IIA-CIA-Part3-3P CIA Exam Part Three: Business Knowledge for Internal Auditing Exam Practice Test

Which of the following application software features is the least effective control to protect passwords?

While reviewing the contracts for a large city, the internal auditor learns that the organization contracted to perform trash collection is paid based on the number of bins emptied each week as a result, the city has minimal control over payments Which of the following actions should the auditor recommend to give the city greater control over payments?

One change control function that is required in client/server environments, but is not required in mainframe environments, is to ensure that:

Which of the following methods, if used in conjunction with electronic data interchange (EDI), will improve the organization's cash management program, reduce transaction data input time and errors, and allow the organization to negotiate discounts with EDI vendors based on prompt payment?

An organization's account for office supplies on hand had a balance of S9,000 at the end of year one. During year two. the organization recorded an expense of $45,000 for purchasing office supplies. At the end of year two. a physical count determined that the organization has $11,500 in office supplies on hand. Based on this information, what would be recorded in the adjusting entry at the end of year two?

Which of the following would best prevent unauthorized external changes to an organization's data?

Which of the following would most likely be found in an organization that uses a decentralized organizational structured?