IIA-CIA-Part3-3P Exam Practice Test Instant Access

Question 1

Which of the following factors is most responsible for the increasing risk that unauthorized parties may obtain or tamper with personal data?

AThe lack of legal and industry frameworks on privacy.

BThe absence of generally accepted privacy principles.

CThe rapid growth and evolution of technology.

DThe legislated need to retain sensitive personal information.

Answer : C

Question 2

An internal audit manager is explaining to a newly hired staff auditor the various analytics techniques frequently used by the internal audit activity Which of the following statements is true regarding these analytics techniques?

AProcess mining is a type of data analysts where the data subject is a process

BProcess analysis is a type of data mining where the data subject is a designated area of a process

CData mining is a type of data analysis that focuses on finding statistical relationships in order to create
profiles

DData mining involves examining small amounts of structured data in a systematic manner

Answer : C

Question 3

Which of the following control techniques would minimize the risk of interception during transmission in an electronic data interchange system?

1) Encryption.

2) Traffic padding.

3) Edit checks.

4) Structured data format.

A1 and 2 only

B2 and 3 only

C3 and 4 only

D1, 2, and 3 only

Answer : A

Question 4

A restaurant deeded to expand its business to include delivery services rather than relying on third-party food delivery services. Which of the following best describes the restaurant's strategy?

ADiversification

BVertical integration

CRisk avoidance

DDifferentiation

Answer : B

Question 5

An internal auditor discovered that several unauthorized modifications were made to the production version of an organization's accounting application. Which of the following best describes this deficiency?

AProduction controls weakness.

BApplication controls weakness.

CAuthorization controls weakness.

DChange controls weakness.

Answer : D

Question 6

Which of the following performance measures disincentivizes engaging in earnings management?

ALinking performance to profitability measures such as return on investment.

BLinking performance to the stock price.

CLinking performance to quotas such as units produced.

DLinking performance to nonfinancial measures such as customer satisfaction and employees training.

Answer : A

Question 7

Which of the following is a typical example of structured data?

AProduction information maintained in relational tables.

BTweets and posts of users on social media.

CPhotos and videos stored in hard drive catalogs.

DSales reports documented in word processing software.

Answer : A

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