IIA-CIA-Part3 exam

Which of the following is not a barrier to effective communication?A . Filtering.B . Communication overload.C . Similar frames of reference.D . Lack of source credibility.View AnswerAnswer: C

Ensure that performance targets are always achieved.A . 1 and 3 onlyB . 2 and 4 onlyC . 1, 2, and 3 onlyD . 1, 2, 3, and 4View AnswerAnswer: C

According to IIA guidance, which of the following is a typical risk associated with the tender process and contracting stage of an organization's IT outsourcing life cycle?A . The process is not sustained and is not optimized as planned.B . There is a lack of alignment to organizational strategies.C ....

Which of the following does not provide operational assurance that a computer system is operating properly?A . Performing a system audit.B . Making system changes.C . Testing policy compliance.D . Conducting system monitoring.View AnswerAnswer: B

An organization engages in questionable financial reporting practices due to pressure to meet unrealistic performance targets. Which internal control component is most negatively affected?A . Monitoring.B . Control activities.C . Risk assessment.D . Control environment.View AnswerAnswer: D

Which of the following is the most likely reason an organization may decide to undertake a stock split?A . To keep stock price constant.B . To keep shareholders' equity constant.C . To increase shareholders' equity.D . To enhance the stock liquidity.View AnswerAnswer: D

Which of the following is the most likely reason an organization may decide to undertake a stock split?A . To keep stock price constant.B . To keep shareholders' equity constant.C . To increase shareholders' equity.D . To enhance the stock liquidity.View AnswerAnswer: D

Which of the following costs would be incurred in an inventory stockout?A . Lost sales, lost customers, and backorder.B . Lost sales, safety stock, and backorder.C . Lost customers, safety stock, and backorder.D . Lost sales, lost customers, and safety stock.View AnswerAnswer: A

Which of the following factors would reduce dissatisfaction for a management trainee but would not particularly motivate the trainee?A . A sense of achievement.B . Promotion.C . Recognition.D . An incremental increase in salary.View AnswerAnswer: D

According to IIA guidance, which of the following would be a primary reason for an internal auditor to test the organization's IT contingency plan?A . To ensure that adequate controls exist to prevent any significant business interruptions.B . To identify and address potential security weaknesses within the system.C . To...