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

• Question 291:

  Which of the following is false with regard to Internet connection firewalls?

  A. Firewalls can protect against computer viruses.

  B. Firewalls monitor attacks from the Internet.

  C. Firewalls provide network administrators tools to retaliate against hackers.

  D. Firewalls may be software-based or hardware-based.

  Correct Answer: A

• Question 292:

  Which of the following factors is considered a disadvantage of vertical integration?

  A. It may reduce the flexibility to change partners.

  B. It may not reduce the bargaining power of suppliers.

  C. It may limit the organization's ability to differentiate the product.

  D. It may lead to limited control of proprietary knowledge.

  Correct Answer: A

• Question 293:

  Which of the following is not a barrier to effective communication?

  A. Filtering.

  B. Communication overload.

  C. Similar frames of reference.

  D. Lack of source credibility.

  Correct Answer: C

• Question 294:

  According to the Standards, the internal audit activity must evaluate risk exposures relating to which of the following when examining an organization's risk management process?

  1) Organizational governance. 2) Organizational operations. 3) Organizational information systems. 4) Organizational structure.

  A. 1 and 3 only

  B. 2 and 4 only

  C. 1, 2, and 3 only

  D. 1, 2, and 4 only

  Correct Answer: C

• Question 295:

  The economic order quantity for inventory is higher for an organization that has:

  A. Lower annual unit sales.

  B. Higher fixed inventory ordering costs.

  C. Higher annual carrying costs as a percentage of inventory value.

  D. A higher purchase price per unit of inventory.

  Correct Answer: B

• Question 296:

  According to IIA guidance, which of the following would be a primary reason for an internal auditor to test the organization's IT contingency plan?

  A. To ensure that adequate controls exist to prevent any significant business interruptions.

  B. To identify and address potential security weaknesses within the system.

  C. To ensure that tests contribute to improvement of the program.

  D. To ensure that deficiencies identified by the audit are promptly addressed.

  Correct Answer: C

• Question 297:

  Which of the following would not impair the objectivity of internal auditor?

  A. Management assurance on risks.

  B. Implementing risk responses on behalf of management.

  C. Providing assurance that risks assessed are correctly evaluated.

  D. Setting the risk appetite.

  Correct Answer: C

• Question 298:

  Which of the following best describes the concept of relevant cost?

  A. A future cost that is the same among alternatives.

  B. A future cost that differs among alternatives.

  C. A past cost that is the same among alternatives.

  D. A past cost that differs among alternatives.

  Correct Answer: B

• Question 299:

  For a multinational organization, which of the following is a disadvantage of an ethnocentric staffing policy?

  1) It significantly raises compensation and staffing costs.

  2) It produces resentment among the organization's employees in host countries.

  3) It limits career mobility for parent-country nationals.

  4) It can lead to cultural myopia.

  A. 1 and 4 only

  B. 2 and 3 only

  C. 1, 2, and 3 only

  D. 1, 2, and 4 only

  Correct Answer: D

• Question 300:

  An internal auditor is reviewing physical and environmental controls for an IT organization. Which control activity should not be part of this review?

  A. Develop and test the organization's disaster recovery plan.

  B. Install and test fire detection and suppression equipment.

  C. Restrict access to tangible IT resources.

  D. Ensure that at least one developer has access to both systems and operations.

  Correct Answer: D