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

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

• Question 291:

  An internal auditor is investigating a potential fraudulent activity. What is the first test the auditor should perform on the transaction data under scrutiny?

  A. Digital analysis for statistically unlikely occurrences that may indicate system tampering.
  B. Verification of the completeness and integrity of the obtained data.
  C. Detailed review of the data contents to strategize the best analytical techniques.
  D. Calculation of statistical parameters to identify outliers requiring further scrutiny.
  B. Verification of the completeness and integrity of the obtained data.

• Question 292:

  Which of the following statements is true regarding an organization's inventory valuation1?

  A. The valuation will be incorrect it the inventory includes goods m transit shipped free on board (FOB) destination to another organization
  B. The valuation will be correct if the inventory includes goods received on consignment from another organization
  C. The valuation will be incorrect it the inventory includes goods in transit shipped FOB shipping point from another organization
  D. The valuation will be correct it the inventory includes goods sent on consignment to another organization
  B. The valuation will be correct if the inventory includes goods received on consignment from another organization

• Question 293:

  Which of the following characteristics is most important specifically for a global manager to possess in order to be successful?

  A. Knowledge of different languages.
  B. Understanding of uncertainty avoidance differences
  C. Emotional intelligence
  D. Cultural intelligence
  D. Cultural intelligence

• Question 294:

  An internal auditor has been approved lo gather data directly horn the organization's relational database management system tor data analyses To collect the data which of the Wowing is most important for the auditor to know?

  A. Structured query language
  B. Spreadsheet software such as Excel
  C. Data management system such as Oracle
  D. Basic web development
  A. Structured query language

• Question 295:

  Which of the following is a key component of an organization's cybersecurity governance?

  A. Administrators monitoring the use, assignment and configuration of privileges on the network.
  B. The IT department establishing implementing, and actively managing security configurations.
  C. Management identifying and classifying the types of critical data in the organization's system
  D. Senior management of the organization setting the cybersecurity policy
  D. Senior management of the organization setting the cybersecurity policy

• Question 296:

  During a review of a web-based application used by customers to check the status of their bank accounts, it would be most important for the internal auditor to ensure that:

  A. Access to read application logs is restricted to authorized users.
  B. Account balance information is encrypted in the database.
  C. The web server used to host the application is located in a physically secure area.
  D. Sensitive data, such as account numbers, are submitted using encrypted communications.
  D. Sensitive data, such as account numbers, are submitted using encrypted communications.

• Question 297:

  Which of the following distinguishes the added-value negotiation method from traditional negotiating methods?

  A. Each party's negotiator presents a menu of options to the other party.
  B. Each party adopts one initial position from which to start.
  C. Each negotiator minimizes the information provided to the other party.
  D. Each negotiator starts with an offer, which is optimal from the negotiator's perspective.
  A. Each party's negotiator presents a menu of options to the other party.

• Question 298:

  An organization has received funding to continue a program that utilizes an in-house Due to new legislative requirements the application will require additional features to capture information not previously collected Which of the following is the most critical for completing this specific project?

  A. A detailed budget that identifies hardware resources for the project
  B. A Gantt chart that identifies the critical path for completing the project
  C. Change management controls to avoid technical conflicts within the application
  D. A project plan with a flexible scope to accommodate legislative requirements
  C. Change management controls to avoid technical conflicts within the application

• Question 299:

  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.
  C. Data encryption.

• Question 300:

  The mobility of personal smart devices significantly increases which of the following risks?

  A. Data integrity risks
  B. Compliance risks.
  C. Physical security risks
  D. Privacy risks
  C. Physical security risks