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NEW QUESTION # 175
The main reason to establish internal controls in an organization is to:
- A. Encourage compliance with policies and procedures.
- B. Ensure the accuracy, reliability, and timeliness of information.
- C. Safeguard the resources of the organization.
- D. Provide reasonable assurance on the achievement of objectives.
Answer: D
NEW QUESTION # 176
in which of the following technical infrastructure audits should attention be turned to physical security and environmental controls?
- A. Data center review
- B. Network configuration review
- C. Operating systems review
- D. Database review
Answer: A
NEW QUESTION # 177
Which of the following would most likely be found in an organization that uses a decentralized organizational structured?
- A. There are clear expectations set for employees
- B. There is a defined code for employee behavior
- C. There are electronic monitoring techniques employed
- D. There is a higher reliance on organizational culture
Answer: A
NEW QUESTION # 178
Which of the following would be a risk in the development of end-user computing (EUC) applications, compared to traditional information systems?
- A. Management might place the same degree of reliance in reports produced by EUC applications as it does in reports produced under traditional systems development procedures.
- B. Since development time is typically longer for EUC applications, management may not be able to respond quickly to competitive pressures
- C. Management may not be able to make quick and accurate decisions due to a diminished capacity to respond to managerial requests for computerized information
- D. The organization may incur higher application development and maintenance costs for EUC systems.
Answer: A
NEW QUESTION # 179
Which of the following statements regarding program change management is not correct?
- A. In order to protect the production environment, changes must be managed in a repeatable, defined, and predictable manner.
- B. The goal of the change management process is to sustain and improve organizational operations.
- C. All changes should be tested in a non-production environment before migrating to the production environment.
- D. The degree of risk associated with a proposed change determines if the change request requires authorization.
Answer: D
NEW QUESTION # 180
Which of me following storage options would give the organization the best chance of recovering data?
- A. Encrypted physical copies of the data and their encryption keys are stored together at the organization and are readily available upon request
- B. Encrypted copies of the data are stored in a separate secure location a few hours away while the encryption keys are stored at the organization and are readily available
- C. Encrypted reports on usage and database structure changes are stored on a cloud-based. secured database that is readily accessible
- D. Encrypted physical copies of the data are stored separately from their encryption keys and both are held in secure locations a few hours away from me organization
Answer: B
NEW QUESTION # 181
Refer to the exhibit.
If the profit margin of an organization decreases, and all else remains equal, which of the following describes how the "Funds Needed" line in the graph below will shift?
- A. The "Funds Needed" line will remain pointed upward, but will become more steep.
- B. The "Funds Needed" line will point downward with a minimal slope.
- C. The "Funds Needed" line will remain pointed upward, but will become less steep.
- D. The "Funds Needed" line will point downward with an extreme slope.
Answer: A
NEW QUESTION # 182
Which of the following statements is true regarding user-developed applications (UDAs)?
- A. UDAs typically are subjected to application development and change management controls.
- B. Using UDAs typically enhances the organization's ability to comply with regulatory factors.
- C. UDAs are less flexible and more difficult to configure than traditional IT applications.
- D. Updating UDAs may lead to various errors resulting from changes or corrections.
Answer: D
NEW QUESTION # 183
A large hospital has an existing contract with a vendor in another country to provide software support and maintenance of the hospital's patient records information system. From the hospital management's perspective, which of the following controls would be most effective to address privacy risks related to this outsourcing arrangement?
- A. Include a "right to audit" clause in the contract and impose detailed security obligations on the outsourced vendor
- B. Conduct periodic reviews of the privacy policy to ensure that the existing policy meets current legislation requirements in both regions.
- C. Develop an incident monitoring and response plan to track breaches from internal and external sources
- D. Implement mandatory privacy training for management to help with identifying privacy risks when outsourcing services
Answer: A
NEW QUESTION # 184
Which of the following statements accurately describes the responsibility of the internal audit activity (IAA) regarding IT governance?
1) The IAA does not have any responsibility because IT governance is the responsibility of the board and senior management of the organization.
2) The IAA must assess whether the IT governance of the organization supports the organization's strategies and objectives.
3) The IAA may assess whether the IT governance of the organization supports the organization's strategies and objectives.
4) The IAA may accept requests from management to perform advisory services regarding how the IT governance of the organization supports the organization as strategies and objectives.
- A. 4 only
- B. 1 only
- C. 2 and 4
- D. 3 and 4
Answer: C
NEW QUESTION # 185
Maintenance cost at a hospital was observed to increase as activity level increased. The following data was gathered:
Activity Level -
Maintenance Cost
Month
Patient Days
January
5,600
$7,900
February
7,100
$8,500
March
5,000
$7,400
April
6,500
$8,200
May
7,300
$9,100
June
8,000
$9,800
If the cost of maintenance is expressed in an equation, what is the independent variable for this data?
- A. Patient days.
- B. Variable cost.
- C. Total maintenance cost.
- D. Fixed cost.
Answer: A
NEW QUESTION # 186
An organization recently documented its procedures for recovering systems and data after a disaster How are these documented procedures most likely to be used during a disaster simulation exercise?
- A. To help ensure that the team members who are required to recover systems and data understand their roles.
- B. To help property configure mass communication notification tools
- C. To help validate the contact information of key personnel required to recover systems and data
- D. To help identify training needs across the functional areas required to recover systems and data.
Answer: A
NEW QUESTION # 187
If legal or regulatory standards prohibit conformance with certain parts of The IIA's Standards, the auditor should do which of the following?
- A. Withdraw from the engagement.
- B. Continue the engagement without conforming with the other parts of The IIA's Standards.
- C. Conform with all other parts of The IIA's Standards and provide appropriate disclosures.
- D. Conform with all other parts of The IIA's Standards; there is no need to provide appropriate disclosures.
Answer: C
NEW QUESTION # 188
Which of the following types of data analytics would be used by a hospital to determine which patients are likely to require readmittance for additional treatment?
- A. Descriptive analytics
- B. Predictive analytics
- C. Prescriptive analytics
- D. Diagnostic analytics
Answer: B
NEW QUESTION # 189
An internal auditor has been approved lo gather data directly horn the organization's relational database management system tor data analyses To collect the data which of the Wowing is most important for the auditor to know?
- A. Data management system such as Oracle
- B. Basic web development
- C. Structured query language
- D. Spreadsheet software such as Excel
Answer: C
NEW QUESTION # 190
An internal auditor reviewed Finance Department records to obtain a list of current vendor addresses The auditor then compared the vendor addresses to a record of employee addresses maintained by the Payroll Department Which of the following types of data analysis did the auditor perform?
- A. Gap analysis
- B. Joining data sources
- C. Classification
- D. Duplicate testing.
Answer: C
NEW QUESTION # 191
A brand manager in a consumer food products organization suspected that several days of the point-of-sale data on the spreadsheet from one grocery chain were missing. The best approach for detecting missing rows in spreadsheet data would be to:
- A. Compare product identification codes for consecutive periods.
- B. Review store identification code and identify missing product identification codes.
- C. Compare product identification codes by store for consecutive periods.
- D. Sort on product identification code and identify missing product identification codes.
Answer: C
NEW QUESTION # 192
According to IIA guidance, which of the following corporate social responsibility (CSR) evaluation activities may be performed by the internal audit activity?
1) Consult on CSR program design and implementation.
2) Serve as an advisor on CSR governance and risk management.
3) Review third parties for contractual compliance with CSR terms.
4) Identify and mitigate risks to help meet the CSR program objectives.
- A. 1, 3, and 4
- B. 1, 2, and 4
- C. 1, 2, and 3
- D. 2, 3, and 4
Answer: C
NEW QUESTION # 193
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