IIA-CIA-Part3 IIA Exam Questions and Free Practice Test

Question 61

- (Exam Topic 2)
Which of me following storage options would give the organization the best chance of recovering data?

A. Encrypted physical copies of the data and their encryption keys are stored together at the organization and are readily available upon request

B. Encrypted physical copies of the data are stored separately from their encryption keys and both are held in secure locations a few hours away from me organization

C. Encrypted reports on usage and database structure changes are stored on a cloud-base

D. secured database that is readily accessible

E. Encrypted copies of the data are stored in a separate secure location a few hours away while the encryption keys are stored at the organization and are readily available

Correct Answer:D

Question 62

- (Exam Topic 2)
Which of me Wowing summarizes information about the cash receipts and cash payments for a specific time period?

A. Income statement

B. Statement of cash flows.

C. Balance sheet

D. Owner's equity statement

Correct Answer:B

Question 63

- (Exam Topic 2)
An internal auditor is evaluating an organization's business continuity management program According to HA guidance on IT. which of the following tests would best demonstrate 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

Correct Answer:A

Question 64

- (Exam Topic 1)
The percentage of sales method, rather than the percentage of receivables method, would be used to estimate uncollectible accounts if an organization seeks to:

A. Use an aging schedule to more closely estimate uncollectible accounts.

B. Eliminate the need for an allowance for doubtful accounts.

C. Emphasize the accuracy of the net realizable value of the receivables on the balance sheet.

D. Use a method that approximates the matching principle.

Correct Answer:D

Question 65

- (Exam Topic 1)
Which of the following COSO internal control framework components encompasses establishing structures, reporting lines, authorities, and responsibilities?

A. Control environment.

B. Control activities.

C. Information and communication.

D. Monitoring.

Correct Answer:A

Question 66

- (Exam Topic 2)
If a just-in-time purchasing system is successful in reducing the total inventory costs of a manufacturing company, which of the following combinations of cost changes would be most likely to occur?
IIA-CIA-Part3 dumps exhibit

A. 1

B. 2

C. 3

D. 4

Correct Answer:D

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