IIA IIA-CIA-PART3-3P Online Practice Questions and Exam Preparation

IIA IIA-CIA-PART3-3P Online Questions & Answers

• Question 131:

  Which of the following are likely indicators of ineffective change management?

  1) IT management is unable to predict how a change will impact interdependent systems or business processes.

  2) There have been significant increases in trouble calls or in support hours logged by programmers.

  3) There is a lack of turnover in the systems support and business analyst development groups.

  4) Emergency changes that bypass the normal control process frequently are deemed necessary.

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

• Question 132:

  The board has requested that the internal audit activity be involved in all phases of the organization's outsourcing of its network management. During which of the following stages is the internal auditor most likely to verify that the organization's right-to-audit clause is drafted effectively?

  A. Implementation and transition phase.
  B. Monitoring and reporting phase
  C. Decision-making and business-case phase.
  D. Tendering and contracting phase.
  D. Tendering and contracting phase.

• Question 133:

  The internal audit activity completed an initial risk analysis of the organization's data storage center and found several areas of concern. Which of the following is the most appropriate next step?

  A. Risk response.
  B. Risk identification.
  C. Identification of context.
  D. Risk assessment.
  D. Risk assessment.

• Question 134:

  Which of the following is the best example of a compliance risk that is likely to arise when adopting a bring-your-own-device (BYOD) policy?

  A. The risk that users try to bypass controls and do not install required software updates.
  B. The risk that smart devices can be lost or stolen due to their mobile nature.
  C. The risk that an organization intrusively monitors personal information stored on smart devices.
  D. The risk that proprietary information is not deleted from the device when an employee leaves.
  C. The risk that an organization intrusively monitors personal information stored on smart devices.

• Question 135:

  Which of the following is a role of the board of directors in the governance process?

  A. Conduct periodic assessments of the organization's governance systems.
  B. Obtain assurance concerning the effectiveness of the organization's governance systems.
  C. Implement an effective system of internal controls to support the organization's governance systems.
  D. Review and approve operational goals and objectives.
  B. Obtain assurance concerning the effectiveness of the organization's governance systems.

• Question 136:

  Which of the following conflict resolution methods should be applied when the intention of the parties is to solve the problem by clarifying differences and attaining everyone's objectives?

  A. Accommodating.
  B. Compromising.
  C. Collaborating.
  D. Competing.
  C. Collaborating.

• Question 137:

  When auditing an application change control process, which of the following procedures should be included in the scope of the audit?

  1) Ensure system change requests are formally initiated, documented, and approved.

  2) Ensure processes are in place to prevent emergency changes from taking place.

  3) Ensure changes are adequately tested before being placed into the production environment.

  4) Evaluate whether the procedures for program change management are adequate.

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

• Question 138:

  A brand manager in a consumer food products organization suspected that several days of the point-of-sale data on the spreadsheet from one grocery chain were missing. The best approach for detecting missing rows in spreadsheet data would be to:

  A. Sort on product identification code and identify missing product identification codes.
  B. Review store identification code and identify missing product identification codes.
  C. Compare product identification codes for consecutive periods.
  D. Compare product identification codes by store for consecutive periods.
  D. Compare product identification codes by store for consecutive periods.

• Question 139:

  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
  C. A design review

• Question 140:

  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 costs

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