IIA-CIA-Part3 無料問題集「IIA Business Knowledge for Internal Auditing」

（A）The ability to purchase upgraded features of the software that allow for more In-depth analysis of the big data.

（B）The ability to download the software onto the appropriate computers for use in analyzing the big data.

（C）The ability to use the software with ease to perform the data analysis to meet the engagement objectives.

（D）The ability to ensure that big data entered into the software is secure from potential compromises or loss.

（A）UDAs arid traditional JT applications typically follow a similar development life cycle

（B）IT testing personnel usually review both types of applications thoroughly to ensure they were developed properly.

（C）Unlike traditional IT applications. UDAs typically are developed with little consideration of controls.

（D）A UDA usually includes system documentation to illustrate its functions, and IT-developed applications typically do not require such documentation.

（A）A person posing as a representative of the company's IT help desk called several employees and played a generic prerecorded message requesting password data.

（B）Many users of a social network service received fake notifications of e unique opportunity to invest in a new product.

（C）A person received a personalized email regarding a golf membership renewal, and he click a hyperlink to enter his credit card data into a fake website

（D）Numerous and consistent attacks on the company's website caused the server to crash and service was disrupted.

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

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

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

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

（A）Incorporate management acceptance of risk in the workpapers as internal audit evidence

（B）Report deviations immediately to the board

（C）Create an action plan to mitigate the risk

（D）Communicate the matter with senior management

（A）Sale of securities.

（B）Purchase of trucks.

（C）Collections from customers

（D）Payment of debt, including interest

（A）Divisional organization

（B）Product departmentalization

（C）Matrix organization.

（D）Functional departmentalization.

（A）limited access so information, based on employee duties

（B）Logs of user activity within the information system.

（C）Nondisclosure agreements between the firm and its employees.

（D）Two-factor authentication for access into the information system.

（A）A P3M code reader

（B）A retina characteristics reader

（C）A card-key scanner

（D）A fingerprint scanner

（A）All changes to systems must be approved by the highest level of authority within an organization.

（B）Internal audit participates in the implementation of change management throughout the organisation.

（C）The sole responsibility for change management is assigned to an experienced and competent IT team

（D）Change management follows a consistent process and is done in a controlled environment.

（A）Business users' requirements are documented, and their achievement is monitored.

（B）The development process is designed to prevent, detect, and correct errors that may occur.

（C）Logical access controls monitor application usage and generate audit trails.

（D）A record is maintained to track the process of data from input, to output, to storage.

（A）A witness verifies that the contract was signed with the free consent of the promisor and promise.

（B）A witness validates that the signatures on the contract were signed by tire promisor and promise.

（C）A witness ensures the completeness of the contract between the promisor and promise.

（D）A witness verifies the quantities of the copies signed.