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

• Question 181:

  Which of the following is the first step an internal audit activity should undertake when executing a data analytics process?

  A. Conduct a risk assessment regarding the effectiveness of the data analytics process.

  B. Analyze possible and available sources of raw data

  C. Define the purpose and the anticipated value

  D. Select data for cleaning and normalization procedures.

  Correct Answer: B

• Question 182:

  Which of the following is the most effective control to prevent unauthorized entrance of a former employee of the organization?

  A. Revoking the former employee's biometrics from the entrance systems

  B. Installing security guards who have undergone a background check at all entrances.

  C. Installing multiple high-powered surveillance cameras throughout the organization

  D. Keeping doors locked and accessible with a key that is provided only to employees

  Correct Answer: A

• Question 183:

  While auditing an organization's customer call center, an internal auditor notices that key performance indicators show a positive trend despite the fact that there have been increasing customer complaints over the same period Which of the following audit recommendations would most likely correct the cause of this inconsistency?

  A. Review the the call center script used by customer service agents to interact with callers and update the script rf necessary

  B. De-emphasize the importance of call center employees completing a certain number of calls per hour

  C. Retrain call center staff on area processes and common technical issues that they will Likely be asked to resolve

  D. Increase the incentive for call center employees to complete calls quickly and raise the number of calls completed daily

  Correct Answer: A

• Question 184:

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

  A. Servers optimize data processing by sharing it with other computers on the information system

  B. Servers manage the inter connectivity of system hardware devices in the information system.

  C. Servers manage the data stored in databases residing on the information system.

  D. Servers enforce access controls between networks transmitting data on the information system

  Correct Answer: B

• Question 185:

  A multinational organization has multiple divisions that sell their products internally to other divisions. When selling internally, which of the following transfer prices would lead to the best decisions for the organization?

  A. Full cost

  B. Full cost plus a markup.

  C. Market price of the product

  D. Variable cost plus a markup

  Correct Answer: C

• Question 186:

  Which of the following re a result of implementing an e-commerce system, which relies heavily on electronic data interchange and electronic funds transfer, for purchasing and billing?

  A. Higher cash flow and treasury balances

  B. Higher inventory balances

  C. Higher accounts receivable

  D. Higher accounts payable

  Correct Answer: C

• Question 187:

  in which of the following technical infrastructure audits should attention be turned to physical security and environmental controls?

  A. Database review

  B. Data center review

  C. Network configuration review

  D. Operating systems review

  Correct Answer: B

• Question 188:

  Which of the following is a logical access control designed to enhance the security of a computer-based application system?

  A. User accounts will be locked alter three unsuccessful attempts to access the system

  B. Users will not be allowed to use any of their last five passwords to access the system

  C. Users will be assigned rights to access the system based on their job responsibilities

  D. Users will automatically lose access to the system after 15 minutes of inactivity

  Correct Answer: B

• Question 189:

  Which of the following examples demonstrates that the internal audit activity uses descriptive analytics in its engagements?

  A. An internal auditor analyzed electricity production and sales interim reports and compiled a risk assessment.

  B. An internal auditor extracted sales data to a spreadsheet and applied judgmental analysis for sampling.

  C. An internal auditor classified solar panel sales by region and discovered unsuccessful sales representatives.

  D. An internal auditor broke down a complex process into smaller pieces to make it more understandable.

  Correct Answer: A

• Question 190:

  Which of the following should be established by management during implementation of big data systems to enable ongoing production monitoring?

  A. Key performance indicators

  B. Reports of software customization

  C. Change and patch management

  D. Master data management

  Correct Answer: A