[Free] Download New Updated (October 2016) IIA IIA-CIA-Part3 Real Exam 11-20

Ensurepass

QUESTION 11

Which of the following does not provide operational assurance that a computer system is operating properly?

 

A.

Performing a system audit.

B.

Making system changes.

C.

Testing policy compliance.

D.

Conducting system monitoring.

 

Correct Answer: B

 

 

QUESTION 12

A brand manager in a consumer food products organization suspected
that several days of the point-of-sale data on the spreadsheet from one grocery chain were missing. The best approach for detecting missing rows in spreadsheet data would be to:

 

A.

Sort on product identification code and identify missing product identification codes.

B.

Review store identification code and identify missing product identification codes.

C.

Compare product identification codes for consecutive periods.

D.

Compare product identification codes by store for consecutive periods.

 

Correct Answer: D

QUESTION 13

Which of the following COSO internal control framework components encompasses establishing structures, reporting lines, authorities, and responsibilities?

 

A.

Control environment.

B.

Control activities.

C.

Information and communication.

D.

Monitoring.

 

Correct Answer: A

 

 

QUESTION 14

According to the International Professional Practices Framework, internal auditors who are assessing the adequacy of organizational risk management processes should not:

 

A.

Recognize that organizations use different techniques for managing risk.

B.

Seek assurance that the key objectives of the risk management processes are being met.

C.

Determine and accept the level of risk for the organization.

D.

Treat the evaluation of risk management processes differently from the risk analysis used to plan audit engagements.

 

Correct Answer: C

 

 

QUESTION 15

Which of the following statements is correct regarding corporate compensation systems and related bonuses?

 

1. A bonus system should be considered part of the control environment of an organization and should be considered in formulating a report on internal control.

 

2. Compensation systems are not part of an organization’s control system and should not be reported as such.

 

3. An audit of an organization’s compensation system should be performed independently of an audit of the control system over other functions that impact corporate bonuses.

 

A.

1 only

B.

2 only

C.

3 only

D.

2 and 3 only

 

Correct Answer: A

 

 

QUESTION 16

Which of the following are typical audit considerations for a review of authentication?

 

1. Authentication policies and evaluation of controls transactions.

 

2. Management of passwords, independent reconciliation, and audit trail.

 

3. Control self-assessment tools used by management.

4. Independent verification of data integrity and accuracy.

 

A.

1, 2, and 3

B.

1, 2, and 4

C.

1, 3, and 4

D.

2, 3, and 4

 

Correct Answer: A

 

 

QUESTION 17

Which of the following is false with regard to Internet connection firewalls?

 

A.

Firewalls can protect against computer viruses.

B.

Firewalls monitor attacks from the Internet.

C.

Firewalls provide network administrators tools to retaliate against hackers.

D.

Firewalls may be software-based or hardware-based.

 

Correct Answer: A

 

 

QUESTION 18

Which of the following is a characteristic of just-in-time inventory management systems?

 

A.

Users determine the optimal level of safety stocks.

B.

They are applicable only to large organizations.

C.

They do not really increase overall economic efficiency because they merely shift inventory levels further up the supply chain.

D.

They rely heavily on high quality materials.

 

Correct Answer: D

 

 

QUESTION 19

Which of the following control techniques would minimize the risk of interception during transmission in an electronic data interchange system?

 

1. Encryption.

 

2. Traffic padding.

 

3. Edit checks.

 

4. Structured data format.

 

A.

1 and 2 only

B.

2 and 3 only

C.

3 and 4 only

D.

1, 2, and 3 only

 

Correct Answer: A

 

 

QUESTION 20

Which of the following is true regarding the COSO enterprise risk management framework?

 

A.

The framework categorizes an organization’s objectives to distinct, nonoverlapping objectives.

B.

Control environment is one of the framework’s eight components.

C.

The framework facilitates effective risk management, even if objectives have not been established.

D.

The framework integrates with, but is not dependent upon, the corresponding internal control framework.

 

Correct Answer:
D

 

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