IIA-CIA-Part3 V1

An organization with a stable rating, as assessed by International rating agencies, has issued a bond not backed by assets or collateral. Payments of the interests and the principal to bondholders are guaranteed by the organization. Which type of bond did the organization issue?A . A sinking fund bond. B....

Which of the following is an example of internal auditors applying data mining techniques for exploratory purposes?A . Internal auditors perform reconciliation procedures to support an external audit of financial reporting. B. Internal auditors perform a systems-focused analysis to review relevant controls. C. Internal auditors perform a risk assessment to...

Which of the following statements is true regarding the term "flexible budgets" as it is used in accounting?A . The term describes budgets that exclude fixed costs. B. Flexible budgets exclude outcome projections, which are hard to determine, and instead rely on the most recent actual outcomes. C. The term...

Which of the following authentication device credentials is the most difficult to revoke when an employee s access rights need to be removed?A . A traditional key lock B. A biometric device C. A card-key system D. A proximity deviceView AnswerAnswer: B

Which of the following IT disaster recovery plans includes a remote site dessgnated for recovery with available space for basic services, such as internet and telecommunications, but does not have servers or infrastructure equipment?A . Frozen site B. Cold site C. Warm site D. Hot siteView AnswerAnswer: B

Which of the following best describes a man-in-the-middle cyber-attack?A . The perpetrator is able to delete data on the network without physical access to the device. B. The perpetrator is able to exploit network activities for unapproved purposes. C. The perpetrator is able to take over control of data communication...

An organization decided to reorganize into a flatter structure. Which of the following changes would be expected with this new structure?A . Lower costs. B. Slower decision making at the senior executive level. C. Limited creative freedom in lower-level managers. D. Senior-level executives more focused on short-term, routine decision makingView...

Which of the following risks would Involve individuals attacking an oil company's IT system as a sign of solidarity against drilling in a local area?A . Tampering B. Hacking C. Phishing D. PiracyView AnswerAnswer: B

At what stage of project integration management would a project manager and project management team typically coordinate the various technical and organizational interfaces that exist in the project?A . Project plan development. B. Project plan execution C. Integrated change control. D. Project quality planningView AnswerAnswer: A

Which of the following best describes a potential benefit of using data analyses?A . It easily aligns with existing internal audit competencies to reduce expenses B. It provides a more holistic view of the audited area. C. Its outcomes can be easily interpreted into audit: conclusions. D. Its application increases...