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Frequently Asked Questions

IIA IIA-CIA-Part3 Sample Question Answers

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 

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 

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 

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 

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 

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. 

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 

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 

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. 

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 

Question # 11

With regard to disaster recovery planning, which of the following would most likely involvestakeholders from several departments?

A. Determining the frequency with which backups will be performed. 
B. Prioritizing the order in which business systems would be restored. 
C. Assigning who in the IT department would be involved in the recovery procedures. 
D. Assessing the resources needed to meet the data recovery objectives 

Question # 12

Which of the following is an example of a physical security control that should be in place atan organization's data center?

A. Backup servers in the data center are stored in an environmentally controlled location 
B. All users have a unique ID and password to access data 
C. Swipe cards are used to access the data center 
D. Firewalls and antivirus protection are in place to prevent unauthorized access to data. 

Question # 13

Which of the following is improved by the use of smart devices?

A. Version control 
B. Privacy 
C. Portability 
D. Secure authentication 

Question # 14

Which of the following IT-related activities is most commonly performed by the second lineof defense?

A. Block unauthorized traffic. 
B. Encrypt data. 
C. Review disaster recovery test results. 
D. Provide independent assessment of IT security. 

Question # 15

An organization with global headquarters in the United States has subsidiaries in eightother nations. If the organization operates with an ethnocentric attitude, which of thefollowing statements is true?

A. Standards used for evaluation and control are determined at local subsidiaries, not setby headquarters. 
B. Orders, commands and advice are sent to the subsidiaries from headquarters. 
C. People of local nationality are developed for the best positions within their own country 
D. There is a significant amount of collaboration between headquarters and subsidiaries. 

Question # 16

Which of the following financial instruments should be recorded at fair market value on thefinancial statements?

A. Accounts receivable in the short term 
B. Bonds to be held to maturity. 
C. Notes receivable in the short term 
D. Bonds to be held for sale in the short term. 

Question # 17

Which of the following financial instruments should be recorded at fair market value on thefinancial statements?

A. Accounts receivable in the short term 
B. Bonds to be held to maturity. 
C. Notes receivable in the short term 
D. Bonds to be held for sale in the short term. 

Question # 18

Which of the following IT controls includes protection for mainframe computers andworkstations?

A. Change management controls 
B. Physical and environmental controls. 
C. System software controls 
D. Organization and management controls 

Question # 19

Which of the following controls would be the most effective in preventing the disclosure ofan organization s confidential electronic information?

A. Non-disclosure agreements between the firm and its employees 
B. Logs of user activity within the information system 
C. Two-factor authentication for access into the information system 
D. Limited access to information based on employee duties 

Question # 20

According to IIA guidance, which of the following is the correct order to conduct a businessimpact analysis (BIA) for the potential loss of an organization's network services''1. identify resources and partners to provide required recovery services2. Identify the business processes supporting the network functionality3. Obtain approval of the BIA from the operating managers relative to their areas ofresponsibility4. Identify the business impact if the network services cannot be performed

A. 1, 2, 3, 4 
B. 2, 1, 4, 3 
C. 2, 4, 1, 3 
D. 4, 2, 1, 3 

Question # 21

An organization is developing a new online collaboration tool for employees. The toolincludes a homepage that is customized to each employee according to his departmentand job function Which of the following engagements should be conducted to ensure thatthe organization has included all departments and job functions in the system before it isimplemented?

A. An application control review 
B. A source code review 
C. A design review 
D. An access control review 

Question # 22

Which of the following characteristics is most important specifically for a global manager topossess in order to be successful?

A. Knowledge of different languages. 
B. Understanding of uncertainty avoidance differences 
C. Emotional intelligence 
D. Cultural intelligence 

Question # 23

An organization uses the management-by-objectives method, whereby employeeperformance is based on defined goals Which of the following statements is true regardingthis approach?

A. It is particularly helpful to management when the organization is facing rapid change 
B. It is a more successful approach when adopted by mechanistic organizations 
C. It is more successful when goal-setting is performed not only by management, but by anteam members, including lower-level staff. 
D. It is particularly successful in environments that are prone to having poor employeremployee relations 

Question # 24

Which of the following statements about mentoring is true?1. Mentoring can be used effectively for increasing employee retention2. 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 andtraining

A. 1 2. and 3 only. 
B. 1. 2 and 4 only 
C. 1, 3. and 4 only. 
D. 1,2. 3, and 4 

Question # 25

Which of the following IT operational areas is responsible for the integrity of data flow withinan organization?

A. Network 
B. Database 
C. Operating system 
D. Server 

Question # 26

Which of the following situations best applies to an organization that uses a project ratherman a process to accomplish its business activities?

A. A clothing company designs makes and sells a new item. 
B. A commercial constructor company is hired to build a warehouse. 
C. A city department sets up a new firefighter training program. 
D. A manufacturing organization acquires component parts from a contracted vendor 

Question # 27

An organization's network administrator received an email that appeared to come from theorganization's external IT service provider requesting his credentials to perform an updateof a server operating system If the IT service provider did not send the email, which of thefollowing best describes the likely purpose of the email?

A. An attempt at phishing. 
B. An attempt at penetration testing 
C. An attempt to patch the server 
D. An attempt to launch malware 

Question # 28

The greatest advantage of functional departmentalization is that it:

A. Facilitates communication between primary functions. 
B. Helps to focus on the achievement of organizational goals. 
C. Provides for efficient use of specialized knowledge . 
D. Accommodates geographically dispersed companies 

Question # 29

Which of the following statements is true regarding cybersecurity risk?

A. Cybersecurity risks are identical across all organizations regardless of industry 
B. Installation of antivirus and malware software prevents cybersecurity risks 
C. Deployment of proper cybersecurity measures assures business success 
D. Information value extends the emergence of cybersecurity risks 

Question # 30

Which of the following statements is true regarding an organization's servers?

A. Servers optimize data processing by sharing it with other computers on the informationsystem 
B. Servers manage the interconnectivity of system hardware devices in the informationsystem. 
C. Servers manage the data stored in databases residing on the information system. 
D. Servers enforce access controls between networks transmitting data on the informationsystem 

Question # 31

An organization's headquarters is centrally located and the organization runs numerouscomputer applications in multiple sites. Which of the following would be the mostappropriate approach for conducting an audit of the mainframe computer'

A. Conduct an individual audit of the mainframe general controls and separate applicationcontrol audits of the individual applications in a phased manner 
B. Conduct a single consolidated audit of both the mainframe general controls and theapplication controls for all of the applications that use the mainframe 
C. Conduct individual audits of each application and include in each audit the generalcontrols of the mainframe relevant to the individual application 
D. Conduct a series of location-based audits that cover both the general and application ITcontrols m an systems across the location 

Question # 32

Which of the following recognized competitive strategies focuses on gaining efficiencies?

A. Focus 
B. Cost leadership 
C. Innovation 
D. Differentiation 

Question # 33

Which of the following statements is most accurate with respect to various forms, elements,and characteristics of business contracts?

A. A contract is a tool used by both suppliers and customers, the model and complexity ofwhich generally remains constant 
B. Collaboration during contract negotiation encourages stakeholders to developconsensus but typically increases cycle times and the likelihood that the contract will fail 
C. Differing legal requirements affect the attitudes of contracting parties as well as thelength content and language of contracts 
D. A contract is a tool used by both suppliers and customers though it offers commercialassurance of the relationship, purely from a customer perspective 

Question # 34

Organization X owns a 38 percent equity stake in Organization Y. Which of the followingstatements is true regarding the financial treatment for this relationship?

A. Y should be listed as an investment asset on X's balance sheet 
B. X must consolidate the financial statements for both organizations 
C. Y should be reported as a footnote to X's financial statements 
D. Y should not be reported by X as X does not have a controlling interest 

Question # 35

Organization X owns a 38 percent equity stake in Organization Y. Which of the followingstatements is true regarding the financial treatment for this relationship?

A. Y should be listed as an investment asset on X's balance sheet 
B. X must consolidate the financial statements for both organizations 
C. Y should be reported as a footnote to X's financial statements 
D. Y should not be reported by X as X does not have a controlling interest 

Question # 36

According to MA guidance on IT. which of the following controls the routing of data packetsto link computers?

A. Operating system. 
B. Control environment. 
C. Network. 
D. Application program code. 

Question # 37

A rapidly expanding retail organization continues to be tightly controlled by its original smallmanagement team. Which of the following is a potential risk in this vertically centralizedorganization?

A. Lack of coordination among different business units. 
B. Operational decisions are inconsistent with organizational goals. 
C. Suboptimal decision-making. 
D. Duplication of business activities. 

Question # 38

The critical path for any project is the path that exhibits which of the followingcharacteristics?

A. Has the longest duration in time. 
B. Costs the most money. 
C. Requires the largest amount of labor 
D. Is deemed most important to the project. 

Question # 39

Which of the following re a result of implementing an e-commerce system, which reliesheavily on electronic data interchange and electronic funds transfer, for purchasing andbilling?

A. Higher cash flow and treasury balances 
B. Higher inventory balances 
C. Higher accounts receivable 
D. Higher accounts payable 

Question # 40

Which of the following concepts of managerial accounting is focused on allocatingoverheads to products?

A. Theory of constraints 
B. Just-in-time method 
C. Activity-based costing 
D. Break-even analysis 

Question # 41

Which of the following is most important for an internal auditor to check with regard to thedatabase version?

A. Verify whether the organization uses the most recent database software version 
B. Verify whether the database software version is supported by the vendor. 
C. Verify whether the database software version has been recently upgraded 
D. Verify whether access to database version information is appropriately restricted 

Question # 42

Which of the following options correctly defines a transmission control protocol/Internetprotocol (TCP/IP)?

A. System software that acts as an interface between a user and a computer. 
B. A standardized set of guidelines that facilitates communication between computers ondifferent networks. 
C. System software that translates hypertext markup language to allow users to view aremote webpage. 
D. A network of servers used to control a variety of mission-critical operations. 

Question # 43

How do data analysis technologies affect internal audit testing?

A. They improve the effectiveness of spot check testing techniques 
B. They allow greater insight into high risk areas. 
C. They reduce the overall scope of the audit engagement. 
D. They increase the internal auditor's objectivity 

Question # 44

An organization is experiencing a high turnover. Which of the following can humanresources deploy to effectively detect the root cause of turnover? 

A. Require regular performance appraisals 
B. Perform exit interviews 
C. Encourage periodic rotation of employee duties. 
D. Ensure mandatory vacations 

Question # 45

According to MA guidance, which of the following best describes an adequate management(audit) trail application control for the general ledger?

A. Report identifying data that is outside of system parameters 
B. Report identifying general ledger transactions by time and individual 
C. Report comparing processing results with original input 
D. Report confirming that the general ledger data was processed without error. 

Question # 46

Which of the following is based on the concept that there is not one best leadership styleand that successful leadership depends on a match between the leader, the situation, andthe subordinate?

A. Attribute theory. 
B. Path goal model 
C. Life cycle model 
D. Contingency theory 

Question # 47

In which of the following scenarios would transfer pricing be used?

A. Company A owns Company B; Company B sells goods to Company A. 
B. Company A does not own Company B. Company A charges Company B a fee to sellCompany B's goods without taking ownership of the goods. 
C. Company A owns both Company B and Company C; all three companies sell goods tothe public. 
D. Company A moves goods internally from one location to another. 

Question # 48

According to IIA guidance on IT. which of the following plans would pair the identification ofcritical business processes with recovery time objectives?

A. The business continuity management charter. 
B. The business continuity risk assessment plan 
C. The business impact analysis plan 
D. The business case for business continuity planning 

Question # 49

Which of the following factors is most likely to lead to a lack of cohesiveness in a projectteam?

A. Prestige 
B. Small size. 
C. Competition 
D. Common threat 

Question # 50

An organization has received funding to continue a program that utilizes an in-house Dueto new legislative requirements the application will require additional features to captureinformation not previously collected Which of the following is the most critical for completingthis specific project?

A. A detailed budget that identifies hardware resources for the project 
B. A Gantt chart that identifies the critical path for completing the project 
C. Change management controls to avoid technical conflicts within the application 
D. A project plan with a flexible scope to accommodate legislative requirements 

Question # 51

Which of the following actions would senior management need to consider as pan of newIT guidelines regarding the organization's cybersecurity policies?

A. Assigning new roles and responsibilities for senior IT management. 
B. Growing use of bring your own devices tor organizational matters 
C. Expansion of operations into new markets with united IT access 
D. Hiring new personnel within the IT department tor security purposes 

Question # 52

An internal audit manager is explaining to a newly hired staff auditor the various analyticstechniques frequently used by the internal audit activity Which of the following statementsis true regarding these analytics techniques?

A. Process mining is a type of data analysts where the data subject is a process 
B. Process analysis is a type of data mining where the data subject is a designated area ofa process 
C. Data mining is a type of data analysis that focuses on finding statistical relationships inorder to create profiles 
D. Data mining involves examining small amounts of structured data in a systematicmanner 

Question # 53

Which of the following should be included m a company's year-end inventory valuation?

A. Company goods that were sold during the year free on board shipping point that havebeen shipped but not yet received by the customer 
B. Goods purchased by the company free on board destination mat have not yet beenreceived 
C. Goods on consignment, which the company is trying to sell for its customers 
D. Company goods tor sale on consignment at a consignment shop 

Question # 54

An internal auditor is reviewing results from software development integration testing. Whatis the purpose of integration testing?

A. To verify that the application meets staled user requirements. 
B. To verify that standalone programs match code specifications. 
C. To verify that me application would work appropriately for the intended number of users. 
D. To verify that all software and hardware components work together as intended 

Question # 55

Which of the following is a logical access control designed to enhance the security ot acomputer-based application system? 

A. User accounts will be locked alter three unsuccessful attempts to access the system 
B. Users will not be allowed to use any of their last five passwords to access the system 
C. Users will be assigned rights to access the system based on their job responsibilities 
D. Users will automatically lose access to the system after 15 minutes of inactivity 

Question # 56

An internal auditor is assigned to perform data analytics. Which of the following is the nextstep the auditor should undertake after she has ascertained the value expected from thereview?

A. Normalize the data 
B. Obtain the data 
C. identify the risks 
D. Analyze the data 

Question # 57

Which of me following rs appfccaWe lo both a job order cost system and a process costsystem? 

A. Total manufacturing costs are determined at the end of each period. 
B. Costs are summarized in a production cost repot for each department 
C. Three manufacturing cost elements are tracked direct materials direct labor andmanufacturing overhead. 
D. The unit cost can be calculated by dividing the total manufacturing costs for the periodby the units produced during the period 

Question # 58

Which of the following statements is true regarding the capital budgeting procedure knownas discounted payback period?

A. It calculates the overall value of a project 
B. It ignores the time value of money 
C. It calculates the time a project takes to break even. 
D. It begins at time zero for the project. 

Question # 59

An internal auditor was asked to review an equal equity partnership In one sampledtransaction Partner A transferred equipment into the partnership with a self-declared valueof $10,000 and Partner B contributed equipment with a self-declared value of $15 000 Thecapital accounts of each partner were subsequently credited with S12,500. Which of thefollowing statements is true regarding this transaction?

A. The capital accounts of the partners should be increased by the original cost of thecontnbuted equipment. 
B. The capital accounts should be increased using a weighted average based on thecurrent percentage of ownership 
C. No action is needed as the capital account of each partner was increased by the correctamount 
D. The capital accounts of the partners should be increased by the fair market value of theircontribution 

Question # 60

Which of the following is a security feature that involves the use of hardware and softwareto fitter or prevent specific information from moving between the outside network and theoutside network? 

A. Authorization
B. Architecture model
C. Firewall
D. Virtual private network

Question # 61

An organization invests excess snort-term cash in trading securities. When of the followingactions should an internal auditor take to test the valuation of those securities?

A. Use the equity method to recalculate the investment carrying value 
B. Confirm the securities held by the broker 
C. Perform a calculation of premium or discount amortization. 
D. Compare the carrying value with current market quotations 

Question # 62

What kind of strategy would be most effective for an organization to adopt in order toimplement a unique advertising campaign for selling identical product lines across all of itsmarkets?

A. Export strategy 
B. Transnational strategy. 
C. Multi-domestic strategy 
D. Globalization strategy. 

Question # 63

A retail organization mistakenly did not include S10.000 of inventory in the physical countat the end of the year. What was the impact to the organization's financial statements?

A. Cost of sales and net income are understated 
B. Cost of sales and net income are overstated 
C. Cost of sales is understated and net income is overstated. 
D. Cost of sales is overstated and net income is understated. 

Question # 64

Which of the following bring-your-own-device (BYOD) practices is likely to increase the riskof infringement on local regulations such as copyright or privacy laws?

A. Not installing anti-malware software 
B. Updating operating software in a haphazard manner 
C. Applying a weak password for access to a mobile device 
D. Jailbreaking a locked smart device. 

Question # 65

Which of me following application controls is the most dependent on the password owner?

A. Password selection 
B. Password aging 
C. Password lockout 
D. Password rotation

Question # 66

Which of the following is the first step an internal audit activity should undertake whenexecuting a data analytics process'?

A. Conduct a risk assessment regarding the effectiveness of the data analytics process. 
B. Analyze possible and available sources of raw data 
C. Define the purpose and the anticipated value 
D. Select data for cleaning and normalization procedures. 

Question # 67

Which of the following is an example of a physical control?

A. Providing fire detection and suppression equipment 
B. Establishing a physical security policy and promoting it throughout the organization 
C. Performing business continuity and disaster recovery planning 
D. Keeping an offsite backup of the organization's critical data 

Question # 68

Which of the following authentication controls combines what a user knows with the uniquecharacteristics of the user respectively?

A. Voice recognition and token. 
B. Password and fingerprint. 
C. Fingerprint and voice recognition 
D. Password and token 

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