Free IIA-CIA-PART3-3P Exam Dumps Preview

Borrowers may not sign all required mortgage loan documentation.

Fees paid by the borrower at the time of the loan may not be deposited in a timely manner.

The bank's loan documentation may not meet the government's disclosure requirements.

Non-disclosure agreements between the firm and its employees

Logs of user activity within the information system

Two-factor authentication for access into the information system

When a manufacturing organization has stable demand for its products.

When an organization is subjected to strong political and social pressures

When a manufacturer has reliable resources and suppliers

To assess whether an annual control review is necessary.

To evaluate executive management oversight.

To promote environmental awareness.

Salary and status

Work conditions and security

Peer relationships and personal life

Information is not considered personal if it can only be linked to or used to identify an individual indirectly.

Individuals who provide personal information to organizations share in the risk of inappropriate disclosure.

Good protection controls remove any restrictions on the quantity of personal information that can be collected

Offer a standard product that is targeted in the recognized market.

Invest in commodity or commodity-like product businesses.

Enter into a slow-growing market.

1 and 3 only

2 and 4 only

1, 2, 3, and 4

Use a behaviorally anchored rating scale to Break down jobs into their components.

Analyze and compare the ratings for different classes or groupings of employees.

Analyze the number and percentages of employee appraisals that fall into each rating category

With fewer devices owned by the organization, there is reduced need to maintain documented policies and procedures.

Incident response times are less critical in the BYOD environment. compared to a traditional environment

There is greater sharing of operational risk in a BYOD environment.

1 and 4 only

2 and 3 only

1, 2, and 3 only

Second-mortgage financing from a bank.

Pledged accounts receivable.

Asset-based financing.

Determine the optimal amount of resources for the organization to invest in CSR.

Align CSR program objectives with the organization's strategic plan.

Integrate CSR activities into the organization's decision-making process.

Encourage compliance with policies and procedures.

Safeguard the resources of the organization.

Ensure the accuracy, reliability, and timeliness of information.

That do not have to be repaid for over one year.

That appear to be too risky for most lenders to consider.

Backed by mortgaged assets.

Financial.

Social.

Tariff.

1 and 2 only

2 and 3 only

2 and 4 only

The lack of legal and industry frameworks on privacy.

The absence of generally accepted privacy principles.

The legislated need to retain sensitive personal information.

1 and 2 only

2 and 3 only

3 and 4 only

During testing of the new application.

During implementation of the new application.

During maintenance of the new application.

Review the list of people with access badges to the room containing the workstation and a log of those who accessed the room.

Review the list of people who attempted to access the workstation and failed, as well as error messages.

Review the passwords of those who attempted unsuccessfully to access the workstation and the log of their activity.

Administrators monitoring the use, assignment and configuration of privileges on the network.

The IT department establishing implementing, and actively managing security configurations.

Management identifying and classifying the types of critical data in the organization's system

Times interest earned, return on assets, and inventory turnover.

Accounts receivable turnover, return on assets, and the current ratio.

Inventory turnover in days, the current ratio, and return on equity.

To help property configure mass communication notification tools

To help identify training needs across the functional areas required to recover systems and data.

To help validate the contact information of key personnel required to recover systems and data

21 days.

22 days.

51 days.

Each party adopts one initial position from which to start.

Each negotiator minimizes the information provided to the other party.

Each negotiator starts with an offer, which is optimal from the negotiator's perspective.

Servers optimize data processing by sharing it with other computers on the information system

Servers manage the data stored in databases residing on the information system.

Servers enforce access controls between networks transmitting data on the information system

Version control

Privacy

Secure authentication

1 and 2 only

1 and 3 only

3 and 4 only

Ensuring that payments to the vendor are appropriate and timely for the services delivered.

Ensuring that the vendor has complete management control of the outsourced process.

Ensuring that there are means of monitoring the efficiency of the outsourced process.

There is a higher reliance on organizational culture

There are electronic monitoring techniques employed

There is a defined code for employee behavior

The bargaining power of buyers is forcing a drop in market prices.

There is pressure from the competitor's substitute products.

Strategic analysis by the organization indicates feasibility of expanding to new market niches.

Bridging the gaps among control requirements, technical issues, and business risks.

Practical guidance and benchmarks for all organizations that use information systems.

Frameworks and guidance on enterprise risk management, internal control, and fraud deterrence.

Communication conflicts.

Loss of economies of scale

Vulnerabilities in sharing knowledge

The Committee of Sponsoring Organizations of the Treadway Commission.

The Board of Environmental, Health, and Safety Auditor Certifications.

The International Organization of Supreme Audit Institutions.

Internal strengths and weaknesses.

Break-even points.

Internal risk factors.

Workflow and data capture technology

Data visualization applications.

Software integrated with central data warehouse

A sense of achievement.

Promotion.

Recognition.

Reversing all previous closing adjustments is a mandatory step in the accounting cycle

Reversing entries should be completed at the end of the next accounting period after recording regular transactions of the period

Reversing entries are identical to the adjusting entries made in the previous period.

Identity data anomalies and outliers

Define questions to be answered

Determine the scope of the data extract

Quantity discounts.

Functional discounts.

Seasonal discounts.

Monitoring.

Control activities.

Risk assessment.

The process is not sustained and is not optimized as planned.

There is a lack of alignment to organizational strategies.

The operational quality is less than projected.

Database management systems handle data manipulation inside the tables, rather than it being done by the operating system itself in files.

The database management system acts as a layer between the application software and the operating system.

Applications pass on the instructions for data manipulation which are then executed by the database management system.

Cold site

Redundant data center

Regular testing of the disaster plan

Use the equity method to recalculate the investment carrying value

Confirm the securities held by the broker

Perform a calculation of premium or discount amortization.

Businesses must pay a tax only if they make a profit.

Consumer savings are discouraged.

The amount of value added is the difference between an organization's sales and its cost of goods sold.

Determining the frequency with which backups will be performed.

Assigning who in the IT department would be involved in the recovery procedures.

Assessing the resources needed to meet the data recovery objectives

Fixed cost.

Variable cost.

Total maintenance cost.

Digital analysis for statistically unlikely occurrences that may indicate system tampering.

Detailed review of the data contents to strategize the best analytical techniques.

Calculation of statistical parameters to identify outliers requiring further scrutiny.

Operations can continue after the liquidation if all partners agree

Partnership liquidation occurs when there is capital deficiency Stable

When a partnership is liquidated, each partner pays creditors from cash received

The valuation will be incorrect it the inventory includes goods m transit shipped free on board (FOB) destination to another organization

The valuation will be incorrect it the inventory includes goods in transit shipped FOB shipping point from another organization

The valuation will be correct it the inventory includes goods sent on consignment to another organization

Intranet.

Digital subscriber line.

Broadband.

Assets liabilities and owners' equity would be understated

Assets net income and owners' equity would be unaffected

Assets net income and owners' equity would be understated, but liabilities would be overstated

2 only

3 only

2 and 3 only

Assigning new roles and responsibilities for senior IT management.

Growing use of bring your own devices tor organizational matters

Expansion of operations into new markets with united IT access

Motivation.

Performance.

Organizational structure.

Requested backup tapes were not returned from the offsite vendor in a timely manner

Returned backup tapes from the offsite vendor contained empty spaces

Critical systems have been Backed up more frequently than required.

Require swipe cards to control entry into secure data centers

Monitor access to the data center with closed circuit camera surveillance.

Maintain current role definitions to ensure appropriate segregation of duties

Significant scale economies.

Steep experience curve.

Strong negotiation power with suppliers.

X must consolidate the financial statements for both organizations

Y should be reported as a footnote to X's financial statements

Y should not be reported by X as X does not have a controlling interest

Consult on project design and implementation of the CSR program.

Serve as an advisor on internal controls related to CSR.

Evaluate the effectiveness of the organization's CSR efforts.