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A small software development firm designs and produces custom applications for businesses. The application development team consists of employees from multiple departments who all report to a single project manager. Which of the following organizational structures does this situation represent?
Which of the following statements is true regarding an investee that received a dividend distribution from an entity and is presumed to have little influence over the entity?
Which of the following is an example of a key systems development control typically found in the In-house development of an application system?
Which of the following bring-your-own-device (BYOD) practices is likely to increase the risk of Infringement on local regulations, such as copyright or privacy laws?
According to Maslow's hierarchy of needs theory, which of the following would likely have the most impact on retaining staff, if their lower-level needs are already met?
An organization prepares a statement of privacy to protect customers' personal information. Which of the following might violate the privacy principles?
Which of the following cost of capital methods identifies the time period required to recover She cost of the capital investment from the annual inflow produced?
Which of the following controls would an internal auditor consider the most relevant to reduce risks of project cost overruns?
Which of the following backup methodologies would be most efficient in backing up a database in the production environment?
Which of the following IT-related activities is most commonly performed by the second line of defense?
According to IIA guidance, which of the following statements is true regarding penetration testing?
Which of the following controls is the most effective for ensuring confidentially of transmitted information?
Which of the following best describes a cyberattacK in which an organization faces a denial-of-service threat created through malicious data encryption?
Which of the following best describes a potential benefit of using data analyses?
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?
Which of the following characteristics applies to an organization that adopts a flat structure?
When determining the level of physical controls required for a workstation, which of the following factors should be considered?
Which of the following concepts of managerial accounting is focused on achieving a point of low or no inventory?
Which of the following is a security feature that Involves the use of hardware and software to filter or prevent specific Information from moving between the inside network and the outs de network?
An internal auditor for a pharmaceutical company as planning a cybersecurity audit and conducting a risk assessment. Which of the following would be considered the most significant cyber threat to the organization?
Which of the following is an example of a contingent liability that a company should record?
Which of the following analytical techniques would an internal auditor use to verify that none of an organization's employees are receiving fraudulent invoice payments?
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 is on example of a smart device security control intended to prevent unauthorized users from gaining access to a device's data or applications?
According to IIA guidance on IT, which of the following best describes a situation where data backup plans exist to ensure that critical data can be restored at some point in the future, but recovery and restore processes have not been defined?
Which of the following storage options would give the organization the best chance of recovering data?
Which of the following intangible assets is considered to have an indefinite life?
Which of the following is an indicator of liquidity that is more dependable than working capital?
An organization and its trading partner rely on a computer-to-computer exchange of digital business documents. Which of the following best describes this scenario?
An organization has a declining inventory turnover but an Increasing gross margin rate, Which of the following statements can best explain this situation?
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 responsibilities would ordinary fall under the help desk function of an organization?
An organization is considering integration of governance, risk., and compliance (GRC) activities into a centralized technology-based resource. In implementing this GRC
resource, which of the following is a key enterprise governance concern that should be fulfilled by the final product?
Which of the following best explains why an organization would enter into a capital lease contract?
A company records income from an investment in common stock when it does which of the following?
Which of the following IT layers would require the organization to maintain communication with a vendor in a tightly controlled and monitored manner?
An organization's technician was granted a role that enables him to prioritize projects throughout the organization. Which type of authority will the technician most likely be exercising?
A large retail customer made an offer to buy 10.000 units at a special price of $7 per unit. The manufacturer usually sells each unit for §10, Variable Manufacturing costs are 55 per unit and fixed manufacturing costs are $3 per unit. For the manufacturer to accept the offer, which of the following assumptions needs to be true?
An internal auditor is assessing the risks related to an organization's mobile device policy. She notes that the organization allows third parties (vendors and visitors) to use outside smart devices to access its proprietary networks and systems. Which of the following types of smart device risks should the internal
Auditor be most concerned about?
At one organization, the specific terms of a contract require both the promisor and promisee to sign the contract in the presence of an independent witness. What is the primary role to the witness to these signatures?
According to IIA guidance, which of the following links computers and enables them to -communicate with each other?
What security feature would Identity a legitimate employee using her own smart device to gam access to an application run by the organization?
What is the primary risk associated with an organization adopting a decentralized structure?
Which of the following principles s shared by both hierarchies and open organizational structures?
1. A superior can delegate the authority to make decisions but cannot delegate the ultimate responsibility for the results of those decisions.
2. A supervisor's span of control should not exceed seven subordinates.
3. Responsibility should be accompanied by adequate authority.
4. Employees at all levels should be empowered to make decisions.
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?
Which of the following situations best applies to an organisation that uses a project, rather than a process, to accomplish its business activities?
When auditing databases, which of the following risks would an Internal auditor keep In mind In relation to database administrators?
Which of the following would most likely be found in an organization that uses a decentralized organizational structure?
Which of the following activities best illustrates a user's authentication control?
An organization with a stable rating, as assessed by International rating agencies, has issued a bond not backed by assets or collateral. Payments of the interests and the principal to bondholders are guaranteed by the organization. Which type of bond did the organization issue?
Which of the following is most important for an internal auditor to check with regard to the database version?
Which of the following should be included in a data privacy poky?
1. Stipulations for deleting certain data after a specified period of time.
2. Guidance on acceptable methods for collecting personal data.
3. A requirement to retain personal data indefinitely to ensure a complete audit trail,
4. A description of what constitutes appropriate use of personal data.
Which of the following physical security controls is able to serve as both a detective and preventive control?
Management has established a performance measurement focused on the accuracy of disbursements. The disbursement statistics, provided daily to ail accounts payable and audit staff, include details of payments stratified by amount and frequency. Which of the following is likely to be the greatest concern regarding this performance measurement?
Which of the following best describes the type of control provided by a firewall?
A financial institution receives frequent and varied email requests from customers for funds to be wired out of their accounts. Which verification activity would best help the institution avoid falling victim to phishing?
Which of the following Issues would be a major concern for internal auditors when using a free software to analyze a third-party vendor's big data?
Which of the following is the best example of a compliance risk that Is likely to arise when adopting a bring-your-own-device (BYOD) policy?
A clothing company sells shirts for $8 per shirt. In order to break even, the company must sell 25.000 shirts. Actual sales total S300.000. What is margin of safety sales for the company?
If an organization has a high amount of working capital compared to the industry average, which of the following is most likely true?
Which of the following is true of bond financing, compared to common stock, when alJ other variables are equal?
Which of the following financial statements provides the best disclosure of how a company's money was used during a particular period?
An organization has instituted a bring-your-own-device (BYOD) work environment. Which of the following policies best addresses the increased risk to the organization's network incurred by this environment?
At an organization that uses a periodic inventory system, the accountant accidentally understated the organization s beginning inventory. How would the accountant's accident impact the income statement?
Which of the following can be viewed as a potential benefit of an enterprisewide resource planning system?
Which of the following security controls focuses most on prevention of unauthorized access to the power plant?
According to Herzberg's Two-Factor Theory of Motivation, which of the following is a factor mentioned most often by satisfied employees?
Which of the following attributes of data is the most significantly impacted by the internet of things?
Which of the following performance measures includes both profits and investment base?
A small chain of grocery stores made a reporting error and understated its ending inventory. What effect would this have on the income statement for the following year?
A newly appointed board member received an email that appeared to be from the company's CEO. The email stated:
“Good morning. As you remember, the closure of projects is our top priority. Kindly organize prompt payment of the attached invoice for our new solar energy partners.” The board member quickly replied to the email and asked under which project the expense should be accounted. Only then did he realize that the sender 's mail domain was different from the company's. Which of the following cybersecurity risks nearly occurred in the situation described?
Which component of an organization's cybersecurity risk assessment framework would allow management to implement user controls based on a user's role?
An organization buys equity securities for trading purposes and sells them within a short time period. Which of the following is the correct way to value and report those securities at a financial statement date?
What relationship exists between decentralization and the degree, importance, and range of lower-level decision making?
According to IIA guidance, which of the following best describes an adequate management (audit.) trail application control for the general ledger?
An internal auditor discusses user-defined default passwords with the database administrator. Such passwords will be reset as soon as the user logs in for the first time, but the initial value of the password is set as "123456." Which of the following are the auditor and the database administrator most likely discussing in this situation?
An organization was forced to stop production unexpectedly, as raw materials could not be delivered due to a military conflict in the region. Which of the following plans have most likely failed to support the organization?
Which of the following is a project planning methodology that involves a complex series of required simulations to provide information about schedule risk?
Which of the following application controls is the most dependent on the password owner?
An employee was promoted within the organization and relocated to a new office in a different building. A few months later, security personnel discovered that the employee's smart card was being used to access the building where she previously worked. Which of the following security controls could prevent such an incident from occurring?
Internal auditors want to increase the likelihood of identifying very small control and transaction anomalies in their testing that could potentially be exploited to cause material breaches. Which of the following techniques would best meet this objective?
Which of the following scenarios indicates an effective use of financial leverage?
According to IIA guidance, which of the following statements is true regarding analytical procedures?
In accounting, which of the following statements is true regarding the terms debit and credit?
TESTED 23 Nov 2024