IIA-CIA-Part3 Exam Practice Test Instant Access

Question 1

Which of the following backup methodologies would be most efficient in backing up a database in the production environment?

ADisk mirroring of the data being stored on the database.

BA differential backup that is performed on a weekly basis.

CAn array of independent disks used to back up the database.

DAn incremental backup of the database on a daily basis.

Answer : D

Question 2

An internal auditor has requested the organizational chart in order to evaluate the control environment of an organization. Which of the following is a disadvantage of using the organizational chart?

AThe organizational chart shows only formal relationships.

BThe organizational chart shows only the line of authority.

CThe organizational chart shows only the senior management positions.

DThe organizational chart is irrelevant when testing the control environment.

Answer : A

Question 3

Which of the following business practices promotes a culture of high performance?

AReiterating the importance of compliance with established policies and procedures.

BCelebrating employees' individual excellence.

CPeriodically rotating operational managers.

DAvoiding status differences among employees.

Answer : D

Question 4

Which of the following is considered a physical security control?

ATransaction logs are maintained to capture a history of system processing.

BSystem security settings require the use of strong passwords and access controls.

CFailed system login attempts are recorded and analyzed to identify potential security incidents.

DSystem servers are secured by locking mechanisms with access granted to specific individuals.

Answer : D

Question 5

The internal audit activity has identified accounting errors that resulted in the organization overstating its net income for the fiscal year. Which of the following is the most likely cause of this overstatement?

ABeginning inventory was overstated for the year.

BCost of goods sold was understated for the year.

CEnding inventory was understated for the year.

DCost of goods sold was overstated for the year.

Answer : B

Question 6

Which of the following is an example of two-factor authentication?

AThe user's facial geometry and voice recognition.

BThe user's password and a separate passphrase.

CThe user's key fob and a smart card.

DThe user's fingerprint and a personal Identification number.

Answer : D

Question 7

A chief audit executive wants to implement an enterprisewide resource planning software. Which of the following internal audit assessments could provide overall assurance on the likelihood of the software implementation's success?

AReadiness assessment.

BProject risk assessment.

CPost-implementation review.

DKey phase review.

Answer : C

IIA-CIA-Part3 Certified Internal Auditor-Internal Audit Knowledge Elements Exam Practice Test