IIA-CIA-Part3 Free Practice Test

- (Exam Topic 2)
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?

1. A. Change the contract so payment is based on the distances traveled by the contractor during collection.
2. B. Renegotiate a lump-sum contract when the contract is up for renewal
3. C. Assign a city employee to verify the number of bins emptied each day
4. D. Require that the contractor provide supervisory review of the number of bins emptied each day

Correct Answer: B

- (Exam Topic 1)
What must be monitored in order to manage risk of consumer product inventory obsolescence?
* 1. Inventory balances.
* 2. Market share forecasts.
* 3. Sales returns.
* 4. Sales trends.

1. A. 1 only
2. B. 4 only
3. C. 1 and 4 only
4. D. 1, 2, and 3 only

Correct Answer: C

- (Exam Topic 2)
An internal auditor is reviewing the organization's performance appraisal process. Which of the following methods would be most effective to identify stereotyping?

1. A. Use a behaviorally anchored rating scale to Break down jobs into their components.
2. B. Analyze and compare the ratings for different classes or groupings of employees.
3. C. Compare the ratings of selective employees with their previous appraisals.
4. D. Analyze the number and percentages of employee appraisals that fall into each rating category

Correct Answer: C

- (Exam Topic 1)
Which of the following would best prevent unauthorized external changes to an organization's data?

1. A. Antivirus software, firewall, data encryption.
2. B. Firewall, data encryption, backup procedures.
3. C. Antivirus software, firewall, backup procedures.
4. D. Antivirus software, data encryption, change logs.

Correct Answer: A

- (Exam Topic 1)
According to IIA guidance, which of the following is a typical risk associated with the tender process and contracting stage of an organization's IT outsourcing life cycle?

1. A. The process is not sustained and is not optimized as planned.
2. B. There is a lack of alignment to organizational strategies.
3. C. The operational quality is less than projected.
4. D. There is increased potential for loss of assets.

Correct Answer: D