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IIA IIA-CIA-Part3-3P - CIA Exam Part Three: Business Knowledge for Internal Auditing

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Total 488 questions

Which of the following should internal auditors be attentive of when reviewing personal data consent and opt-in/opt-out management process?

A.

Whether customers are asked to renew their consent for their data processing at least quarterly.

B.

Whether private data is processed in accordance with the purpose for which the consent was obtained.

C.

Whether the organization has established explicit and entitywide policies on data transfer to third parties.

D.

Whether customers have an opportunity to opt-out the right to be forgotten from organizational records and systems.

Which of the following characteristics is most important specifically for a global manager to possess in order to be successful?

A.

Knowledge of different languages.

B.

Understanding of uncertainty avoidance differences

C.

Emotional intelligence

D.

Cultural intelligence

An organization invests excess snort-term cash in trading securities. When of the following actions should an internal auditor take to test the valuation of those securities?

A.

Use the equity method to recalculate the investment carrying value

B.

Confirm the securities held by the broker

C.

Perform a calculation of premium or discount amortization.

D.

Compare the carrying value with current market quotations

Which of the following application controls verifies the accuracy of transaction results in a system?

A.

Input controls

B.

Output controls

C.

Processing controls

D.

Integrity controls

An organization is developing a new online collaboration tool for employees. The tool includes a homepage that is customized to each employee according to his department and job function Which of the following engagements should be conducted to ensure that the organization has included all departments and job functions in the system before it is implemented?

A.

An application control review

B.

A source code review

C.

A design review

D.

An access control review

An internal auditor observed that the organization's disaster recovery solution will make use of a code site in a town several miles away Which of the following is likely to be a characteristic of this disaster recovery solution?

A.

Data is synchronized in real lime

B.

Recovery time is expected to be less than one week

C.

Servers are not available and need to be procured

D.

Recovery resources and data restore processes have not been defined

Which of the following is a cybersecurity monitoring activity intended to deter disruptive codes from being installed on an organization's systems?

A.

Boundary defense.

B.

Malware defense.

C.

Penetration tests.

D.

Wireless access controls.

Which of the following statements is true regarding cybersecurity risk?

A.

Cybersecurity risks are identical across all organizations regardless of industry

B.

Installation of antivirus and malware software prevents cybersecurity risks

C.

Deployment of proper cybersecurity measures assures business success

D.

Information value extends the emergence of cybersecurity risks

Management has established a performance measurement focused on the accuracy of disbursements The disbursement statistics, provided daily to all accounts payable and audit staff, include details of payments stratified by amount and frequency Which of the following is likely to be the greatest concern regarding this performance measurement?

A.

Articulation of the data.

B.

Availability of the data

C.

Measurability of the data

D.

Relevance of the data

Which of the following re a result of implementing an e-commerce system, which relies heavily on electronic data interchange and electronic funds transfer, for purchasing and billing?

A.

Higher cash flow and treasury balances

B.

Higher inventory balances

C.

Higher accounts receivable

D.

Higher accounts payable