IIA IIA-CIA-Part3 Exam Dumps

Business Knowledge for Internal Auditing

IIA IIA-CIA-Part3 Sample Questions

Question # 1

Which of the following is a cybersecurity monitoring activity that involves assessing thestrength of an organization's IT protection?

A. Boundary defense 
B. Malware defense 
C. Penetration tests 
D. Wireless access controls 

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Question # 2

New data privacy laws require an organization to use collected customer information for mesole purpose of meeting the organization's business requirements. Which of the followingbest addresses the risk of the organization not complying with this objective?

A. Provide training on social engineering attacks 
B. Encrypt the customer information retained by the organization 
C. Establish policies that discipline those who misuse customer information 
D. Allocate access profiles for each end user of the information 

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Question # 3

Which of the following statements is true regarding the risks associated with the increaseduse of smart devices at work?

A. Due to their small size and portability smart devices and their associated data aretypically less susceptible to physical loss 
B. The Bluetooth and WI-FI features of smart devices enhance the security of data while intransit 
C. The global positioning system (GPS) capability of smart devices could be exploited toplan cyberattacks 
D. When the user fads to perform jailbreaking or rooting, data security and privacy risks weincreased 

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Question # 4

The balanced scorecard approach differs from traditional performance measurementapproaches because it adds which of the following measures?1. Financial measures2. Internal business process measures.3. Client satisfaction measures4. Innovation and learning measures

A. 1 only. 
B. 2 and 4 only. 
C. 3 and 4 only. 
D. 2, 3, and 4 only 

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Question # 5

An internal auditor is evaluating an organization's business continuity managementprogram According to HA guidance on IT. which of the following tests would bestdemonstrate the ability to perform Key processes without significant problems?

A. End-to-end testing 
B. IT systems and application walkthrough 
C. Tabletop or boardroom-style testing 
D. Desk check testing 

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Question # 6

Which of the following is an example of a phishing attack?

A. An employee receives an email that appears to be from the organization's bank, thoughit is not. The employee replies to the email and sends the requested confidentialinformation. 
B. An organization's website has been hacked. The hacker added political content that isnot consistent with the organization's views. 
C. An organization's systems have been compromised by malicious software. The softwarelocks the organization's operating system until d ransom is paid.
D. An organization's communication systems have been intercepted. A communicationsession is controlled by an unauthorized third party. 

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Question # 7

Organizations mat adopt just-in-time purchasing systems often experience which of thefollowing? 

A. A slight increase in carrying costs. 
B. A greater need for inspection of goods as the goods arrive. 
C. A greater need for linkage with a vendor s computerized order entry system. 
D. An increase in the number of suitable suppliers 

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Question # 8

The mobility of personal smart devices significantly increases which of the following risks?

A. Data integrity risks 
B. Compliance risks. 
C. Physical security risks 
D. Privacy risks 

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Question # 9

During an audit of the organization's annual financial statements, the internal auditor notesthat the current cost of goods sold percentage is substantially higher than in prior years.Which of the following is the most likely explanation for this increase?

A. Cost of raw material inventory items is decreasing. 
B. Process to manufacture goods is more efficient. 
C. Labor productivity to produce goods is increasing. 
D. Write-off of inventory is increasing. 

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Question # 10

When using data analytics during a review of the procurement process what is the first stepin the analysis process?

A. Identity data anomalies and outliers 
B. Define questions to be answered 
C. identify data sources available 
D. Determine the scope of the data extract 

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Question # 11

With regard to disaster recovery planning, which of the following would most likely involvestakeholders from several departments?

A. Determining the frequency with which backups will be performed. 
B. Prioritizing the order in which business systems would be restored. 
C. Assigning who in the IT department would be involved in the recovery procedures. 
D. Assessing the resources needed to meet the data recovery objectives 

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Question # 12

Which of the following is an example of a physical security control that should be in place atan organization's data center?

A. Backup servers in the data center are stored in an environmentally controlled location 
B. All users have a unique ID and password to access data 
C. Swipe cards are used to access the data center 
D. Firewalls and antivirus protection are in place to prevent unauthorized access to data. 

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Question # 13

Which of the following is improved by the use of smart devices?

A. Version control 
B. Privacy 
C. Portability 
D. Secure authentication 

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Question # 14

Which of the following IT-related activities is most commonly performed by the second lineof defense?

A. Block unauthorized traffic. 
B. Encrypt data. 
C. Review disaster recovery test results. 
D. Provide independent assessment of IT security. 

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Question # 15

An organization with global headquarters in the United States has subsidiaries in eightother nations. If the organization operates with an ethnocentric attitude, which of thefollowing statements is true?

A. Standards used for evaluation and control are determined at local subsidiaries, not setby headquarters. 
B. Orders, commands and advice are sent to the subsidiaries from headquarters. 
C. People of local nationality are developed for the best positions within their own country 
D. There is a significant amount of collaboration between headquarters and subsidiaries. 

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Question # 16

Which of the following financial instruments should be recorded at fair market value on thefinancial statements?

A. Accounts receivable in the short term 
B. Bonds to be held to maturity. 
C. Notes receivable in the short term 
D. Bonds to be held for sale in the short term. 

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Question # 17

Which of the following financial instruments should be recorded at fair market value on thefinancial statements?

A. Accounts receivable in the short term 
B. Bonds to be held to maturity. 
C. Notes receivable in the short term 
D. Bonds to be held for sale in the short term. 

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Question # 18

Which of the following IT controls includes protection for mainframe computers andworkstations?

A. Change management controls 
B. Physical and environmental controls. 
C. System software controls 
D. Organization and management controls 

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Question # 19

Which of the following controls would be the most effective in preventing the disclosure ofan organization s confidential electronic information?

A. Non-disclosure agreements between the firm and its employees 
B. Logs of user activity within the information system 
C. Two-factor authentication for access into the information system 
D. Limited access to information based on employee duties 

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Question # 20

According to IIA guidance, which of the following is the correct order to conduct a businessimpact analysis (BIA) for the potential loss of an organization's network services''1. identify resources and partners to provide required recovery services2. Identify the business processes supporting the network functionality3. Obtain approval of the BIA from the operating managers relative to their areas ofresponsibility4. Identify the business impact if the network services cannot be performed

A. 1, 2, 3, 4 
B. 2, 1, 4, 3 
C. 2, 4, 1, 3 
D. 4, 2, 1, 3 

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Question # 21

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

A. An application control review 
B. A source code review 
C. A design review 
D. An access control review 

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Question # 22

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

A. Knowledge of different languages. 
B. Understanding of uncertainty avoidance differences 
C. Emotional intelligence 
D. Cultural intelligence 

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Question # 23

An organization uses the management-by-objectives method, whereby employeeperformance is based on defined goals Which of the following statements is true regardingthis approach?

A. It is particularly helpful to management when the organization is facing rapid change 
B. It is a more successful approach when adopted by mechanistic organizations 
C. It is more successful when goal-setting is performed not only by management, but by anteam members, including lower-level staff. 
D. It is particularly successful in environments that are prone to having poor employeremployee relations 

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Question # 24

Which of the following statements about mentoring is true?1. Mentoring can be used effectively for increasing employee retention2. Mentoring can be used effectively in reducing employees frustration.3. Mentoring can be used effectively for increasing organization communication.4. Mentoring can be used effectively as a short term activity consisting of instruction andtraining

A. 1 2. and 3 only. 
B. 1. 2 and 4 only 
C. 1, 3. and 4 only. 
D. 1,2. 3, and 4 

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