IIA-CIA-Part3 Exam Practice Test Instant Access

Question 1

According to IIA guidance, which of the following best describes an adequate management (audit.) trail application control for the general ledger?

AReport identifying data that is outside of system parameters

BReport identifying general ledger transactions by time and individual.

CReport comparing processing results with original Input

DReport confirming that the general ledger data was processed without error

Answer : B

Question 2

According to IIA guidance, which of the following links computers and enables them to -communicate with each other?

AApplication program code

BDatabase system

COperating system

DNetworks

Answer : D

Question 3

Which of the following scenarios indicates an effective use of financial leverage?

AAn organisation has a rate of return on equity of 20% and a rate of return on assets of 15%.

BAn organization has a current ratio of 2 and an inventory turnover of 12.

CAn organization has a debt to total assets ratio of 0.2 and an interest coverage ratio of 10.

DAn organization has a profit margin of 30% and an assets turnover of 7%.

Answer : B

Question 4

An internal auditor reviewed Finance Department records to obtain a list of current vendor addresses. The auditor then compared the vendor addresses to a record of employee addresses maintained by the Payroll Department Which of the following types of data analysis did the auditor perform?

ADuplicate testing.

BJoining data sources.

CGap analysis.

DClassification

Answer : A

Question 5

Which of the following physical access control is most likely to be based on ''something you have" concept?

AA retina characteristics reader

BA P3M code reader

CA card-key scanner

DA fingerprint scanner

Answer : C

Question 6

According to I1A guidance on IT. which of the following activities regarding information security Is most likely to be the responsibility of line management as opposed to executive management, internal auditors, or the board?

AReview and monitor security controls.

BDedicate sufficient security resources.

CProvide oversight to the security function.

DAssess information control environments.

Answer : B

Question 7

Which of the following job design techniques would most likely be used to increase employee motivation through job responsibility and recognition?

AJob complicating

BJob rotation

CJob enrichment

DJob enlargement

Answer : C

IIA-CIA-Part3 Certified Internal Auditor-Internal Audit Knowledge Elements Exam Practice Test