IIA IIA-CIA-Part3 Exam Dumps PDF
Business Knowledge for Internal Auditing
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Question 1
Which of the following is a cybersecurity monitoring activity that involves assessing thestrength of an organization's IT protection?
A. Boundary defense
B. Malware defense
C. Penetration tests
D. Wireless access controls
Answer: A
Question 2
New data privacy laws require an organization to use collected customer information for mesole purpose of meeting the organization's business requirements. Which of the followingbest addresses the risk of the organization not complying with this objective?
A. Provide training on social engineering attacks
B. Encrypt the customer information retained by the organization
C. Establish policies that discipline those who misuse customer information
D. Allocate access profiles for each end user of the information
Answer: B
Question 3
Which of the following statements is true regarding the risks associated with the increaseduse of smart devices at work?
A. Due to their small size and portability smart devices and their associated data aretypically less susceptible to physical loss
B. The Bluetooth and WI-FI features of smart devices enhance the security of data while intransit
C. The global positioning system (GPS) capability of smart devices could be exploited toplan cyberattacks
D. When the user fads to perform jailbreaking or rooting, data security and privacy risks weincreased
Answer: C
Question 4
The balanced scorecard approach differs from traditional performance measurementapproaches because it adds which of the following measures?1. Financial measures2. Internal business process measures.3. Client satisfaction measures4. Innovation and learning measures
A. 1 only.
B. 2 and 4 only.
C. 3 and 4 only.
D. 2, 3, and 4 only
Answer: D
Question 5
An internal auditor is evaluating an organization's business continuity managementprogram According to HA guidance on IT. which of the following tests would bestdemonstrate the ability to perform Key processes without significant problems?
A. End-to-end testing
B. IT systems and application walkthrough
C. Tabletop or boardroom-style testing
D. Desk check testing
Answer: A
Question 6
Which of the following is an example of a phishing attack?
A. An employee receives an email that appears to be from the organization's bank, thoughit is not. The employee replies to the email and sends the requested confidentialinformation.
B. An organization's website has been hacked. The hacker added political content that isnot consistent with the organization's views.
C. An organization's systems have been compromised by malicious software. The softwarelocks the organization's operating system until d ransom is paid.
D. An organization's communication systems have been intercepted. A communicationsession is controlled by an unauthorized third party.
Answer: A
Question 7
Organizations mat adopt just-in-time purchasing systems often experience which of thefollowing?
A. A slight increase in carrying costs.
B. A greater need for inspection of goods as the goods arrive.
C. A greater need for linkage with a vendor s computerized order entry system.
D. An increase in the number of suitable suppliers
Answer: C
Question 8
The mobility of personal smart devices significantly increases which of the following risks?
A. Data integrity risks
B. Compliance risks.
C. Physical security risks
D. Privacy risks
Answer: C
Question 9
During an audit of the organization's annual financial statements, the internal auditor notesthat 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?
A. Cost of raw material inventory items is decreasing.
B. Process to manufacture goods is more efficient.
C. Labor productivity to produce goods is increasing.
D. Write-off of inventory is increasing.
Answer: A
Question 10
When using data analytics during a review of the procurement process what is the first stepin the analysis process?
A. Identity data anomalies and outliers
B. Define questions to be answered
C. identify data sources available
D. Determine the scope of the data extract
Answer: C