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

• Question 51:

  Which of the following is an example of a physical security control that should be in place at an organization's data center?

  A. Backup servers in the data center are stored in an environmentally controlled location

  B. All users have a unique ID and password to access data

  C. Swipe cards are used to access the data center

  D. Firewalls and antivirus protection are in place to prevent unauthorized access to data.

  Correct Answer: C

• Question 52:

  In the years after the mind-service point of a depreciable asset which of the following depreciation methods will result in the highest depreciation expense?

  A. Sum of the years' digits

  B. Declining balance

  C. Double-declining balance

  D. Straight line

  Correct Answer: A

• Question 53:

  As it relates to the data analytics process, which of the following best describes the purpose of an internal auditor who cleaned and normalized data?

  A. The auditor eliminated duplicate information.

  B. The auditor organized data to minimize useless information.

  C. The auditor made data usable for a specific purpose by ensuring that anomalies were identified and corrected.

  D. The auditor ensured data fields were consistent and that data could be used for a specific purpose.

  Correct Answer: C

• Question 54:

  Which of me following statements is true regarding the reporting of tangible and intangible assets?

  A. For plant assets cost includes the purchase price and the cost of design and construction

  B. For intangible assets cost includes the purchase price and development costs

  C. Due to their indefinite nature intangible assets are not subject to amortization

  D. The organization must expense any cost incurred in developing a plant asset

  Correct Answer: C

• Question 55:

  Which of the following is an example of a key systems development control typically found in the in-house development of an application system?

  A. Logical access controls monitor application usage and generate audit trails.

  B. The development process is designed to prevent, detect and correct errors that may occur

  C. A record is maintained to track the process of data from input, to output, to storage

  D. Business users' requirements are documented, and their achievement is monitored

  Correct Answer: D

• Question 56:

  A remote location contains a data center with hardware available to support critical production systems as required in the recovery plan IT personnel periodically test and update systems at the data center. This is an example of which of the following recovery solutions?

  A. Cold recovery plan

  B. Critical recovery plan

  C. Warm recovery plan

  D. Tested recovery plan

  Correct Answer: C

• Question 57:

  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

  Correct Answer: D

• Question 58:

  Which of the following is the best example of IT governance controls?

  A. Controls that focus on segregation of duties, financial and change management

  B. Personnel policies that define and enforce conditions for staff in sensitive IT areas

  C. Standards that support IT policies by more specifically defining required actions

  D. Controls that focus on data structures and the minimum level of documentation required

  Correct Answer: A

• Question 59:

  Organizations mat adopt just-in-time purchasing systems often experience which of the following?

  A. A slight increase in carrying costs.

  B. A greater need for inspection of goods as the goods arrive.

  C. A greater need for linkage with a vendor s computerized order entry system.

  D. An increase in the number of suitable suppliers

  Correct Answer: C

• Question 60:

  Which of the following would most likely be found in an organization that uses a decentralized organizational structured?

  A. There is a higher reliance on organizational culture

  B. There are clear expectations set for employees

  C. There are electronic monitoring techniques employed

  D. There is a defined code for employee behavior

  Correct Answer: B