According to 11A guidance on it; which of the following statements is true regarding websites used in e-commerce transactions?
Which of the following activities best illustrates a user's authentication control?
Which of the following best describes a cyberattacK in which an organization faces a denial-of-service threat created through malicious data encryption?
Which of the following types of budgets will best provide the basis for evaluating the organization's performance?
Which of the following sites would an Internet service provider most likely use to restore operations after its servers were damaged by a natural disaster?
Which of the following risks would Involve individuals attacking an oil company's IT system as a sign of solidarity against drilling in a local area?
According to IIA guidance, which of the following would be the best first stop to manage risk when a third party is overseeing the organization's network and data?
Following an evaluation of an organization's IT controls, an internal auditor suggested improving the process where results are compared against the input. Which of the following IT controls would the Internal auditor recommend?
An internal auditor was assigned to test for ghost employees using data analytics. The auditor extracted employee data from human resources and payroll. Using spreadsheet functions, the auditor matched data sets by name and assumed that employees who were not present in each data set should be investigated further. However, the results seemed erroneous, as very few employees matched across all data sets. Which of the following data analytics steps has the auditor most likely omitted?
Which of the following physical access controls often functions as both a preventive and detective control?
A third party who provides payroll services to the organization was asked to create audit or “read-only 1 functionalities in their systems. Which of the following statements is true regarding this request?
According to Herzberg's Two-Factor Theory of Motivation, which of the following is a factor mentioned most often by satisfied employees?
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?
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?
An organization uses the management-by-objectives method whereby employee performance is based on defined goals. Which of the following statements is true regarding this approach?
Which of the following financial statements provides the best disclosure of how a company's money was used during a particular period?
According to 11A guidance on IT, which of the following are indicators of poor change management?
1. Inadequate control design.
2. Unplanned downtime.
3. Excessive troubleshooting .
4. Unavailability of critical services.
Which of the following responsibilities would ordinary fall under the help desk function of an organization?
Which of the following represents an inventory costing technique that can be manipulated by management to boost net income by selling units purchased at a low cost?
While conducting' audit procedures at the organization's data center an internal auditor noticed the following:
- Backup media was located on data center shelves.
- Backup media was organized by date.
- Backup schedule was one week in duration.
The system administrator was able to present restore logs.
Which of the following is reasonable for the internal auditor to conclude?
Which of the following application controls is the most dependent on the password owner?
An organization has an immediate need for servers, but no time to complete capital acquisitions. Which of the following cloud services would assist with this situation?
On the last day of the year, a total cost of S 150.000 was incurred in indirect labor related to one of the key products an organization makes. How should the expense be reported on that year's financial statements?
When using data analytics during a review of the procurement process, what is the first step in the analysis process?
A new clerk in the managerial accounting department applied the high-low method and computed the difference between the high and low levels of maintenance costs. Which type of maintenance costs did the clerk determine?
According to Herzberg's Two-Factor Theory of Motivation, which of the following is a factor mentioned most often by satisfied employees?
Which of the following capital budgeting techniques considers the expected total net cash flows from investment?
Which of the following statements is true regarding the term "flexible budgets" as it is used in accounting?
An organization's technician was granted a role that enables him to prioritize projects throughout the organization. Which type of authority will the technician most likely be exercising?
An internal auditor discusses user-defined default passwords with the database administrator. Such passwords will be reset as soon as the user logs in for the first time, but the initial value of the password is set as "123456." Which of the following are the auditor and the database administrator most likely discussing in this situation?
With regard to disaster recovery planning, which of the following would most likely involve stakeholders from several departments?
According to IIA guidance on IT, which of the following would be considered a primary control for a spreadsheet to help ensure accurate financial reporting?
According to The IIA's Three Lines Model, which of the following IT security activities is commonly shared by all three lines?
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?
An internal auditor found the following information while reviewing the monthly financial siatements for a wholesaler of safety
The cost of goods sold was reported at $8,500. Which of the following inventory methods was used to derive this value?
According to Maslow's hierarchy of needs theory, which of the following best describes a strategy where a manager offers an assignment to a subordinate specifically to support his professional growth and future advancement?
Which of the following storage options would give the organization the best chance of recovering data?
According to IIA guidance, which of the following statements is true regarding penetration testing?
A organization finalized a contract in which a vendor is expected to design, procure, and construct a power substation for $3,000,000. In this scenario, the organization agreed to which of the following types of contracts?
Which of the following is classified as a product cost using the variable costing method?
1. Direct labor costs.
2. Insurance on a factory.
3. Manufacturing supplies.
4. Packaging and shipping costa.
Which of the following biometric access controls uses the most unique human recognition characteristic?
Which of the following statements. Is most accurate concerning the management and audit of a web server?
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?