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

IIA IIA-CIA-PART3 Online Questions & Answers

• Question 541:

  Which of the following physical access controls is most likely to be based on "something you have" concept?

  A. A retina characteristics reader.
  B. A PIN code reader.
  C. A card-key scanner.
  D. A fingerprint scanner.
  D. A fingerprint scanner.

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  Explanation

• Question 542:

  Which of the following is an example of two-factor authentication?

  A. The user's facial geometry and voice recognition.
  B. The user's password and a separate passphrase.
  C. The user's key fob and a smart card.
  D. The user's ngerprint and a personal identification number.
  D. The user's ngerprint and a personal identification number.

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  Explanation

• Question 543:

  A data classification policy would most likely assist in achieving which of the following control objectives?

  A. Confirming the validity of the data record.
  B. Ensuring the completeness of the data.
  C. Eliminating redundant data records.
  D. Complying with data protection regulations.
  D. Complying with data protection regulations.

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  Explanation

• Question 544:

  Which of the following statements depicts a valid role of the internal audit function in ensuring the effectiveness of management action plans?

  A. Internal audit should not be involved in the design, implementation, or monitoring of management action plans in order to maintain independence and objectivity
  B. Internal audit supports the board in the design, implementation, and monitoring of effective management action plans
  C. Internal audit collaborates with management to evaluate whether the management action plans remediate audit observations effectively
  D. Internal audit designs the action plans and ensures that management implements them effectively
  C. Internal audit collaborates with management to evaluate whether the management action plans remediate audit observations effectively

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  Explanation

  Internal audit maintains independence by avoiding the design or implementation of management's corrective actions. However, the internal audit function has a valid role in evaluating and monitoring whether management's action plans

  effectively address audit observations. This ensures risks are mitigated while internal audit retains its assurance role.

  Option A is too restrictive; while internal audit does not design or implement action plans, it does monitor and evaluate them. Options B and D inappropriately place responsibility for action plan design and monitoring with internal audit, which

  would compromise independence.

  IIA Standards - Standard 2500: Monitoring Progress.

• Question 545:

  If a just-in-time purchasing system is successful in reducing the total inventory costs of a manufacturing company, which of the following combinations of cost changes would be most likely to occur?

  A. 1
  B. 2
  C. 3
  D. 4
  D. 4

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  Explanation

• Question 546:

  An internal audit function has commenced its annual follow-up activity. An internal auditor has been assigned to verify whether the recommendations from an audit engagement completed three months ago were implemented by the business unit. The auditor had not participated in that audit engagement.

  What should the auditor do first?

  A. Conduct interviews with senior management of the business unit
  B. Request information from the business unit regarding the corrective actions taken
  C. Review the previous audit findings and management's response
  D. Conduct a walkthrough of the business unit
  C. Review the previous audit findings and management's response

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  Explanation

  When performing follow-up work, the first step for an auditor--especially one not previously involved in the engagement--is to review the prior audit report, findings, and management's agreed response/action plan. This provides context on

  what needs to be validated before collecting new evidence.

  Interviewing management (Option A), requesting documentation (Option B), or performing walkthroughs (Option D) are important steps, but they come only after the auditor has reviewed the original findings and corrective commitments.

  IIA Standards - Standard 2500: Monitoring Progress.

• Question 547:

  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.

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  Explanation

• Question 548:

  In creating a risk-based plan, which of the following best describes a top-down approach to understanding business processes?

  A. Identifying the processes at the activity level.
  B. Analyzing the organization's strategic plan where the business processes are defined.
  C. Analyzing the organization's objectives and identifying the processes needed to achieve the objectives.
  D. Identifying the risks affecting the organization, the objectives, and then the processes concerned.
  C. Analyzing the organization's objectives and identifying the processes needed to achieve the objectives.

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  Explanation

• Question 549:

  Which of the following types of work teams are most likely to be cross-functional?

  A. Command group.
  B. Virtual.
  C. Research-and-development.
  D. Informal.
  C. Research-and-development.

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  Explanation

  A cross-functional team is one that includes members of different departments who have different areas of expertise. A research-and-development team is usually a cross-functional team because many different skills are needed to identify and create a new product.

• Question 550:

  Which of the following is a true statement regarding the primary functionality of rewalls?

  A. All rewalls intercept and decode data all the way up the stack to the application layer.
  B. All rewalls receive, process, and transmit data within the network via physical media.
  C. All rewalls monitor and control incoming and outgoing traffic in accordance with predefined rules.
  D. All rewalls secure encryption of data transfer between various users in the organization.
  C. All rewalls monitor and control incoming and outgoing traffic in accordance with predefined rules.

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  Explanation