최신 IIA-CIA-Part3 무료덤프 - IIA Business Knowledge for Internal Auditing

문제1

An organization contracted a third-party service provider to plan, design, and build a new facility. Senior management would like to transfer all of the risk to the builder. Which type of procurement contract would the organization use?

A. Turnkey contract.

B. Service contract.

C. Solutions contract.

D. Cost-plus contract.

정답: D

문제2

According to IIA guidance on IT, which of the following controls the routing of data packets to link computers?

A. Network.

B. Operating system

C. Application program code

D. Control environment

정답: A

문제3

A one-time password would most likely be generated in which of the following situations?

A. When an employee uses a key fob to produce a token.

B. When an employee accesses an online digital certificate

C. When an employee's biometrics have been accepted.

D. When an employee creates a unique digital signature,

정답: A

문제4

Which of the following would be classified as IT general controls?

A. Error listings.

B. Distribution controls.

C. Transaction logging.

D. Systems development controls.

정답: C

문제5

Which of the following performance measures disincentives engaging in earnings management?

A. Linking performance to profitability measures such as return on investment.

B. Linking performance to nonfinancial measures such as customer satisfaction and employees training

C. Linking performance to the stock price.

D. Linking performance to quotas such as units produced.

정답: A

문제6

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

A. Expansion of operations into new markets with limited IT access.

B. Growing use of bring your own devices for organizational matters.

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

D. Hiring new personnel within the IT department for security purposes.

정답: D

문제7

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

A. limited access so information, based on employee duties

B. Two-factor authentication for access into the information system.

C. Logs of user activity within the information system.

D. Nondisclosure agreements between the firm and its employees.

정답: A

문제8

Management has established a performance measurement focused on the accuracy of disbursements. The disbursement statistics, provided daily to ail 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. Availability of the data.

B. Measurability of the data

C. Articulation of the data

D. Relevance of the data.

정답: D

문제9

An organization's technician was granted a role that enables him to prioritize projects throughout the organization. Which type of authority will the technician most likely be exercising?

A. Referent authority.

B. Legitimate authority

C. Expert authority.

D. Coercive authority.

정답: C

문제10

Which of the following would most likely serve as a foundation for individual operational goats?

A. Targets of key performance indicators

B. Individual skills and capabilities.

C. Financial and human resources of the unit.

D. Alignment with organizational strategy.

정답: A

문제11

A retail organization mistakenly did have include $10,000 of Inventory in the physical count at the end of the year. What was the impact to the organization's financial statements?

A. Cost of sales is overstated and net Income is understated.

B. Cost of sales and net income are understated.

C. Cost of sales is understated and not income is overstated.

D. Cost of sales and net income are overstated.

정답: A

문제12

Which of the following is an indicator of liquidity that is more dependable than working capital?

A. Average collection period

B. Inventory turnover.

C. Current ratio.

D. Acid-test (quick) ratio

정답: D

최신 IIA-CIA-Part3 무료덤프 - IIA Business Knowledge for Internal Auditing

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