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

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

• Question 181:

  Which of the following is a key characteristic of a zero-based budget?

  A. A zero-based budget provides estimates of costs that would be incurred under different levels of activity.
  B. A zero-based budget maintains focus on the budgeting process.
  C. A zero-based budget is prepared each year and requires each item of expenditure to be justified.
  D. A zero-based budget uses input from lower-level and middle-level managers to formulate budget plans.
  C. A zero-based budget is prepared each year and requires each item of expenditure to be justified.

• Question 182:

  Which of the following is an example of a key systems development control typically found in the in-house development of an application system?

  A. Logical access controls monitor application usage and generate audit trails.
  B. The development process is designed to prevent, detect and correct errors that may occur
  C. A record is maintained to track the process of data from input, to output, to storage
  D. Business users' requirements are documented, and their achievement is monitored
  D. Business users' requirements are documented, and their achievement is monitored

• Question 183:

  What kind of strategy would be most effective for an organization to adopt in order to implement a unique advertising campaign for selling identical product lines across all of its markets?

  A. Export strategy
  B. Transnational strategy.
  C. Multi-domestic strategy
  D. Globalization strategy.
  C. Multi-domestic strategy

• Question 184:

  Organizations use matrix management to accomplish which of the following?

  A. To improve the chain of command.
  B. To strengthen corporate headquarters.
  C. To focus better on a single market.
  D. To increase lateral communication.
  D. To increase lateral communication.

• Question 185:

  In terms of international business strategy, which of the following is true regarding a multi- domestic strategy?

  A. It uses the same products in all countries.
  B. It centralizes control with little decision-making authority given to the local level.
  C. It is an effective strategy when large differences exist between countries.
  D. It provides cost advantages, improves coordinated activities, and speeds product development.
  C. It is an effective strategy when large differences exist between countries.

• Question 186:

  Which of the following borrowing options is an unsecured loan?

  A. Second-mortgage financing from a bank.
  B. An issue of commercial paper.
  C. Pledged accounts receivable.
  D. Asset-based financing.
  B. An issue of commercial paper.

• Question 187:

  According to the waterfall cycle approach to systems development, which of the following sequence of events is correct?

  A. Program design, system requirements, software design, analysis, coding, testing, operations.
  B. System requirements, software design, analysis, program design, testing, coding, operations.
  C. System requirements, software design, analysis, program design, coding, testing, operations.
  D. System requirements, analysis, coding, software design, program design, testing, operations.
  C. System requirements, software design, analysis, program design, coding, testing, operations.

• Question 188:

  Which of the following techniques is the most relevant when an internal auditor conducts a valuation of an organization's physical assets?

  A. Observation.
  B. Inspection.
  C. Original cost.
  D. Vouching.
  B. Inspection.

• Question 189:

  Which of the following should software auditors do when reporting internal audit findings related to enterprise wide resource planning?

  A. Draft separate audit reports for business and IT management
  B. Connect IT audit findings to business issues
  C. Include technical details to support IT issues
  D. Include an opinion on financial reporting accuracy and completeness
  A. Draft separate audit reports for business and IT management

• Question 190:

  Which of the following is an example of a physical security control that should be in place at an 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.
  C. Swipe cards are used to access the data center