IIA IIA-CIA-Part3 - Certified Internal Auditor - Part 3, Business Analysis and Information Technology Exam
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Total 642 questions
Question #11 (Topic: Single Topic)
During a review of a web-based application used by customers to check the status of their bank accounts, it would be most important for the internal auditor to
ensure that:
ensure that:
A. Access to read application logs is restricted to authorized users.
B. Account balance information is encrypted in the database.
C. The web server used to host the application is located in a physically secure area.
D. Sensitive data, such as account numbers, are submitted using encrypted communications.
Answer: D
Question #12 (Topic: Single Topic)
Which of the following steps should an internal auditor take during an audit of an organization's business continuity plans?
1. Evaluate the business continuity plans for adequacy and currency.
2. Prepare a business impact analysis regarding the loss of critical business.
3. Identify key personnel who will be required to implement the plans.
4. Identify and prioritize the resources required to support critical business processes.
1. Evaluate the business continuity plans for adequacy and currency.
2. Prepare a business impact analysis regarding the loss of critical business.
3. Identify key personnel who will be required to implement the plans.
4. Identify and prioritize the resources required to support critical business processes.
A. 1 only
B. 2 and 4 only
C. 1, 3, and 4 only
D. 1, 2, 3, and 4
Answer: A
Question #13 (Topic: Single Topic)
Which of the following engagement observations would provide the least motivation for management to amend or replace an existing cost accounting system?
A. The distorted unit cost of a service is 50 percent lower than the true cost, while the true cost is 50 percent higher than the competition's cost.
B. The organization is losing $1,000,000 annually because it incorrectly outsourced an operation based on information from its current system.
C. The cost of rework, hidden by the current system, is 50 percent of the total cost of all services.
D. 50 percent of total organizational cost has been allocated on a volume basis.
Answer: D
Question #14 (Topic: Single Topic)
Which of the following control techniques would minimize the risk of interception during transmission in an electronic data interchange system?
1. Encryption.
2. Traffic padding.
3. Edit checks.
4. Structured data format.
1. Encryption.
2. Traffic padding.
3. Edit checks.
4. Structured data format.
A. 1 and 2 only
B. 2 and 3 only
C. 3 and 4 only
D. 1, 2, and 3 only
Answer: A
Question #15 (Topic: Single Topic)
For an engineering department with a total quality management program, important elements of quality management include all of the following except:
A. Basing performance evaluations on the number of projects completed.
B. Comparing results with those of other engineering departments.
C. Creating a quality council within the engineering department.
D. Conducting post-project surveys on performance.
Answer: A
