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Certified Internal Auditor Exam Questions 46–50 (page: 11)

A tax consultancy agency retains sensitive personal information regarding its clients. Which of the following is a violation of acceptable privacy practices?

Noncompliance with which of the following would cause a control deficiency related to privacy protection practices?

I). An organization's internal privacy policies
II). Financial accounting standards
III). Privacy laws and regulations
IV). The Standards

During a review of data center physical security and environmental controls, an auditor should ensure that

I). Visitors are accompanied by authorized personnel at all times
II). Only developers and operators have access to the data center
III). Fire suppression equipment is tested periodically
IV). Fire and water detectors have been installed

Which of the following is most likely to be an element of an effective compliance program?

Which of the following statements is correct regarding corporate compensation systems and related bonuses?

I). A bonus system should be considered part of the control environment of an organization and should be considered in formulating a report on internal control.
II). Compensation systems are not part of an organization's control system and should not be reported as such
III). An audit of an organization's compensation system should be performed independently of an audit of the control system over other functions that impact corporate bonuses.