Free IIA IIA-CIA-Part3 Exam Dumps and IIA-CIA-Part3 Exam Questions

Question No: 11

MultipleChoice

Which of the following best describes an objective for an audit of an environmental management system?

Options

ATo assess whether an annual control review is necessary.

BTo determine conformance with requirements and agreements.

CTo evaluate executive management oversight.

DTo promote environmental awareness.

Question No: 12

MultipleChoice

In creating a risk-based plan, which of the following best describes a top-down approach to understanding business processes?

Options

AIdentifying the processes at the activity level.

BAnalyzing the organization's strategic plan where the business processes are defined.

CAnalyzing the organization's objectives and identifying the processes needed to achieve the objectives.

DIdentifying the risks affecting the organization, the objectives, and then the processes concerned.

Question No: 13

MultipleChoice

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.

Options

A1, 2, and 3 only

B1, 2, and 4 only

C1, 3, and 4 only

D2, 3, and 4 only

Question No: 14

MultipleChoice

Which of the following are the most common characteristics of big data?

Options

AVisibility, validity, vulnerability

BVelocity, variety volume.

CComplexity completeness constancy

DContinuity, control convenience

Question No: 15

MultipleChoice

Which of the following distinguishes the added-value negotiation method from traditional negotiating methods?

Options

AEach party's negotiator presents a menu of options to the other party.

BEach party adopts one initial position from which to start.

CEach negotiator minimizes the information provided to the other party.

DEach negotiator starts with an offer, which is optimal from the negotiator's perspective.

Question No: 16

MultipleChoice

Which of the following is a strategy that organizations can use to stimulate innovation?

1) Source from the most advanced suppliers.

2) Establish employee programs that reward initiative.

3) Identify best practice competitors as motivators.

4) Ensure that performance targets are always achieved.

Options

A1 and 3 only

B2 and 4 only

C1, 2, and 3 only

D1, 2, 3, and 4

Question No: 17

MultipleChoice

An internal auditor performed a review of IT outsourcing and found that the service provider was failing to meet the terms of the service level agreement. Which of the following approaches is most appropriate to address this concern?

Options

AThe organization should review the skill requirements and ensure that the service provider is maintaining sufficient expertise and retaining skilled resources.

BThe organization should proactively monitor the performance of the service provider, escalate concerns, and use penalty clauses in the contract where necessary.

CThe organization should ensure that there is a clear management communication strategy and path for evaluating and reporting on all outsourced services concerns.

DThe organization should work with the service provider to review the current agreement and
expectations relating to objectives, processes, and overall performance.

Question No: 18

MultipleChoice

According to MA guidance on IT. which of the following best describes a logical access control?

Options

ARequire complex passwords to be established and changed quarterly

BRequire swipe cards to control entry into secure data centers

CMonitor access to the data center with closed circuit camera surveillance.

DMaintain current role definitions to ensure appropriate segregation of duties

Question No: 19

MultipleChoice

An internal audit activity is piloting a data analytics model, which aims to identify anomalies in payments to vendors and potential fraud indicators Which of the following would be the most appropriate criteria for assessing the success of the piloted model?

Options

AThe percentage of cases flagged by the model and confirmed as positives.

BThe development and maintenance costs associated with the model

CThe feedback of auditors involved with developing the model

DThe number of criminal investigations initiated based on the outcomes of the model

Question No: 20

MultipleChoice

The balanced scorecard approach differs from traditional performance measurement approaches because it adds which of the following measures?

1. Financial measures

2. Internal business process measures.

3. Client satisfaction measures

4. Innovation and learning measures

Options

A1 only.

B2 and 4 only.

C3 and 4 only.

D2, 3, and 4 only

Free IIA-CIA-Part3 Exam Dumps