最新的IIA CIA認證 IIA-CIA-Part3-3P考試題庫

問題1

An organization's board of directors is particularly focused on positioning the organization as a leader in the industry and beating the competition.
Which of the following strategies offers the greatest alignment with the board's focus?

A. Divesting product lines expected to have negative profitability.

B. Relocating the organization's manufacturing to another country.

C. Increasing the diversity of strategic business units.

D. Increasing investment in research and development for a new product.

正確答案: C

問題2

While conducting audit procedures at the organization's data center, an internal auditor noticed the following:
Backup media was located on data center shelves.
Backup media was organized by date.
Backup schedule was one week in duration.
The system administrator was able to present restore logs.
Which of the following is reasonable for the internal auditor to conclude?

A. Backup procedures are adequate and appropriate according to best practices.

B. Backup schedule is not sufficient, as full backup should be conducted daily.

C. Backup media is not properly indexed, as backup media should be indexed by system, not date.

D. Backup media is not properly stored, as the storage facility should be off-site.

正確答案: B

問題3

At what point during the systems development process should an internal auditor verify that the new application's connectivity to the organization's other systems has been established correctly?

A. Prior to testing the new application.

B. During implementation of the new application.

C. During testing of the new application.

D. During maintenance of the new application.

正確答案: A

問題4

Which of the following is a primary driver behind the creation and prioritization of new strategic initiatives established by an organization?

A. Threats and opportunities.

B. Performance.

C. Governance

D. Risk tolerance

正確答案: A

問題5

Unsecured loans are loans:

A. That do not have to be repaid for over one year.

B. Granted on the basis of a company's credit standing.

C. That appear to be too risky for most lenders to consider.

D. Backed by mortgaged assets.

正確答案: B

問題6

When developing an effective risk-based plan to determine audit priorities, an internal audit activity should start by:

A. Observing and analyzing controls.

B. Identifying risks to the organization's operations.

C. Prioritizing known risks.

D. Reviewing organizational objectives.

正確答案: D

問題7

Which of the following is not a common feature of cumulative preferred stock?

A. Priority over common stock with regard to dividend payment.

B. Priority over common stock with regard to dilution of shares.

C. Priority over common stock with regard to assets.

D. Priority over common stock with regard to earnings.

正確答案: B

問題8

Based on lest results an IT auditor concluded that the organization would suffer unacceptable toss of data if there was a disaster at its data center. Which of the following test results would likely lead the auditor to this conclusion?

A. Returned backup tapes from the offsite vendor contained empty spaces

B. Requested backup tapes were not returned from the offsite vendor in a timely manner

C. Critical system backup tapes are taken off site less frequently than required.

D. Critical systems have been Backed up more frequently than required.

正確答案: C

問題9

How do data analysis technologies affect internal audit testing?

A. They reduce the overall scope of the audit engagement.

B. They allow greater insight into high risk areas.

C. They improve the effectiveness of spot check testing techniques

D. They increase the internal auditor's objectivity

正確答案: B

問題10

According to the International Professional Practices Framework, which of the following statements is true regarding a corporate social responsibility (CSR) program?
1) Every employee generally has a responsibility for ensuring the success of CSR objectives.
2) The board has overall responsibility for the effectiveness of internal control processes associated with CSR.
3) Public reporting on the CSR governance process is expected.
4) Organizations generally have flexibility regarding what is included in a CSR program.

A. 1, 3, and 4 only

B. 2, 3, and 4 only

C. 1, 2, and 4 only

D. 1, 2, and 3 only

正確答案: C

問題11

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

A. Servers manage the data stored in databases residing on the information system.

B. Servers optimize data processing by sharing it with other computers on the information system

C. Servers manage the interconnectivity of system hardware devices in the information system.

D. Servers enforce access controls between networks transmitting data on the information system

正確答案: C

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