IIA-CIA-Part3 exam

A newly appointed board member received an email that appeared to be from the company's CEO. The email stated: “Good morning. As you remember, the closure of projects is our top priority. Kindly organize prompt payment of the attached invoice for our new solar energy partners.” The board member quickly...

An organization discovered fraudulent activity involving the employee time-tracking system. One employee regularly docked in and clocked out her co-worker friends on their days off, inflating their reported work hours and increasing their wages. Which of the following physical authentication devices would be most effective at disabling this fraudulent scheme?A...

Which of the following describes a mechanistic organizational structure?A . Primary direction of communication tends to be lateral.B . Definition of assigned tasks tends to be broad and general.C . Type of knowledge required tends to be broad and professional.D . Reliance on self-control tends to be low.View AnswerAnswer: D

An internal auditor is reviewing key phases of a software development project. Which of the following would; the auditor most likely use to measure the project team's performance related to how project tasks are completed?A . A balanced scorecard.B . A quality auditC . Earned value analysis.D . Trend analysisView...

An organization's technician was granted a role that enables him to prioritize projects throughout the organization. Which type of authority will the technician most likely be exercising?A . Legitimate authorityB . Coercive authority.C . Referent authority.D . Expert authority.View AnswerAnswer: D

According to 11A guidance on IT, which of the following spreadsheets is most likely to be considered a high-risk user-developed application?A . A revenue calculation spreadsheet supported with price and volume reports from the production department.B . An asset retirement calculation spreadsheet comprised of multiple formulas and assumptions.C . An...

At one organization, the specific terms of a contract require both the promisor and promisee to sign the contract in the presence of an independent witness. What is the primary role to the witness to these signatures?A . A witness verifies the quantities of the copies signed.B . A witness...

Which of the following activities best illustrates a user's authentication control?A . Identity requests are approved in two steps.B . Logs are checked for misaligned identities and access rights.C . Users have to validate their identity with a smart card.D . Functions can toe performed based on access rightsView AnswerAnswer:...

Which of the following best describes a transformational leader, as opposed to a transactional leader?A . The leader searches for deviations from the rules and standards and intervenes when deviations exist.B . The leader intervenes only when performance standards are not met.C . The leader intervenes to communicate high expectations.D...

Which of the following actions should an internal auditor take to clean the data obtained for analytics purposes?A . Deploys data visualization tool.B . Adopt standardized data analysis software.C . Define analytics objectives and establish outcomes.D . Eliminate duplicate records.View AnswerAnswer: D