IIA-CIA-Part3 V1

Which of the following should software auditors do when reporting internal audit findings related to enterprisewide resource planning?A . Draft separate audit reports for business and IT management. B. Conned IT audit findings to business issues. C. Include technical details to support IT issues. D. Include an opinion on financial...

Which of the following is most influenced by a retained earnings policy?A . Cash. B. Dividends. C. Gross margin. D. Net income.View AnswerAnswer: D

Which of the following facilitates data extraction from an application?A . Application program code. B. Database system. C. Operating system. D. Networks.View AnswerAnswer: B

Which of the following IT-related activities is most commonly performed by the second line of defense?A . Block unauthorized traffic. B. Encrypt data. C. Review disaster recovery test results. D. Provide independent assessment of IT security.View AnswerAnswer: C

An intruder posing as the organization's CEO sent an email and tricked payroll staff into providing employees' private tax information. What type of attack was perpetrated?A . Boundary attack. B. Spear phishing attack. C. Brute force attack. D. Spoofing attack.View AnswerAnswer: B

Which of the following is true of matrix organizations?A . A unity-of-command concept requires employees to report technically, functionally, and administratively to the same manager. B. A combination of product and functional departments allows management to utilize personnel from various Junctions. C. Authority, responsibility and accountability of the units Involved...

The management of working capital is most crucial for which of the following aspects of business?A . Liquidity B. Profitability C. Solvency D. EfficiencyView AnswerAnswer: A

Which of the following is a benefit from the concept of Internet of Things?A . Employees can choose from a variety of devices they want to utilize to privately read work emails without their employer’s knowledge. B. Physical devices, such as thermostats and heat pumps, can be set to react...

An analytical model determined that on Friday and Saturday nights the luxury brands stores should be open for extended hours and with a doubled number of employees present; while on Mondays and Tuesdays costs can be minimized by reducing the number of employees to a minimum and opening only for...

Which of the following statements is true concerning the basic accounting treatment of a partnership?A . The initial investment of each partner should be recorded at book value. B. The ownership ratio identifies the basis for dividing net income and net toss. C. A partner's capital only changes due to...