How to Pass the IIA IIA-CIA-Part3 Exam: Comprehensive Business Knowledge for Internal Auditing Guide and Tips

Questions 61

A manager at a publishing company received an email that appeared to be from one of her vendors with an attachment that contained malware embedded in an Excel spreadsheet . When the spreadsheet was opened, the cybercriminal was able to attack the company's network and gain access to an unpublished and highly anticipated book. Which of the following controls would be most effective to prevent such an attack?

Options:

Monitoring network traffic.

Using whitelists and blacklists to manage network traffic.

Restricting access and blocking unauthorized access to the network

Educating employees throughout the company to recognize phishing attacks.

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Questions 62

What is the primary purpose of an Integrity control?

Options:

To ensure data processing is complete, accurate, and authorized.

To ensure data being processed remains consistent and intact.

To monitor the effectiveness of other controls

To ensure the output aligns with the intended result.

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Questions 63

Which of the following practices impacts copyright issues related to the manufacturer of a smart device?

Options:

Session hijacking.

Jailbreaking

Eavesdropping,

Authentication.

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Questions 64

An organization has an agreement with a third-party vendor to have a fully operational facility, duplicate of the original site and configured to the organization's needs, in order to quickly recover operational capability in the event of a disaster, Which of the following best describes this approach to disaster recovery planning?

Options:

Cold recovery plan,

Outsourced recovery plan.

Storage area network recovery plan.

Hot recovery plan

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Questions 65

Which of the following networks is suitable for an organization that has operations In multiple cities and countries?

Options:

Wide area network.

Local area network

Metropolitan area network.

Storage area network.

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Questions 66

During which phase of the contracting process ere contracts drafted for a proposed business activity?

Options:

Initiation phase.

Bidding phase

Development phase

Management phase

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Questions 67

Which of the following can be classified as debt investments?

Options:

Investments in the capital stock of a corporation

Acquisition of government bonds.

Contents of an investment portfolio,

Acquisition of common stock of a corporation

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Questions 68

Which of the following statements is true regarding activity-based costing (ABC)?

Options:

An ABC costing system is similar to conventional costing systems in how it treats the allocation of manufacturing overhead.

An ABC costing system uses a single unit-level basis to allocate overhead costs to products.

An ABC costing system may be used with either a job order or a process cost accounting system.

The primary disadvantage of an ABC costing system is less accurate product costing.

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Questions 69

An organization's board of directors is particularly focused on positioning, the organization as a leader in the industry and beating the competition. Which of the following strategies offers the greatest alignment with the board's focus?