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Free IIA-ACCA Exam Braindumps (page: 76)

Page 76 of 152
PDF with 604 Questions

The main reason to establish internal controls in an organization is to:

  1. Encourage compliance with policies and procedures.
  2. Safeguard the resources of the organization.
  3. Ensure the accuracy, reliability, and timeliness of information.
  4. Provide reasonable assurance on the achievement of objectives.

Answer(s): D



During a review of a web-based application used by customers to check the status of their bank accounts, it would be most important for the internal auditor to ensure that:

  1. Access to read application logs is restricted to authorized users.
  2. Account balance information is encrypted in the database.
  3. The web server used to host the application is located in a physically secure area.
  4. Sensitive data, such as account numbers, are submitted using encrypted communications.

Answer(s): D



Which of the following steps should an internal auditor take during an audit of an organization's business continuity plans?
1. Evaluate the business continuity plans for adequacy and currency.
2. Prepare a business impact analysis regarding the loss of critical business.
3. Identify key personnel who will be required to implement the plans.
4. Identify and prioritize the resources required to support critical business processes.

  1. 1 only
  2. 2 and 4 only
  3. 1, 3, and 4 only
  4. 1, 2, 3, and 4

Answer(s): A



Which of the following engagement observations would provide the least motivation for management to amend or replace an existing cost accounting system?

  1. The distorted unit cost of a service is 50 percent lower than the true cost, while the true cost is 50 percent higher than the competition's cost.
  2. The organization is losing $1,000,000 annually because it incorrectly outsourced an operation based on information from its current system.
  3. The cost of rework, hidden by the current system, is 50 percent of the total cost of all services.
  4. 50 percent of total organizational cost has been allocated on a volume basis.

Answer(s): D



Page 76 of 152



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Jeelzs commented on June 25, 2024
Awesome indeed
Anonymous
upvote