[Free] Download New Updated (October 2016) IIA IIA-CIA-Part2 Real Exam 101-110

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QUESTION 101

One method for dealing with the uncertainty of demand forecasts used in linear programming is to extend the model solution to include.

 

A.

Sensitivity analysis.

B.

Goal seeking.

C.

Branch-and-bound solutions.

D.

Nonlinear programming.

 

Correct Answer: A

 

 

QUESTION 102

Which of the following potential performance measures shou
ld an auditor recommend excluding from a performance scorecard?

 

A.

Number of employees.

B.

Market share.

C.

Number of customer complaints.

D.

Training dollars per employee.

 

Correct Answer: A

 

 

QUESTION 103

A chief audit executive agrees to conduct an engagement that will focus on customers’ perceptions of the quality of the organization’s products and services. Which of the following issues should be addressed first?

 

A.

Cost-effectiveness.

B.

Quality control.

C.

Customer complaints.

D.

Supplier deliveries.

 

Correct Answer: C

 

 

QUESTION 104

Which of the following factors could interfere with effective problem solving by an internal auditor?

 

I. Reacting to previous experiences with clients.

 

II. Focusing only on the most likely cause.

 

III. Correcting the symptoms of problems.

 

A.

I only

B.

III only

C.

I and II only

D.

I, II, and III

 

Correct Answer: D

 

 

QUESTION 105

During which of the following systems development stages would it be most useful for an internal auditor to be involved?

 

A.

Coding and testing.

B.

User acceptance and post-implementation.

C.

Design and implementation.

D.

Testing and user acceptance.

 

Correct Answer: C

 

 

QUESTION 106

A chief audit executive (CAE) of a major retailer has engaged an independent firm of information security specialists to perform specialized internal audit activities. The CAE can rely on the specialists’ work only if it is:

 

A.

Performed in accordance with the terms of the contract.

B.

Carried out in accordance with the Standards.

C.

Performed under the supervision of the information technology department.

D.

Carried out using standard review procedures for retailers.

 

Correct Answer: B

 

 

QUESTION 107

An audit of a Web-based third-party payment processor determined that a programming error enabled customers to create multiple accounts for each mailing address. This caused problems during the processing of credit card transactions. Management agreed to correct the program and notify customers with multiple accounts that the accounts would be consolidated. What should the auditor do in response?

 

I. Amend the scope of the subsequent audit to verify that the program was corrected and that accounts were consolidated.

 

II. Evaluate the adequacy and effectiveness of the corrective action proposed by management.

 

III. Schedule a follow-up review to verify that the program was corrected and the accounts were consolidated.

 

IV. Do nothing because management has agreed to address the problem.

 

A.

III only

B.

IV only

C.

I and II only

D.

II and III only

Correct Answer: D

 

 

QUESTION 108

Which of the following best defines an audit opinion?

 

A.

A summary of the significant audit observations and recommendations.

B.

An auditor’s evaluation of the effects of the observations and recommendations on the activities reviewed.

C.

A conclusion which must be included in the audit report.

D.

A recommendation for corrective action.

 

Correct Answer: B

 

 

QUESTION 109

During an information security audit, an auditor discovers that the current disaster recovery plan was developed three years ago but never tested. There have been significant changes to information systems since the plan was developed. The auditor should:

 

A.

Ask management to test the recovery plan immediately.

B.

Recommend that management and users update and test the recovery plan.

C.

Update the recovery plan for management as part of the review.

D.

Review the recovery plan and report weaknesses to management.

 

Correct Answer: B

 

 

QUESTION 110

Which of the following would be the most effective method to prevent installation of new equipment that does not meet environmental permit requirements, or to prevent modification of current processes in such a way that the
y no longer meet permit requirements?

 

A.

Require that the environmental compliance department perform regular inspections of the manufacturing facility to identify new equipment or process modifications in progress.

B.

Rely on annual inspections by various regulatory agencies to identify equipment or processes that require a permit.

C.

Require that the staff of the environmental compliance department attend monthly safety meetings in different parts of the facility so that they can hear directly from the workers about any changes.

D.

Include the environmental compliance department in the review of proposed process changes and equipment purchases affecting permit requirements.

 

Correct Answer: D

 

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