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

IIA IIA-CIA-PART3 Online Questions & Answers

• Question 491:

  According to Herzberg's Two-Factor Theory of Motivation, which of the following is a factor mentioned most often by satisfied employees?

  A. Security
  B. Status
  C. Recognition
  D. Relationship with coworkers
  D. Relationship with coworkers

  ---

  Explanation

• Question 492:

  An organization is developing a new online collaboration tool for employees. The tool includes a homepage that is customized to each employee according to his department and job function Which of the following engagements should be conducted to ensure that the organization has included all departments and job functions in the system before it is implemented?

  A. An application control review
  B. A source code review
  C. A design review
  D. An access control review
  C. A design review

  ---

  Explanation

• Question 493:

  Which of the following actions is most likely to minimize the effect of perceptual errors?

  A. The sender should ensure that the receiver understands the message by allowing onlyone-waycommunication.
  B. The receiver should consider how the sender decodes the message.
  C. The sender alone should minimize noise in the flow of communication.
  D. The receiver should try to understand the sender's perspective.
  D. The receiver should try to understand the sender's perspective.

  ---

  Explanation

  Perceptual errors can be minimized in several ways, including feedback from the receiver concerning his/her perceptions and interpretations of the message, understanding of the sender's perspective by the receiver, the sender's sensitivity to the receiver's problems, and implementation of a training program to improve communication skills throughout the company.

• Question 494:

  Which mindset promotes the most comprehensive risk management strategy?

  A. Increase shareholder value.
  B. Maximize market share.
  C. Improve operational efficiency.
  D. Mitigate losses.
  A. Increase shareholder value.

  ---

  Explanation

• Question 495:

  A holding company set up a centralized group technology department, using a local area network with a mainframe computer to process accounting information for all companies within the group. An internal auditor would expect to find all of the following controls within the technology department except:

  A. Adequate segregation of duties between data processing controls and file security controls.
  B. Documented procedures for remote job entry and for local data file retention.
  C. Emergency and disaster recovery procedures and maintenance agreements in place to ensure continuity of operations.
  D. Established procedures to prevent and detect unauthorized changes to data files.
  B. Documented procedures for remote job entry and for local data file retention.

  ---

  Explanation

• Question 496:

  A manufacturing organization has experienced a consistent 1.5% increase in raw material costs over the past five years. Which of the following inventory valuation methods would most likely result in a higher net income for the organization under these circumstances?

  A. Specific identification.
  B. Conservatism.
  C. First-in, first-out.
  D. Weighted average.
  C. First-in, first-out.

  ---

  Explanation

• Question 497:

  Which of the following accurately describes a difference between phishing and spear phishing?

  A. Phishing targets individuals indiscriminately, while spear phishing targets specific individuals.
  B. Phishing uses emails in attacks, while spear phishing uses other methods.
  C. Phishing requires unauthorized access to a system, while spear phishing requires successful social engineering attempts.
  D. Phishing aims to acquire personal information, while spear phishing aims to send unsolicited notifications or advertisements.
  A. Phishing targets individuals indiscriminately, while spear phishing targets specific individuals.

  ---

  Explanation

• Question 498:

  According to The IIA's Three Lines Model, which of the following IT security activities is commonly shared by all three lines?

  A. Assessments of third parties and suppliers.
  B. Recruitment and retention of certified IT talent.
  C. Classification of data and design of access privileges.
  D. Creation and maintenance of secure network and device configuration.
  C. Classification of data and design of access privileges.

  ---

  Explanation

• Question 499:

  Behavior modification is the management of environmental factors to encourage desirable behavior and to discourage undesirable behavior. Environmental factors include antecedents that:

  A. Reward each occurrence of a behavior.
  B. Ignore a behavior.
  C. Withdraw an unpleasant condition when a desired behavior occurs.
  D. Encourage a given behavior.
  D. Encourage a given behavior.

  ---

  Explanation

  Antecedents are cues that encourage but do not cause a given behavior. Managing antecedents involves eliminating barriers to good performance and replacing them with helpful aids. Barriers include unattainable objectives, poor training, confusing rules, andconflicting directions from management. Aids include challenging but attainable objectives, clear instructions, realistic plans, constructive suggestions, and acceptable work rules.

• Question 500:

  There has been an increased emphasis on group decision making in organizations. Which of the following statements has been found to hold true in studies of individual decision making as compared to group decision making? Individual decision making tends to:

  A. Be more conservative.
  B. Evaluate more complete information.
  C. Generate more alternatives.
  D. Increase the perceived legitimacy of the decision.
  A. Be more conservative.

  ---

  Explanation

  Group decision making is often characterized by greater acceptance of risk because of the dispersal of accountability. Individual decision making tends to be more conservative because accountability can be specifically assigned.