IIA-CIA-Part3無料問題集「IIA Business Knowledge for Internal Auditing」

質問 1

Which of the following is a limitation of the remote wipe for a smart device?

（A）All data, cannot be completely removed from the device

（B）Encrypted data cannot be locked to prevent further access

（C）Default settings cannot be restored on the device.

（D）Mobile device management software is required for successful remote wipe

正解：D 解答を投票する

質問 2

Which of the following statements is true regarding user developed applications (UDAs) and traditional IT applications?

（A）UDAs arid traditional JT applications typically follow a similar development life cycle

（B）IT testing personnel usually review both types of applications thoroughly to ensure they were developed properly.

（C）Unlike traditional IT applications. UDAs typically are developed with little consideration of controls.

（D）A UDA usually includes system documentation to illustrate its functions, and IT-developed applications typically do not require such documentation.

正解：C 解答を投票する

質問 3

During which of the following phases of contracting does the organization analyze whether the market is aligned with organizational objectives?

（A）Negotiation phase

（B）Initiation phase

（C）Bidding phase

（D）Development phase

正解：B 解答を投票する

質問 4

Which of the following would be classified as IT general controls?

（A）Transaction logging.

（B）Distribution controls.

（C）Error listings.

（D）Systems development controls.

正解：A 解答を投票する

質問 5

Focus An organization has decided to have all employees work from home. Which of the following network types would securely enable this approach?

（A）A personal area network (PAN).

（B）A virtual private network (VPN)

（C）A wide area network (WAN).

（D）A wireless local area network (WLAN ).

正解：B 解答を投票する

質問 6

Which of the following is a characteristic of big data?

（A）Big data is often generated slowly and is highly variable.

（B）Big data is often structured.

（C）Big data analytic results often need to be visualized.

（D）Big data comes from internal sources kept in data warehouses.

正解：C 解答を投票する

質問 7

An organization decided to outsource its human resources function. As part of its process migration, the organization is implementing controls over sensitive employee data.
What would be the most appropriate directive control in this area?

（A）Encrypt the employees ' data before transmitting it to the service provider

（B）Include a data protection clause in the contract with the service provider.

（C）Require a Service Organization Controls (SOC) report from the service provider

（D）Obtain a nondisclosure agreement from each employee at the service provider who will handle sensitive data.

正解：B 解答を投票する

質問 8

An internal auditor considers the financial statement of an organization as part of a financial assurance engagement. The auditor expresses the organization's electricity and depreciation expenses as a percentage of revenue to be 10% and 7% respectively. Which of the following techniques was used by the internal auditor In this calculation?

（A）Ratio analysis

（B）Trend analysis

（C）Vertical analysis

（D）Horizontal analysis

正解：C 解答を投票する

質問 9

Which of the following common quantitative techniques used in capital budgeting is best associated with the use of a table that describes the present value of an annuity?

（A）Cash payback technique.

（B）Discounted cash flow technique: net present value.

（C）Discounted cash flow technique: internal rate of return.

（D）Annual rate of return

正解：B 解答を投票する

質問 10

A manager at a publishing company received an email that appeared to be from one of her vendors with an attachment that contained malware embedded in an Excel spreadsheet . When the spreadsheet was opened, the cybercriminal was able to attack the company's network and gain access to an unpublished and highly anticipated book. Which of the following controls would be most effective to prevent such an attack?

（A）Using whitelists and blacklists to manage network traffic.

（B）Monitoring network traffic.

（C）Educating employees throughout the company to recognize phishing attacks.

（D）Restricting access and blocking unauthorized access to the network

正解：C 解答を投票する

質問 11

Which of the following performance measures includes both profits and investment base?

（A）Variance analysis.

（B）A contribution margin income statement by segment.

（C）Residual income

（D）A flexible budget

正解：A 解答を投票する

質問 12

During which phase of the contracting process ere contracts drafted for a proposed business activity?

（A）Initiation phase.

（B）Bidding phase

（C）Management phase

（D）Development phase

正解：A 解答を投票する

質問 13

An organization suffered significant damage to its local: file and application servers as a result of a hurricane. Fortunately, the organization was able to recover all information backed up by its overseas third-party contractor. Which of the following approaches has been used by the organization?

（A）Data center management

（B）Application management

（C）Managed security services

（D）Systems integration

正解：C 解答を投票する

質問 14

According to IIA guidance, which of the following is a broad collection of integrated policies, standards, and procedures used to guide the planning and execution of a project?

（A）Project management methodologies

（B）Project governance.

（C）Project portfolio.

（D）Project development

正解：B 解答を投票する

質問 15

Which of the following is a characteristic of big data?

（A）Big data is being generated slowly due to volume.

（B）Big data is always changing

（C）Big data must be relevant for the purposes of organizations.

（D）Big data comes from a single type of formal.

正解：D 解答を投票する

質問 16

According to 11A guidance on IT, which of the following are indicators of poor change management?
1. Inadequate control design.
2. Unplanned downtime.
3. Excessive troubleshooting .
4. Unavailability of critical services.

（A）1, 2, and 3 only

（B）2 and 3 only.

（C）1, 3, and 4 only

（D）2, 3, and 4 only

正解：D 解答を投票する

質問 17

Which of the following is a result of Implementing on e-commerce system, which relies heavily on electronic data interchange and electronic funds transfer, for purchasing and biting?

（A）Higher inventory balances

（B）Higher cash flow and treasury balances.

（C）Higher accounts payable

（D）Higher accounts receivable.

正解：D 解答を投票する

質問 18

Which of these instances accurately describes the responsibilities for big data governance?

（A）Management must ensure information storage systems are appropriately defined and processes to update critical data elements are clear.

（B）Internal auditors must ensure the quality and security of data, with a heightened focus on the riskiest data elements.

（C）External auditors must ensure that analytical models are periodically monitored and maintained.

（D）The board must implement controls around data quality dimensions to ensure that they are effective.

正解：A 解答を投票する

IIA-CIA-Part3 無料問題集「IIA Business Knowledge for Internal Auditing」

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