IIA-CIA-PART3-3P Online Practice Questions and Answers

Which of the following describes a typical desktop workstation used by most employees in their daily work?

A. Workstation contains software that prevents unauthorized transmission of information into and out of the organization's network.

B. Workstation contains software that controls information flow between the organization's network and the Internet.

C. Workstation contains software that enables the processing of transactions and is not shared among users of the organization's network.

D. Workstation contains software that manages user's access and processing of stored data on the organization's network.

Listening effectiveness is best increased by:

A. Resisting both internal and external distractions.

B. Waiting to review key concepts until the speaker has finished talking.

C. Tuning out messages that do not seem to fit the meeting purpose.

D. Factoring in biases in order to evaluate the information being given.

The economic order quantity for inventory is higher for an organization that has:

A. Lower annual unit sales.

B. Higher fixed inventory ordering costs.

C. Higher annual carrying costs as a percentage of inventory value.

D. A higher purchase price per unit of inventory.

Which of the following is not a barrier to effective communication?

A. Filtering.

B. Communication overload.

C. Similar frames of reference.

D. Lack of source credibility.

According to the COSO enterprise risk management (ERM) framework, which of the following is not a typical responsibility of the chief risk officer?

A. Establishing risk category definitions and a common risk language for likelihood and impact measures.

B. Defining ERM roles and responsibilities.

C. Providing the board with an independent, objective risk perspective on financial reporting.

D. Guiding integration of ERM with other management activities.

Which stage of group development is characterized by a decrease in conflict and hostility among group members and an increase in cohesiveness?

A. Forming stage.

B. Norming stage.

C. Performing stage.

D. Storming stage.

According to IIA guidance, which of the following corporate social responsibility (CSR) activities is appropriate for the internal audit activity to perform?

A. Determine the optimal amount of resources for the organization to invest in CSR.

B. Align CSR program objectives with the organization's strategic plan.

C. Integrate CSR activities into the organization's decision-making process.

D. Determine whether the organization has an appropriate policy governing its CSR activities.

Which of the following risks is best addressed by encryption?

A. Information integrity risk.

B. Privacy risk

C. Access risk

D. Software risk

Which of the following accounting methods is an investor organization likely to use when buying 40 percent of the stock of another organization?

A. Cost method

B. Equity method

C. Consolidation method

D. Fair value method

A manager has allowed a subordinate employee to have greater control and responsibility over the tasks that he performs. This is an example of which of the following?

A. Job enlargement.

B. Job enlargement.

C. Horizontal loading of the job.

D. Job rotation