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

Question 67

- (Exam Topic 2)
Which of the following is a logical access control designed to enhance the security ot a computer-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

Correct Answer:B

Question 68

- (Exam Topic 2)
Which of me following statements is true regarding the reporting of tangible and intangible assets?

A. For plant assets cost includes the purchase price and the cost of design and construction

B. For intangible assets cost includes the purchase price and development costs

C. Due to their indefinite nature intangible assets are not subject to amortization

D. The organization must expense any cost incurred in developing a plant asset

Correct Answer:C

Question 69

- (Exam Topic 2)
With regard lo project management when of the following statements about prefect crashing is true?

A. It leads to an increase in risk and often results in rework

B. It is an optimization technique where activities are performed in parallel rather than sequentially

C. It involves a revaluation of protect requirements and/or scope.

D. It is a compression technique in which resources are added to the protect

Correct Answer:D

Question 70

- (Exam Topic 1)
Maintenance cost at a hospital was observed to increase as activity level increased. The following data was gathered:
Activity Level - Maintenance Cost Month
Patient Days Incurred January 5,600
$7,900
February 7,100
$8,500
March 5,000
$7,400
April 6,500
$8,200
May 7,300
$9,100
June 8,000
$9,800
If the cost of maintenance is expressed in an equation, what is the independent variable for this data?

A. Fixed cost.

B. Variable cost.

C. Total maintenance cost.

D. Patient days.

Correct Answer:D

Question 71

- (Exam Topic 2)
An internal auditor was asked to review an equal equity partnership In one sampled transaction Partner A transferred equipment into the partnership with a self-declared value of $10,000 and Partner B contributed equipment with a self-declared value of $15 000 The capital accounts of each partner were subsequently credited with S12,500. Which of the following statements is true regarding this transaction?

A. The capital accounts of the partners should be increased by the original cost of the contnbuted equipment.

B. The capital accounts should be increased using a weighted average based on the current percentage of ownership

C. No action is needed as the capital account of each partner was increased by the correct amount

D. The capital accounts of the partners should be increased by the fair market value of their contribution

Correct Answer:C

Question 72

- (Exam Topic 1)
Which of the following application-based controls is an example of a programmed edit check?

A. Reasonableness check.

B. Transaction log.

C. Input error correction.

D. Authorization for access.

Correct Answer:A

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