IIA IIA-CIA-Part3 Quiz 68 Topic 1 Questions 336-340

Question: 1

An internal auditor is investigating a potential fraudulent activity. What is the first test the auditor should perform on the transaction data under scrutiny?

ADigital analysis for statistically unlikely occurrences that may indicate system tampering.

BVerification of the completeness and integrity of the obtained data.

CDetailed review of the data contents to strategize the best analytical techniques.

DCalculation of statistical parameters to identify outliers requiring further scrutiny.

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Question: 2

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

AChange management controls

BPhysical and environmental controls.

CSystem software controls

DOrganization and management controls

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Question: 3

Which of the following examples demonstrates that the internal audit activity uses descriptive analytics in its engagements?

AAn internal auditor analyzed electricity production and sales interim reports and compiled a risk assessment.

BAn internal auditor extracted sales data to a spreadsheet and applied judgmental analysis for sampling.

CAn internal auditor classified solar panel sales by region and discovered unsuccessful sales
representatives.

DAn internal auditor broke down a complex process into smaller pieces to make it more understandable.

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Question: 4

Which of the following statements is true regarding the risks associated with the increased use of smart devices at work?

ADue to their small size and portability smart devices and their associated data are typically less susceptible to physical loss

BThe Bluetooth and WI-FI features of smart devices enhance the security of data while in transit

CThe global positioning system (GPS) capability of smart devices could be exploited to plan cyberattacks

DWhen the user fads to perform jailbreaking or rooting, data security and privacy risks we increased

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Question: 5

Which of me following statements is true regarding the reporting of tangible and intangible assets?

AFor plant assets cost includes the purchase price and the cost of design and construction

BFor intangible assets cost includes the purchase price and development costs

CDue to their indefinite nature intangible assets are not subject to amortization

DThe organization must expense any cost incurred in developing a plant asset

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IIA IIA-CIA-Part3 Quiz:68 Topic:1 Questions:336-340