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

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

• Question 241:

  Which of the following data analytics tools would be applied by an internal audit activity positioned at the lowest level of maturity?

  A. Workflow and data capture technology
  B. Data visualization applications.
  C. Software integrated with central data warehouse
  D. Spreadsheets.
  D. Spreadsheets.

• Question 242:

  Which of the following factors is most likely to lead to a lack of cohesiveness in a project team?

  A. Prestige
  B. Small size.
  C. Competition
  D. Common threat
  C. Competition

• Question 243:

  According to MA guidance, which of the following best describes an adequate management (audit) trail application control for the general ledger?

  A. Report identifying data that is outside of system parameters
  B. Report identifying general ledger transactions by time and individual
  C. Report comparing processing results with original input
  D. Report confirming that the general ledger data was processed without error.
  B. Report identifying general ledger transactions by time and individual

• Question 244:

  Which of the following statements is true regarding the roles and responsibilities associated with a corporate social responsibility (CSR) program?

  A. The board has overall responsibility for the internal control processes associated with the CSR program.
  B. Management has overall responsibility for the effectiveness of governance, risk management, and internal control processes associated with the CSR program.
  C. The internal audit activity is responsible for ensuring that CSR principles are integrated into the organization's policies and procedures.
  D. Every employee has a responsibility for ensuring the success of the organization's CSR objectives.
  D. Every employee has a responsibility for ensuring the success of the organization's CSR objectives.

• Question 245:

  Which of the following roles would be least appropriate for the internal audit activity to undertake with regard to an organization's corporate social responsibility (CSR) program?

  A. Consult on project design and implementation of the CSR program.
  B. Serve as an advisor on internal controls related to CSR.
  C. Identify and prioritize the CSR issues that are important to the organization.
  D. Evaluate the effectiveness of the organization's CSR efforts.
  C. Identify and prioritize the CSR issues that are important to the organization.

• Question 246:

  When granting third parties temporary access to an entity's computer systems, which of the following is the most effective control?

  A. Access is approved by the supervising manager.
  B. User accounts specify expiration dates and are based on services provided.
  C. Administrator access is provided for a limited period.
  D. User accounts are deleted when the work is completed.
  B. User accounts specify expiration dates and are based on services provided.

• Question 247:

  Which of the following are included in ISO 31000 risk principles and guidelines?

  A. Standards, framework, and process.
  B. Standards, assessments, and process.
  C. Principles, framework, and process.
  D. Principles, practices, and process.
  C. Principles, framework, and process.

• Question 248:

  A manager has allowed a subordinate employee to have greater control and responsibility over the tasks that he performs. This is an example of which of the following?

  A. Job enlargement.
  B. Job enlargement.
  C. Horizontal loading of the job.
  D. Job rotation
  A. Job enlargement.

• Question 249:

  An organization needs to borrow a large amount of cash to fund its expansion plan. Which of the following annual interest rates is least expensive?

  A. 7 percent simple interest with a 10 percent compensating balance.
  B. 7 percent simple interest paid at the end of each year.
  C. 7 percent discount interest.
  D. 7 percent compounding interest.
  B. 7 percent simple interest paid at the end of each year.

• Question 250:

  Which of the following describes a typical desktop workstation used by most employees in their daily work?

  A. Workstation contains software that prevents unauthorized transmission of information into and out of the organization's network.
  B. Workstation contains software that controls information flow between the organization's network and the Internet.
  C. Workstation contains software that enables the processing of transactions and is not shared among users of the organization's network.
  D. Workstation contains software that manages user's access and processing of stored data on the organization's network.
  C. Workstation contains software that enables the processing of transactions and is not shared among users of the organization's network.