Free IIA CIA Exam Braindumps (page: 45)

Which of the following is a recognized scheme for procurement fraud?

I) Change-order abuse.
II) Collusive bidding by contractors.
III) Collateral financing.

  1. I only.
  2. I and II only.
  3. II and III only.
  4. I, II, and III.

Answer(s): B



The decision to implement enhanced failure detection and back-up systems to improve data integrity is an example of which risk response?

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

Answer(s): D



In selecting assurance engagements that are consistent with an organization's goals, the chief audit executive would most likely give highest priority to

  1. Results of prior audits in potential engagement areas.
  2. Opportunities to achieve operating benefits.
  3. Requests by senior management.
  4. Assessments of risk and effectiveness of risk management.

Answer(s): D



Conflict triggers include all of the following except

  1. Unclear job boundaries.
  2. Unrealized expectations.
  3. Status differentials.
  4. Superordinate goals.

Answer(s): D



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