A remote location contains a data center with hardware available to support critical production systems as required in the recovery plan IT personnel periodically test and update systems at the data center. This is an example of which of the following recovery solutions?
An internal auditor is assigned to perform data analytics. Which of the following is the next step the auditor should undertake after she has ascertained the value expected from the review?
in which of the following technical infrastructure audits should attention be turned to physical security and environmental controls?
A manager has allowed a subordinate employee to have greater control and responsibility over the tasks that he performs. This is an example of which of the following?
A multinational organization involved in online business has planned to set up a help desk service. Which of the following best describes the role performed by the help desk?
Which of me following is applicable to both a job order cost system and a process cost system?
An internal auditor observed that the organization's disaster recovery solution will make use of a code site in a town several miles away Which of the following is likely to be a characteristic of this disaster recovery solution?
Operational management in the IT department has introduced performance evaluation policies that are linked to employees achieving continuing education hours. This activity is designed to prevent which of the following conditions?
The chief audit executive (CAE) has embraced a total quality management approach to improving the internal audit activity's (IAA's) processes. He would like to reduce the time to complete audits and improve client ratings of the IAA.
Which of the following staffing approaches is the CAE most likely to select?
Which of the following statements is true regarding an organization's inventory valuation1?
What would an internal auditor do to ensure that a process to mitigate risk is in place for the organization's change management process?
Organization X owns a 38 percent equity stake in Organization Y. Which of the following statements is true regarding the financial treatment for this relationship?
While auditing an organization's customer call center, an internal auditor notices that key performance indicators show a positive trend despite the fact that there have been increasing customer complaints over the same period Which of the following audit recommendations would most likely correct the cause of this inconsistency?
When using cost-volume-profit analysts which of the following will increase operating income once the break-even point has been reached?
Which of the following is a cybersecurity monitoring activity intended to deter disruptive codes from being installed on an organization's systems?
During a review of the accounts payable process, an internal auditor gathered all of the vendor payment transactions for the past 24 months. The auditor then used an analytics tool to identify the top five vendors that received the highest sum of payments.
Which of the following analytics techniques did the auditor apply?
An organization had a gross profit margin of 40 percent in year one and in year two. The net profit margin was 18 percent in year one and 13 percent in year two.
Which of the following could be the reason for the decline in the net profit margin for year two?
Which of the following is a project planning methodology that involves a complex series ot required simulations to provide information about schedule risk?
What is the most significant potential problem introduced by just-in-time inventory systems?
A restaurant deeded to expand its business to include delivery services rather than relying on third-party food delivery services. Which of the following best describes the restaurant's strategy?
An organization's board of directors is particularly focused on positioning the organization as a leader in the industry and beating the competition.
Which of the following strategies offers the greatest alignment with the board's focus?
Which of the following factors is most likely to lead to a lack of cohesiveness in a project team?
Which of me following statements is true regarding the reporting of tangible and intangible assets?
Which of the following are the most common characteristics of big data?
Which of the following is an example of internal auditors applying data mining techniques for exploratory purposes?
An investor has acquired an organization that has a dominant position in a mature, slow-growth industry and consistently creates positive financial income Which of the following terms would the investor most likely label this investment in her portfolio?
An internal auditor is evaluating an organization's business continuity management program According to the guidance on IT. which of the following tests would best demonstrate the ability to perform Key processes without significant problems?
Which of the following cost of capital methods identifies the time period required to recover the cost of the capital investment from the annual inflow produced?
Which of the following controls would be the most effective in preventing the disclosure of an organization’s confidential electronic information?
An organization has instituted a bring-your-own-device (BYOD) work environment Which of the following policies best addresses the increased risk to the organization's network incurred by this environment?
Which of the following best describes a detective control designed to protect an organization from cyberthreats and attacks?
An internal auditor computed that one of the organization's accounting divisions is processing 30 travel reports per hour while another accounting division is processing 22 travel reports per hour.
Which of the following efficiency measures did the internal auditor most likely employ?
Which of the following statements is true with regard to information protection?
Which of the following best describes the purpose of disaster recovery planning?
According to MA guidance, which of the following would indicate poor change management control?
1) Low change success rate
2) Occasional planned outages
3) Low number of emergency changes.
4) Instances of unauthorized changes
Which of the following characteristics applies to an organization that adopts a flat structure?
Which of me following statements is most accurate concerning me management and audit of a web server?
The most important reason to use risk assessment in audit planning is to:
Which of the following professional organizations sets standards for quality and environmental audits?
Which of the following is useful for forecasting the required level of inventory?
1) Statistical modeling.
2) Information about seasonal variations in demand.
3) Knowledge of the behavior of different business cycles.
4) Pricing models linked to seasonal demand.
Under a value-added taxing system:
One change control function that is required in client/server environments, but is not required in mainframe environments, is to ensure that:
The percentage of sales method, rather than the percentage of receivables method, would be used to estimate uncollectible accounts if an organization seeks to:
Which of the following is a product-oriented definition of a business rather than a market-oriented definition of a business?
Which of the following performance measures would be appropriate for evaluating an investment center, which has responsibility for its revenues, costs, and investment base, but would not be appropriate for evaluating cost, revenue, or profit centers?
Which of the following statements is true regarding the relationship between an individual’s average tax rate and marginal tax rate?
Which of the following does not provide operational assurance that a computer system is operating properly?
Which of the following local area network physical layouts is subject to the greatest risk of failure if one device fails?
When developing an effective risk-based plan to determine audit priorities, an internal audit activity should start by:
Which of the following is the most likely reason an organization may decide to undertake a stock split?
Organizational activities that complement each other and create a competitive advantage are called a:
An organization decided to install a motion detection system in its warehouse to protect against after-hours theft. According to the COSO enterprise risk management framework, which of the following best describes this risk management strategy?
An organization uses a database management system (DBMS) as a repository for data. The DBMS, in turn, supports a number of end-user developed applications which were created using fourth-generation programming languages. Some of the applications update the database. Which of the following is the most important control related to the integrity of the data in the database?
Which of the following actions is most likely to gain support for process change?
Technological uncertainty, subsidy, and spin-offs are usually characteristics of:
According to Porter's model of competitive strategy, which of the following is a generic strategy?
1 Differentiation.
2) Competitive advantage.
3) Focused differentiation.
4) Cost focus.
Which of the following is a characteristic of an emerging industry?
The decision to implement enhanced failure detection and back-up systems to improve data integrity is an example of which risk response?
Which of the following purchasing scenarios would gain the greatest benefit from implementing electronic data interchange?
Maintenance cost at a hospital was observed to increase as activity level increased. The following data was gathered:
Activity Level -
Maintenance Cost
Month
Patient Days
January
5,600
$7,900
February
7,100
$8,500
March
5,000
$7,400
April
6,500
$8,200
May
7,300
$9,100
June
8,000
$9,800
If the cost of maintenance is expressed in an equation, what is the independent variable for this data?
Which of the following IT strategies is most effective for responding to competitive pressures created by the marketplace?
Which of the following is a major advantage of decentralized organizations, compared to centralized organizations?
According to IIA guidance, which of the following corporate social responsibility (CSR) activities is appropriate for the internal audit activity to perform?
Which of the following strategies is most appropriate for an industry that is in decline?
Which of the following statements is true regarding the roles and responsibilities associated with a corporate social responsibility (CSR) program?
A small furniture-manufacturing firm with 100 employees is located in a two-story building and does not plan to expand. The furniture manufactured is not special-ordered or custom-made. The most likely structure for this organization would be:
What must be monitored in order to manage risk of consumer product inventory obsolescence?
1) Inventory balances.
2) Market share forecasts.
3) Sales returns.
4) Sales trends.
A holding company set up a centralized group technology department, using a local area network with a mainframe computer to process accounting information for all companies within the group. An internal auditor would expect to find all of the following controls within the technology department except:
A supervisor receives a complaint from an employee who is frustrated about having to learn a new software
program. The supervisor responds that the new software will enable the employee to work more efficiently and with greater accuracy. This response is an example of:
Which stage of group development is characterized by a decrease in conflict and hostility among group members and an increase in cohesiveness?
Which of the following are likely indicators of ineffective change management?
1) IT management is unable to predict how a change will impact interdependent systems or business processes.
2) There have been significant increases in trouble calls or in support hours logged by programmers.
3) There is a lack of turnover in the systems support and business analyst development groups.
4) Emergency changes that bypass the normal control process frequently are deemed necessary.
A software that translates hypertext markup language (HTML) documents and allows a user to view a remote web page is called:
Which of the following best describes an objective for an audit of an environmental management system?