QUESTION: 53

Which of the following is an example of a transaction-level control?

Human resource policies.
Tone at the top.
Reconciliations of primary accounts.
Inventory counts.

Answer(s): C

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QUESTION: 54

Which of the following is a preventive control?

Creating an audit trail.
Placing controls on physical access to inventory.
Reconciling purchase orders with approvals.
Reviewing expense accounts for irregularities.

Answer(s): B

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An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?

Apply antivirus and patch management software.
Utilize dedicated and encrypted network connections.
Install a software inventory management application.
Utilize secure socket layer encryption.

Answer(s): C

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QUESTION: 56

According to IIA guidance, which of the following statements is true?

Risks in IT processes are best mitigated by individual controls.
The overall focus of the framework is on significant controls in all critical IT applications.
IT risks and related controls are operational and best identified using a bottom-up approach.
Control process risks are found at multiple layers of the IT environment.

Answer(s): D

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Free IIA-CRMA Exam Braindumps (page: 14)

QUESTION: 53

QUESTION: 54

QUESTION: 55

QUESTION: 56