IIA-CIA-Part3 exam

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

In an organization that produces chocolate, the leadership team decides that the organization will open a milk production facility for its milk chocolate. Which of the following strategies have the organization chosen?A . Vertical integration.B . Unrelated diversification.C . DifferentiationD . FocusView AnswerAnswer: A

An organization with global headquarters in the United States has subsidiaries in eight other nations. If the organization operates with an ethnocentric attitude, which of the following statements is true?A . Standards used for evaluation and control are determined at local subsidiaries, not set by headquarters.B . Orders, commands, and...

If an organization has a high amount of working capital compared to the industry average, which of the following is most likely true?A . Settlement of short-term obligations may become difficult.B . Cash may be bed up in items not generating financial value.C . Collection policies of the organization are...

Favorable labor rate variance.A . 1 and 2B . 1 and 4C . 3 and AD . 2 and 3View AnswerAnswer: A

While conducting an audit of the accounts payable department, an internal auditor found that 3% of payments made during the period under review did not agree with the submitted invoices. Which of the following key performance indicators (KPIs) for the department would best assist the auditor in determining the significance...

Management has established a performance measurement focused on the accuracy of disbursements. The disbursement statistics, provided daily to ail accounts payable and audit staff, include details of payments stratified by amount and frequency. Which of the following is likely to be the greatest concern regarding this performance measurement?A . Articulation...

An organization's board of directors is particularly focused on positioning, the organization as a leader in the industry and beating the competition. Which of the following strategies offers the greatest alignment with the board's focus?A . Divesting product lines expected to have negative profitability.B . Increasing the diversity of strategic...

A multinational organization allows its employees to access work email via personal smart devices. However, users are required to consent to the installation of mobile device management (MDM) software that will remotely wipe data in case of theft or other incidents. Which of the following should the organization ensure in...

Which of the following should be established by management during implementation of big data systems to enable ongoing production monitoring?A . Key performance indicators.B . Reports of software customization.C . Change and patch management.D . Master data managementView AnswerAnswer: A