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

IIA IIA-CIA-PART3 Online Questions & Answers

• Question 1321:

  Which of the following conditions could lead an organization to enter into a new business through internal development rather than through acquisition?

  A. It is expected that there will be slow retaliation from incumbents.
  B. The acquiring organization has information that the selling organization is weak.
  C. The number of bidders to acquire the organization for sale is low.
  D. The condition of the economy is poor.
  A. It is expected that there will be slow retaliation from incumbents.

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  Explanation

• Question 1322:

  Which of the following functions of access control systems involves keeping logs of a user's activity in a system?

  A. Identification.
  B. Authentication.
  C. Authorization.
  D. Accountability.
  D. Accountability.

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  Explanation

• Question 1323:

  Internal audit observed an increase in defects of newly installed spare parts. An investigation revealed that vendors delivered spare parts of worse quality than required by contract. Which of the following recommendations would most helpfully mitigate this risk?

  A. Add higher level managers to invoice approval process
  B. Request quality-related confirmations from vendors
  C. Conduct random inspections and testing of deliveries
  D. Improve technical specifications of procurement documents
  C. Conduct random inspections and testing of deliveries

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  Explanation

  The most effective way to mitigate the risk of poor-quality spare parts is through independent verification of deliveries, such as inspections and testing. This detects defects before acceptance and payment, reducing the likelihood of defective

  parts entering operations.

  Option A adds approval steps but does not address product quality. Option B relies on vendor statements, which may be unreliable. Option D strengthens contract language but does not ensure compliance at delivery.

  IIA Standards - Standard 2130: Control.

• Question 1324:

  Which of the following statements is true regarding the risks associated with the increased use of smart devices at work?

  A. Due to their small size and portability smart devices and their associated data are typically less susceptible to physical loss
  B. The Bluetooth and WI-FI features of smart devices enhance the security of data while in transit
  C. The global positioning system (GPS) capability of smart devices could be exploited to plan cyberattacks
  D. When the user fads to perform jailbreaking or rooting, data security and privacy risks we increased
  C. The global positioning system (GPS) capability of smart devices could be exploited to plan cyberattacks

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  Explanation

• Question 1325:

  Which of the following constitute initiating structure behavior?

  A. Defining duties II. Planning and organizing work III. Helping with work-related problems
  B. I and II only.
  C. I and Ill only.
  D. II and Ill only.
  E. I, II, and Ill.
  A. Defining duties II. Planning and organizing work III. Helping with work-related problems

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  Explanation

  Initiating structure behavior is directed towards accomplishing tasks. Structure includes defining duties, establishing procedures, planning and organizing work. Consideration, on the other hand, is the establishment of a personal relationship between the leader and the subordinate. High consideration by the leader includes warmth towards the employee as a person, psychological support for the employee, and helpfulness with work-related problems.

• Question 1326:

  Which of the following would be most likely included in the internal audit procedures manual?

  A. The internal audit charter
  B. The annual audit plan
  C. The engagement results
  D. The quality assurance and improvement program
  D. The quality assurance and improvement program

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  Explanation

  The internal audit procedures manual provides detailed policies, methodologies, and processes to guide the internal audit function. This includes the quality assurance and improvement program (QAIP), which ensures engagement performance and overall conformance with the Standards.

  Option A (charter) defines authority and purpose but is not part of procedures. Option B (annual plan) is a planning document, not methodology. Option C (engagement results) are outputs, not procedures.

  IIA Standards - Standard 2040: Policies and Procedures.

• Question 1327:

  The finance department of an organization recently undertook an asset verification exercise. The internal audit function scheduled a review of the IT department's operations, which includes verifying the existence of computers distributed and their assignment.

  Can the internal audit function consider relying on the asset verification work performed by the finance department?

  A. Yes, in order to be efficient and make better use of internal audit resources
  B. No, as the finance department is an internal department of the organization
  C. Yes, but the finance manager would be responsible for supporting the conclusions of the work
  D. No, the internal audit function should do its own verification and should not rely on the work of finance
  A. Yes, in order to be efficient and make better use of internal audit resources

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  Explanation

  Internal audit may rely on the work of other internal assurance providers (such as finance or compliance), provided it has assessed the adequacy, competence, and objectivity of the work. This avoids duplication and increases efficiency.

  Option B incorrectly assumes internal work cannot be relied upon. Option C shifts responsibility inappropriately. Option D ignores coordination opportunities.

  IIA Standards - Standard 2050: Coordination and Reliance.

• Question 1328:

  According to IIA guidance, which of the following statements is true with regard to workstation computers that access company information stored on the network?

  A. Individual workstation computer controls are not as important as companywide server controls.
  B. Particular attention should be paid to housing workstations away from environmental hazards.
  C. Cybersecurity issues can be controlled at an enterprise level, making workstation level controls redundant.
  D. With security risks near an all-time high, workstations should not be connected to the company network.
  B. Particular attention should be paid to housing workstations away from environmental hazards.

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  Explanation

• Question 1329:

  Which of the following backup methodologies would be most efficient in backing up a database in the production environment?

  A. Disk mirroring of the data being stored on the database.
  B. A differential backup that is performed on a weekly basis.
  C. An array of independent disks used to back up the database.
  D. An incremental backup of the database on a daily basis.
  D. An incremental backup of the database on a daily basis.

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  Explanation

• Question 1330:

  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'snetwork.
  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'snetwork.
  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'snetwork.

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  Explanation