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

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

• Question 331:

  An internal auditor has been asked to conduct an investigation involving allegations of independent contractor fraud. Which of the following controls would be least effective in detecting any potential fraudulent activity?

  A. Exception report identifying payment anomalies.
  B. Documented policy and procedures.
  C. Periodic account reconciliation of contractor charges.
  D. Monthly management review of all contractor activity.
  B. Documented policy and procedures.

• Question 332:

  Which of the following is improved by the use of smart devices?

  A. Version control
  B. Privacy
  C. Portability
  D. Secure authentication
  C. Portability

• Question 333:

  According to IIA guidance, which of the following is a primary component of a network security strategy?

  A. Application input controls
  B. Firewall controls.
  C. Transmission encryption controls
  D. Change management controls
  B. Firewall controls.

• Question 334:

  The main reason to establish internal controls in an organization is to:

  A. Encourage compliance with policies and procedures.
  B. Safeguard the resources of the organization.
  C. Ensure the accuracy, reliability, and timeliness of information.
  D. Provide reasonable assurance on the achievement of objectives.
  D. Provide reasonable assurance on the achievement of objectives.

• Question 335:

  Which of the following would provide the most relevant assurance that the application under development will provide maximum value to the organization?

  A. Use of a formal systems development lifecycle.
  B. End-user involvement.
  C. Adequate software documentation.
  D. Formalized non-regression testing phase.
  B. End-user involvement.

• Question 336:

  Which of the following statements is true regarding outsourced business processes?

  A. Outsourced business processes should not be considered in the internal audit universe because the controls are owned by the external service provider.
  B. Generally, independence is improved when the internal audit activity reviews outsourced business processes.
  C. The key controls of outsourced business processes typically are more difficult to audit because they are designed and managed externally.
  D. The system of internal controls may be better and more efficient when the business process is outsourced compared to internally sourced.
  D. The system of internal controls may be better and more efficient when the business process is outsourced compared to internally sourced.

• Question 337:

  Which of the following statements about mentoring is true?

  1) Mentoring can be used effectively for increasing employee retention

  2) Mentoring can be used effectively in reducing employees frustration.

  3) Mentoring can be used effectively for increasing organization communication.

  4) Mentoring can be used effectively as a short term activity consisting of instruction and training

  A. 1 2. and 3 only.
  B. 1. 2 and 4 only
  C. 1, 3. and 4 only.
  D. 1,2. 3, and 4
  A. 1 2. and 3 only.

• Question 338:

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

• Question 339:

  The cost to enter a foreign market would be highest in which of the following methods of global expansion?

  A. Joint ventures.
  B. Licensing.
  C. Exporting.
  D. Overseas production.
  D. Overseas production.

• Question 340:

  Which of the following is a typical example of structured data?

  A. Production information maintained in relational tables.
  B. Tweets and posts of users on social media.
  C. Photos and videos stored in hard drive catalogs.
  D. Sales reports documented in word processing software.
  A. Production information maintained in relational tables.