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

IIA IIA-CIA-PART3 Online Questions & Answers

• Question 171:

  Which of the following does not describe perception?

  A. Selectivity.
  B. Organization.
  C. Objective.
  D. Interpretation.
  C. Objective.

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  Explanation

  Perception is the process through which someone gives meaning to the surrounding environment. Perception consists of three subprocesses:selectivity, organization, and interpretation. Objectives focus upon the purpose of communication rather than the receipt and interpretation perception).

• Question 172:

  An organization has a complex systems infrastructure consisting of multiple internally developed, off the shelf, and purchased but significantly customized applications.

  Some of these applications share databases or process data that is used by another stand-alone application, and interfaces have been written to move data between these applications as needed through batch processing

  Which of the following situations presents the greatest risk exposure given this environment?

  A. Documentation of each system and its interactions, interfaces, and dependencies with other systems and databases is not gathered and maintained.
  B. Batch processing jobs include key financial data that is not posted to the accounting system until the next day. preventing real-time queries.
  C. The job scheduling tool frequently malfunctions, causing scheduled jobs not to run. An error message is sent to IT personnel when a job fails.
  D. The implementation of a major update for a key application is delayed until any potential interdependencies are identified and analyzed.
  A. Documentation of each system and its interactions, interfaces, and dependencies with other systems and databases is not gathered and maintained.

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  Explanation

• Question 173:

  Which of the following is a product-oriented definition of a business rather than a market-oriented definition of a business?

  A. We are a people-and-goods mover.
  B. We supply energy.
  C. We make movies.
  D. We provide climate control in the home.
  C. We make movies.

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  Explanation

• Question 174:

  Which of the following conflict triggers is best resolved by reorganization?

  A. Scarcity of people, funds, or other resources.
  B. Badly defined job descriptions.
  C. Failure of communication.
  D. Deadlines.
  B. Badly defined job descriptions.

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  Explanation

  If badly designed job descriptions occur, then the best resolution is reorganization.

• Question 175:

  Which of the following security controls would be the most effective in preventing security breaches?

  A. Approval of identity request.
  B. Access logging.
  C. Monitoring privileged accounts.
  D. Audit of access rights.
  D. Audit of access rights.

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  Explanation

• Question 176:

  Which of the following is not a step in the establishment of a competitive intelligence system?

  A. Data analysis.
  B. Data collection.
  C. Information dissemination.
  D. Classification of competitors.
  D. Classification of competitors.

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  Explanation

  A competitive intelligence system is established to identify competitor strategies, monitor their new-product introductions, analyze markets for the firm's own new-product introductions and acquisitions, obtain information about nonpublic firms, evaluate competitor RandD activity, learn about competitors' senior executives, and perform other necessary information gathering tasks. Its establishment consists of setting up the system, collecting data, analyzing the data, and disseminating the information. Classification of competitors, however, is not a step in this process. Competitors are classified and targeted by a firm based on that classification following the results of a customer value analysis (CVA).

• Question 177:

  Which of the following items represents a limitation with an impact the chief audit executive should report to the board?

  A. Audit procedures
  B. Reporting forms
  C. Available skills
  D. Available methods
  C. Available skills

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  Explanation

  If the internal audit activity lacks the necessary skills to perform certain audits, this represents a limitation that could impair internal audit's ability to meet its responsibilities. The CAE must report such resource or competency limitations to the

  board.

  Options A, B, and D (procedures, forms, or methods) may be adjusted internally, but they do not rise to the level of a significant limitation requiring board reporting. Skills gaps, however, directly impact audit coverage and effectiveness.

  IIA Standards - Standard 2030: Resource Management; Standard 2060: Reporting to Senior Management and the Board.

• Question 178:

  Which of the following IT controls includes protection for mainframe computers and workstations?

  A. Change management controls
  B. Physical and environmental controls.
  C. System software controls
  D. Organization and management controls
  B. Physical and environmental controls.

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  Explanation

• Question 179:

  While auditing a marketing department, the internal auditor discovered that the product life cycle model was used to structure the marketing mix. Under such a philosophy, the price charged on a consistent basis for a specific product would probably be lowest during which life cycle stage?

  A. Introduction stage.
  B. Growth stage.
  C. Maturity stage.
  D. Decline stage.
  C. Maturity stage.

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  Explanation

  During the maturity stage, competition is at its greatest and costs are at their lowest. Moreover, firms are engaged in competitive price-cutting measures, resulting in some of the lowest prices seen during a product's life cycle.

• Question 180:

  According to IIA guidance on IT, which of the following strategies would provide the most effective access control over an automated point-of-sale system?

  A. Install and update anti-virus software.
  B. Implement data encryption techniques.
  C. Set data availability by user need.
  D. Upgrade firewall configuration.
  C. Set data availability by user need.

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  Explanation