What relationship exists between decentralization and the degree, importance, and range of lower-level decision making?
Which of the following measures would best protect an organization from automated attacks whereby the attacker attempts to identify weak or leaked passwords in order to log into employees' accounts?
Which of the following would be a concern related to the authorization controls utilized for a system?
Which of the following best describes a potential benefit of using data analyses?
Which of the following is true of bond financing, compared to common stock, when alJ other variables are equal?
Which of the following performance measures disincentives engaging in earnings management?
According to IIA guidance, which of the following statements is true with regard to workstation computers that access company Information stored on the network?
Which of the following best describes a transformational leader, as opposed to a transactional leader?
Which of the following best explains why an organization would enter into a capital lease contract?
Management has established a performance measurement focused on the accuracy of disbursements. The disbursement statistics, provided daily to ail accounts payable and audit staff, include details of payments stratified by amount and frequency. Which of the following is likely to be the greatest concern regarding this performance measurement?
Which of the following application controls, implemented by management, monitors data being processed to ensure the data remains consistent and accurate?
Which of the following security controls would provide the most efficient and effective authentication for customers to access these online shopping account?
Which of the following is an established systems development methodology?
According to IIA guidance, which of the following is a broad collection of integrated policies, standards, and procedures used to guide the planning and execution of a project?
An analytical model determined that on Friday and Saturday nights the luxury brands stores should be open for extended hours and with a doubled number of employees
present; while on Mondays and Tuesdays costs can be minimized by reducing the number of employees to a minimum and opening only for evening hours Which of the
following best categorizes the analytical model applied?
Which of the following data security policies is most likely to be the result of a data privacy law?
Which of the following represents a basis for consolidation under the International Financial Reporting Standards?
An organization's account for office supplies on hand had a balance of $9,000 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 he recorded in the adjusting entry an the end of year two?
During which of the following phases of contracting does the organization analyze whether the market is aligned with organizational objectives?
An internal auditor identified a database administrator with an incompatible dual role. Which of the following duties should not be performed by the identified administrator?
Which of the following best describes a man-in-the-middle cyber-attack?
A company records income from an investment in common stock when it does which of the following?
Management is designing its disaster recovery plan. In the event that there is significant damage to the organization's IT systems this plan should enable the organization to resume operations at a recovery site after some configuration and data restoration. Which of the following is the ideal solution for management in this scenario?
Management has decided to change the organizational structure from one that was previously decentralized to one that is now highly centralized. As such: which of the
following would be a characteristic of the now highly centralized organization?
Which of the following parties is most likely to be responsible for maintaining the infrastructure required to prevent the failure of a real-time backup of a database?
An organization that relies heavily on IT wants to contain the impact of potential business disruption to a period of approximately four to seven days. Which of the following
business recovery strategies would most efficiently meet this organization's needs?
Which of the following IT disaster recovery plans includes a remote site designated for recovery with available space for basic services, such as internet and telecommunications, but does not have servers or infrastructure equipment?
Which of the following contract concepts is typically given in exchange for the execution of a promise?
An organization has an agreement with a third-party vendor to have a fully operational facility, duplicate of the original site and configured to the organization's needs, in order to quickly recover operational capability in the event of a disaster, Which of the following best describes this approach to disaster recovery planning?
Which of the following statements is true regarding the management-by-objectives method?
Which of the following is an effective preventive control for data center security?
An organization had a gross profit margin of 40 percent in year one and in year two. The net profit margin was 18 percent in year one and 13 percent in year two. Which of the following could be the reason for the decline in the net profit margin for year two?
The board of directors wants to implement an incentive program for senior management that is specifically tied to the long-term health of the organization. Which of the following methods of compensation would be best to achieve this goal?
Which of following best demonstrates the application of the cost principle?
When examining; an organization's strategic plan, an internal auditor should expect to find which of the following components?
Which of the following is an example of a physical control designed to prevent security breaches?