Free CIA Exam Braindumps (page: 25)

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According to the International Professional Practices Framework, which of the following criteria should be used to evaluate an organization's governance process?

  1. Risk, control activities, information, and monitoring.
  2. Strategies, policies, procedures, and operations.
  3. Values, goals, monitoring, and accountability.
  4. Regulations, rules, laws, and systems.

Answer(s): C



An annual audit plan would be the primary method of identifying the internal audit activity's

  1. Authority.
  2. Resource needs.
  3. Reporting requirements.
  4. Independence.

Answer(s): B



An organization's decision to outsource its computer systems support is an example of which of the following risk responses?

  1. Risk acceptance.
  2. Risk sharing.
  3. Risk avoidance.
  4. Risk reduction.

Answer(s): B



An organization automatically compares the total number of transactions processed and passed from its online order-entry system to the number of transactions received in its billing system and calculates variances. This is an example of which of the following information technology controls?

  1. Logic test.
  2. Check digits.
  3. Data reasonableness tests.
  4. Balancing control activities.

Answer(s): D






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