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

• Question 161:

  An employee frequently uses a personal smart device to send and receive work-related emails. Which of the following controls would be most effective to mitigate security risks related to these transmissions?

  A. Hardware encryption.

  B. Software encryption

  C. Data encryption.

  D. Authentication.

  Correct Answer: C

• Question 162:

  The following transactions and events occurred during the year:

  - $300,000 of raw materials were purchased, of which $20,000 were returned because of defects

  -$600,000 of direct labor costs were incurred.

  -

  S750.000 of manufacturing overhead costs were incurred. What is the organization's cost of goods sold for the year?

  A.

  $1.480.000

  B.

  $1 500 000

  C.

  $1,610.000

  D.

  $1650 000

  Correct Answer: B

• Question 163:

  Which of the following statements is true regarding partnership liquidation?

  A. Operations can continue after the liquidation if all partners agree

  B. Partnership liquidation ends both the legal and economic life of an entity

  C. Partnership liquidation occurs when there is capital deficiency Stable

  D. When a partnership is liquidated, each partner pays creditors from cash received

  Correct Answer: B

• Question 164:

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

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

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

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

  Correct Answer: C

• Question 165:

  According to IIA guidance, which of the following would be the best first step to manage risk when a third party is overseeing the organization's network and data?

  A. Creating a comprehensive reporting system for vendors to demonstrate their ongoing due diligence in network operations

  B. Drafting a strong contract that requires regular vendor control reports and a right-to-audit clause.

  C. Applying administrative privileges to ensure right-to-access controls are appropriate

  D. Creating a standing cybersecurity committee to identify and manage risks related to data security

  Correct Answer: B

• Question 166:

  Which of the following security controls focuses most on prevention of unauthorized access to the power plant?

  A. An offboarding procedure is initiated monthly to determine redundant physical access rights

  B. Logs generated by smart locks are automatically scanned to identify anomalies in access patterns

  C. Requests for additional access rights are sent for approval and validation by direct supervisors

  D. Automatic notifications are sent to a central security unit when employees enter the premises during nonwork hours

  Correct Answer: C

• Question 167:

  Which of the following is a systems software control?

  A. Restricting server room access to specific individuals

  B. Housing servers with sensitive software away from environmental hazards.

  C. Ensuring that ail user requirements are documented.

  D. Performing of intrusion testing on a regular basis

  Correct Answer: A

• Question 168:

  Which of the following best describes the purpose of disaster recovery planning?

  A. To reconstitute systems efficiently following a disruptive event.

  B. To define rules on how devices within the system should communicate after a disaster

  C. To describe how data should move from one system to another system in case of an emergency.

  D. To establish a protected area of network that is accessible to the public after a disaster

  Correct Answer: A

• Question 169:

  Which of the following is a security feature that involves the use of hardware and software to fitter or prevent specific information from moving between the outside network and the outside network?

  A. Authorization

  B. Architecture model

  C. Firewall

  D. Virtual private network

  Correct Answer: C

• Question 170:

  An organization's headquarters is centrally located and the organization runs numerous computer applications in multiple sites. Which of the following would be the most appropriate approach for conducting an audit of the mainframe computer?

  A. Conduct an individual audit of the mainframe general controls and separate application control audits of the individual applications in a phased manner

  B. Conduct a single consolidated audit of both the mainframe general controls and the application controls for all of the applications that use the mainframe

  C. Conduct individual audits of each application and include in each audit the general controls of the mainframe relevant to the individual application

  D. Conduct a series of location-based audits that cover both the general and application IT controls an systems across the location

  Correct Answer: D