions in the organization's IT department. Which of the following would be the most appropriate action for the CAE to determine whether the proposal aligns with the organization's strategy?
According to Herzberg's Two-Factor Theory of Motivation, which of the following factors arc mentioned most often by satisfied employees?
Which of the following actions should an internal auditor take to clean the data obtained for analytics purposes?
Which of the following should software auditors do when reporting internal audit findings related to enterprisewide resource planning?
Which component of an organization's cybersecurity risk assessment framework would allow management to implement user controls based on a user's role?
When reviewing application controls using the four-level model, which of the following processes are associated with level 4 of the business process method?
Which of the following intangible assets is considered to have an indefinite life?
Which of the following measures would best protect an organization from automated attacks whereby the attacker attempts to identify weak or leaked passwords in order to log into employees' accounts?
An internal auditor discusses user-defined default passwords with the database administrator. Such passwords will be reset as soon as the user logs in for the first time, but the initial value of the password is set as "123456." Which of the following are the auditor and the database administrator most likely discussing in this situation?
Which of the following is classified as a product cost using the variable costing method?
1. Direct labor costs.
2. Insurance on a factory.
3. Manufacturing supplies.
4. Packaging and shipping costa.
An internal auditor identified a database administrator with an incompatible dual role. Which of the following duties should not be performed by the identified administrator?
Which of the following statements is true regarding a bring-your-own-device (BYOD) environment?
An internal auditor for a pharmaceutical company as planning a cybersecurity audit and conducting a risk assessment. Which of the following would be considered the most significant cyber threat to the organization?
According to 11A guidance on IT, which of the following spreadsheets is most likely to be considered a high-risk user-developed application?
Which of the following is most appropriately placed in the financing section of an organization's cash budget?