IIA-CIA-Part3 exam

Which of the following attributes of data are cybersecurity controls primarily designed to protect?A . Veracity, velocity, and variety. B. Integrity, availability, and confidentiality. C. Accessibility, accuracy, and effectiveness. D. Authorization, logical access, and physical access.View AnswerAnswer: C

Which of following best demonstrates the application of the cost principle?A . A company reports trading and investment securities at their market cost B. A building purchased last year for $1 million is currently worth ©1.2 million, but the company still reports the building at $1 million. C. A building...

When executive compensation is based on the organization's financial results, which of the following situations is most likely to arise?A . The organization reports inappropriate estimates and accruals due to poof accounting controls. B. The organization uses an unreliable process forgathering and reporting executive compensation data. C. The organization experiences...

During her annual performance review, a sales manager admits that she experiences significant stress due to her job but stays with the organization because of the high bonuses she earns. Which of the following best describes her primary motivation to remain in the job?A . Intrinsic reward. B. Job enrichment...

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...

Which of the following data security policies is most likely to be the result of a data privacy law?A . Access to personally identifiable information is limited to those who need It to perform their job. B. Confidential data must be backed up and recoverable within a 24-hour period. C....

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

For which of the following scenarios would the most recent backup of the human resources database be the best source of information to use?A . An incorrect program fix was implemented just prior to the database backup. B. The organization is preparing to train all employees on the new self-service...

Which of the following would be the strongest control to prevent unauthorized wireless network access?A . Allowing access to the organization's network only through a virtual private network. B. Logging devices that access the network, including the date. time, and identity of the user. C. Tracking all mobile device physical...

Which of the following financial statements provides the best disclosure of how a company's money was used during a particular period?A . Income statement. B. Owner's equity statement. C. Balance sheet. D. Statement of cash flows.View AnswerAnswer: D