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

Question 109

- (Exam Topic 1)
An internal auditor has been asked to conduct an investigation involving allegations of independent contractor fraud. Which of the following controls would be least effective in detecting any potential fraudulent activity?

A. Exception report identifying payment anomalies.

B. Documented policy and procedures.

C. Periodic account reconciliation of contractor charges.

D. Monthly management review of all contractor activity.

Correct Answer:B

Question 110

- (Exam Topic 2)
Which of the following is an example of a physical control?

A. Providing fire detection and suppression equipment

B. Establishing a physical security policy and promoting it throughout the organization

C. Performing business continuity and disaster recovery planning

D. Keeping an offsite backup of the organization's critical data

Correct Answer:A

Question 111

- (Exam Topic 2)
What would be the effect it an organization paid one of its liabilities twice during the year in error?

A. Assets liabilities and owners' equity would be understated

B. Assets net income and owners' equity would be unaffected

C. Assets and liabilities would be understated

D. Assets net income and owners' equity would be understated, but liabilities would be overstated

Correct Answer:B

Question 112

- (Exam Topic 2)
In which of the following plans is an employee most likely to find guidance on action and performance standards?

A. Operational plans.

B. Tactical plans.

C. Strategic plans.

D. Mission plans.

Correct Answer:A

Question 113

- (Exam Topic 1)
Which of the following would best prevent unauthorized external changes to an organization's data?

A. Antivirus software, firewall, data encryption.

B. Firewall, data encryption, backup procedures.

C. Antivirus software, firewall, backup procedures.

D. Antivirus software, data encryption, change logs.

Correct Answer:A

Question 114

- (Exam Topic 1)
The cost to enter a foreign market would be highest in which of the following methods of global expansion?

A. Joint ventures.

B. Licensing.

C. Exporting.

D. Overseas production.

Correct Answer:D

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