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

문제1

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?

A. Use management software to scan and then prompt patch reminders when devices connect to the network

B. Limit the use of the employee devices for personal use to mitigate the risk of exposure to organizational data.

C. Institute detection and authentication controls for all devices used for network connectivity and data storage

D. Ensure that relevant access to key applications is strictly controlled through an approval and review process

정답: C

문제2

Which of the following is an element of effective negotiating?

A. Basing the agreement on negotiating power and positioning leverage.

B. Ensuring that the other party has a personal stake in the agreement.

C. Considering a few select choices during the settlement phase.

D. Focusing on interests rather than on obtaining a winning position.

정답: D

문제3

Which of the following professional organizations sets standards for quality and environmental audits?

A. The International Organization of Supreme Audit Institutions.

B. The Board of Environmental, Health, and Safety Auditor Certifications.

C. The International Standards Organization.

D. The Committee of Sponsoring Organizations of the Treadway Commission.

정답: C

문제4

Senior management is trying to decide whether to use the direct write-off or allowance method for recording bad debt on accounts receivables.
Which of the following would be the best argument for using the direct write-off method?

A. It provides a better alignment with revenue.

B. It is useful when losses are considered insignificant.

C. It states receivables at net realizable value on the balance sheet.

D. It is the preferred method according to The IIA.

정답: A

문제5

Which of the following IT professionals is responsible for providing maintenance to switches and routers to keep IT systems running as intended?

A. Network administrator.

B. Database administrator.

C. Data center operations manager.

D. Response and support team.

정답: A

문제6

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?

A. Hot recovery plan.

B. Cold recovery plan.

C. Outsourced recovery plan.

D. Storage area network recovery plan.

정답: A

문제7

Which of the following statements are true regarding the use of heat maps as risk assessment tools?
1. They focus primarily on known risks, limiting the ability to identify new risks.
2. They rely heavily on objective assessments and related risk tolerances.
3. They are too complex to provide an easily understandable view of key risks.
4. They are helpful but limited in value in a rapidly changing environment.

A. 1 and 4 only

B. 1 and 2 only

C. 3 and 4 only

D. 2 and 3 only

정답: A

문제8

All of the following are possible explanations for a significant unfavorable material efficiency variance except:

A. An inadequately trained and supervised labor force.

B. Cutbacks in preventive maintenance.

C. A large number of rush orders.

D. Production of more units than planned for in the master budget.

정답: D

문제9

Which of the following statements about COBIT is not true?

A. COBIT control objectives are specific to various IT platforms and help determine minimum controls.

B. Management needs to determine the cost-benefit ratio of adopting COBIT control objectives.

C. COBIT helps management understand and manage the risks associated with information technology (IT) processes.

D. COBIT provides management with the capability to conduct self-assessments against industry best practices.

정답: A

문제10

Which of the following application software features is the least effective control to protect passwords?

A. Automatic logoff of inactive users after a specified time period of inactivity.

B. Encryption of passwords prior to their transmission or storage.

C. Suspension of user IDs after a user's repeated attempts to sign on with an invalid password.

D. Forced change of passwords after a designated number of days.

정답: D

문제11

Which of the following statements is true regarding an organization's inventory valuation1?

A. The valuation will be correct if the inventory includes goods received on consignment from another organization

B. The valuation will be incorrect it the inventory includes goods m transit shipped free on board (FOB) destination to another organization

C. The valuation will be correct it the inventory includes goods sent on consignment to another

D. The valuation will be incorrect it the inventory includes goods in transit shipped FOB shipping point from another organization

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

문제12

One change control function that is required in client/server environments, but is not required in mainframe environments, is to ensure that:

A. Appropriate users are involved in program change testing.

B. Emergency move procedures are documented and followed.

C. Movement from the test library to the production library is controlled.

D. Program versions are synchronized across the network.

정답: D

문제13

Which of the following actions would senior management need to consider as pan of new IT guidelines regarding the organization's cybersecurity policies?

A. Hiring new personnel within the IT department tor security purposes

B. Expansion of operations into new markets with united IT access

C. Growing use of bring your own devices tor organizational matters

D. Assigning new roles and responsibilities for senior IT management.

정답: A

문제14

As it relates to the data analytics process, which of the following best describes the purpose of an internal auditor who cleaned and normalized data?

A. The auditor ensured data fields were consistent and that data could be used for a specific purpose.

B. The auditor organized data to minimize useless information.

C. The auditor made data usable for a specific purpose by ensuring that anomalies were identified and corrected.

D. The auditor eliminated duplicate information.

정답: C

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

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