IIA-CIA-Part3 exam

Which of the following describes the most appropriate set of tests for auditing a workstation's logical access controls?A . Review the list of people with access badges to the room containing the workstation and a log of those who accessed the room. B. Review the password length, frequency of change,...

Which of the following application controls is the most dependent on the password owner?A . Password selection B. Password aging C. Password lockout D. Password rotationView AnswerAnswer: A

A manufacturer ss deciding whether to sell or process materials further. Which of the following costs would be relevant to this decision?A . Incremental processing costs, incremental revenue, and variable manufacturing expenses. B. Joint costs, incremental processing costs, and variable manufacturing expenses. C. Incremental revenue, joint costs, and incremental processing...

Which of the following best explains the matching principle?A . Revenues should be recognized when earned. B. Revenue recognition is matched with cash. C. Expense recognition is tied to revenue recognition. D. Expenses are recognized at each accounting period.View AnswerAnswer: C

Which of the following statements is true regarding activity-based costing (ABC)?A . An ABC costing system is similar to conventional costing systems in how it treats the allocation of manufacturing overhead. B. An ABC costing system uses a single unit-level basis to allocate overhead costs to products. C. An ABC...

Which of the following best describes the primary objective of cybersecurity?A . To protect the effective performance of IT general and application controls. B. To regulate users ‘behavior it the web and cloud environment. C. To prevent unauthorized access to information assets. D. To secure application of protocols and authorization...

A small software development firm designs and produces custom applications for businesses. The application development team consists of employees from multiple departments who all report to a single project manager. Which of the following organizational structures does this situation represent?A . Functional departmentalization. B. Product departmentalization C. Matrix organization. D....

An internal auditor was assigned to test for ghost employees using data analytics. The auditor extracted employee data from human resources and payroll. Using spreadsheet functions, the auditor matched data sets by name and assumed that employees who were not present in each data set should be investigated further. However,...

Which of the following intangible assets is considered to have an indefinite life?A . Underground oil deposits B. Copyright C. Trademark D. LandView AnswerAnswer: C

Which of the following types of date analytics would be used by a hospital to determine which patients are likely to require remittance for additional treatment?A . Predictive analytics. B. Prescriptive analytics. C. Descriptive analytics. D. Diagnostic analytics.View AnswerAnswer: A