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Which of the following is the most appropriate test to assess the privacy risks associated with an organization's workstations?
When granting third parties temporary access to an entity's computer systems, which of the following is the most effective control?
Which of the following are appropriate reasons for internal auditors to document processes as part of an audit engagement?
1) To determine areas of primary concern.
2) To establish a standard format for process mapping.
3) To define areas of responsibility within the organization.
4) To assess the performance of employees.
In terms of international business strategy, which of the following is true regarding a multi-domestic strategy?
Which of the following are typical audit considerations for a review of authentication?
1) Authentication policies and evaluation of controls transactions.
2) Management of passwords, independent reconciliation, and audit trail.
3) Control self-assessment tools used by management.
4) Independent verification of data integrity and accuracy.
A key advantage of developing a computer application by using the prototyping approach is that it:
In an organization where enterprise risk management practices are mature, which of the following is a core internal audit role?
Which of the following performance measures would be appropriate for evaluating an investment center, which has responsibility for its revenues, costs, and investment base, but would not be appropriate for evaluating cost, revenue, or profit centers?
Which of the following are the most appropriate measures for evaluating the change in an organization's liquidity position?
An organization's balance sheet indicates that the total asset amount and the total capital stock amount remained unchanged from one year to the next, and no dividends were declared or paid. However, the organization reported a loss of $200,000. Which of the following describes the most likely year-over-year change to the organization's total liabilities and total stockholder equity?
What must be monitored in order to manage risk of consumer product inventory obsolescence?
1) Inventory balances.
2) Market share forecasts.
3) Sales returns.
4) Sales trends.
According to IIA guidance, which of the following corporate social responsibility (CSR) activities is appropriate for the internal audit activity to perform?
Which of the following statements is true regarding outsourced business processes?
Capacity overbuilding is most likely to occur when management is focused on which of the following?
Which of the following statements best describes the frameworks set forth by the International Standards Organization?
Which of the following is the best approach to overcome entry barriers into a new business?
During which phase of disaster recovery planning should an organization identify the business units, assets, and systems that are critical to continuing an acceptable level of operations?
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:
An organization is considering mirroring the customer data for one regional center at another center. A disadvantage of such an arrangement would be:
Which stage of group development is characterized by a decrease in conflict and hostility among group members and an increase in cohesiveness?
Which of the following techniques is the most relevant when an internal auditor conducts a valuation of an organization's physical assets?
An internal auditor has been asked to conduct an investigation involving allegations of independent contractor fraud. Which of the following controls would be least effective in detecting any potential fraudulent activity?
Which of the following stages of group development is associated with accepting team responsibilities?
Which of the following IT strategies is most effective for responding to competitive pressures created by the marketplace?
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?
Which of the following describes the free trade zone in an e-commerce environment?
In creating a risk-based plan, which of the following best describes a top-down approach to understanding business processes?
Which of the following describes a typical desktop workstation used by most employees in their daily work?
An organization had a gross profit margin of 40 percent in year one and in year two. The net profit margin was 18 percent in year one and 13 percent in year two.
Which of the following could be the reason for the decline in the net profit margin for year two?
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?
According to IIA guidance on IT which of the following best describes a but recovery and restore processes have not been defined?
During disaster recovery planning, the organization established a recovery point objective. Which of the following best describes this concept?
Which of the following IT-related activities is most commonly performed by the second line of defense?
When using data analytics during a review of the procurement process what is the first step in the analysis process?
Which of the following budgets serves as a basis for the budgeted income statement?
Based on lest results an IT auditor concluded that the organization would suffer unacceptable toss of data if there was a disaster at its data center. Which of the following test results would likely lead the auditor to this conclusion?
With regard to disaster recovery planning, which of the following would most likely involve stakeholders from several departments?
Which of the following statements about mentoring is true?
1) Mentoring can be used effectively for increasing employee retention
2) Mentoring can be used effectively in reducing employees frustration.
3) Mentoring can be used effectively for increasing organization communication.
4) Mentoring can be used effectively as a short term activity consisting of instruction and training
Which of the following statements is true regarding cost-volume-profit analysis?
A multinational organization allows its employees to access work email via personal smart devices. However, users are required to consent to the installation of mobile device management (MDM) software
that will remotely wipe data in case of theft or other incidents.
Which of the following should the organization ensure in exchange for the employees' consent?
An organization has an agreement with a third-party vendor to have a fully operational facility, duplicate of the original site and configured to the organization's needs, in order to quickly recover operational
capability in the event of a disaster.
Which of the following best describes this approach to disaster recovery planning?
Which of the following controls would be the most effective in preventing the disclosure of an organization’s confidential electronic information?
Which of the following performance measures includes both profits and investment base?
An internal auditor is reviewing the organization's performance appraisal process. Which of the following methods would be most effective to identify stereotyping?
An organization uses the management-by-objectives method, whereby employee performance is based on defined goals Which of the following statements is true regarding this approach?
in which of the following technical infrastructure audits should attention be turned to physical security and environmental controls?
According to MA guidance on IT. which of the following controls the routing of data packets to link computers?
An organization is developing a new online collaboration tool for employees. The tool includes a homepage that is customized to each employee according to his department and job function Which of the following engagements should be conducted to ensure that the organization has included all departments and job functions in the system before it is implemented?
Which of the following application controls can be defined as controls that monitor data Being processed and in storage to ensure it remains consistent and correct?
Which of the following methods is most closely associated to year over year trends?
Which of the following is an example of a physical control designed to prevent security breaches?
An organization with global headquarters in the United States has subsidiaries in eight other nations. If the organization operates with an ethnocentric attitude, which of the following statements is true?
Which of the following is most important for an internal auditor to check with regard to the database version?
An internal auditor reviews a data population and calculates the mean, median, and range.
What is the most likely purpose of performing this analytic technique?
Which of the following recognized competitive strategies focuses on gaining efficiencies?
Which of the following should be established by management during implementation of big data systems to enable ongoing production monitoring?
While auditing an organization's customer call center, an internal auditor notices that key performance indicators show a positive trend despite the fact that there have been increasing customer complaints over the same period Which of the following audit recommendations would most likely correct the cause of this inconsistency?
Which of the following best describes a transformational leader, as opposed to a transactional leader?
During an audit of the organization's annual financial statements, the internal auditor notes that the current cost of goods sold percentage is substantially higher than in prior years. Which of the following is the most likely explanation for this increase?
TESTED 22 Dec 2024