An internal auditor reviews a data population and calculates the mean, median, and range. What is the most likely purpose of performing this analytic technique?
Which of the following principles s shared by both hierarchies and open organizational structures?
1. A superior can delegate the authority to make decisions but cannot delegate the ultimate responsibility for the results of those decisions.
2. A supervisor's span of control should not exceed seven subordinates.
3. Responsibility should be accompanied by adequate authority.
4. Employees at all levels should be empowered to make decisions.
Internal auditors want to increase the likelihood of identifying very small control and transaction anomalies in their testing that could potentially be exploited to cause material breaches. Which of the following techniques would best meet this objective?
Which of the following is the best example of a compliance risk that Is likely to arise when adopting a bring-your-own-device (BYOD) policy?
Which of the following application controls is the most dependent on the password owner?
Which of the following types of accounts must be closed at the end of the period?
Which of the following is required in effective IT change management?
An organization with a stable rating, as assessed by International rating agencies, has issued a bond not backed by assets or collateral. Payments of the interests and the principal to bondholders are guaranteed by the organization. Which type of bond did the organization issue?
Which of the following best describes a detective control designed to protect an organization from cyberthreats and attacks?
Management has established a performance measurement focused on the accuracy of disbursements. The disbursement statistics, provided daily to ail accounts payable and audit staff, include details of payments stratified by amount and frequency. Which of the following is likely to be the greatest concern regarding this performance measurement?
Which of the following is considered a physical security control?
An organization selected a differentiation strategy to compete at the business level. Which of the following structures best fits this strategic choice?
Which of these instances accurately describes the responsibilities for big data governance?
Which of the following should internal auditors be attentive of when reviewing personal data consent and opt-in/opt-out management process?
During an audit of the payroll system, the internal auditor identifies and documents the following condition:
"Once a user is logged into the system, the user has access to all functionality within the system."
What is the most likely root cause for tins issue?
With regard to disaster recovery planning, which of the following would most likely involve stakeholders from several departments?
Which of the following best describes the use of predictive analytics?
An organization suffered significant damage to its local: file and application servers as a result of a hurricane. Fortunately, the organization was able to recover all information backed up by its overseas third-party contractor. Which of the following approaches has been used by the organization?
Which of the following analytical techniques would an internal auditor use to verify that none of an organization's employees are receiving fraudulent invoice payments?
Which of the following statements. Is most accurate concerning the management and audit of a web server?
Which of the following should software auditors do when reporting internal audit findings related to enterprisewide resource planning?
Which of the following capital budgeting techniques considers the tune value of money?
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?
Which of following best demonstrates the application of the cost principle?
Which of the following is a likely result of outsourcing?
According to 11A guidance on it; which of the following statements is true regarding websites used in e-commerce transactions?
Which of the following job design techniques would most likely be used to increase employee motivation through job responsibility and recognition?
An organization discovered fraudulent activity involving the employee time-tracking system. One employee regularly docked in and clocked out her co-worker friends on their days off, inflating their reported work hours and increasing their wages. Which of the following physical authentication devices would be most effective at disabling this fraudulent scheme?
An organization decided to outsource its human resources function. As part of its process migration, the organization is implementing controls over sensitive employee data.
What would be the most appropriate directive control in this area?
An organization has an immediate need for servers, but no time to complete capital acquisitions. Which of the following cloud services would assist with this situation?
Which of the following techniques would best detect on inventory fraud scheme?
Which of the following is a disadvantage in a centralized organizational structure?
An attacker, posing as a bank representative, convinced an employee to release certain, financial information that ultimately resulted in fraud. Which of the following best describes this cybersecurity risk?
Management has decided to change the organizational structure from one that was previously decentralized to one that is now highly centralized. As such: which of the
following would be a characteristic of the now highly centralized organization?
Which of the following measures would best protect an organization from automated attacks whereby the attacker attempts to identify weak or leaked passwords in order to log into employees' accounts?
Which of the following is an example of a physical control?
Which of the following attributes of data are cybersecurity controls primarily designed to protect?
An internal auditor considers the financial statement of an organization as part of a financial assurance engagement. The auditor expresses the organization's electricity and depreciation expenses as a percentage of revenue to be 10% and 7% respectively. Which of the following techniques was used by the internal auditor In this calculation?
Which of the following is an example of two-factor authentication?
An internal auditor is reviewing key phases of a software development project. Which of the following would; the auditor most likely use to measure the project team's performance related to how project tasks are completed?
According to I1A guidance on IT. which of the following activities regarding information security Is most likely to be the responsibility of line management as opposed to executive management, internal auditors, or the board?
The head of the research arid development department at a manufacturing organization believes that his team lacks expertise in some areas, and he decides to hire more experienced researchers to assist in the development of a new product. Which of the following variances are likely to occur as the result of this decision?
1. Favorable labor efficiency variance.
2. Adverse labor rate variance.
3. Adverse labor efficiency variance.
4. Favorable labor rate variance.
Which of the following is a limitation of the remote wipe for a smart device?
An internal auditor discusses user-defined default passwords with the database administrator. Such passwords will be reset as soon as the user logs in for the first time, but the initial value of the password is set as "123456." Which of the following are the auditor and the database administrator most likely discussing in this situation?
An Internal auditor is using data analytics to focus on high-risk areas during an engagement. The auditor has obtained data and is working to eliminate redundancies in the data. Which of the following statements is true regarding this scenario?
Which of the following capital budgeting techniques considers the expected total net cash flows from investment?
Which of the following items best describes the strategy of outsourcing?
Which of the following is an indicator of liquidity that is more dependable than working capital?
In reviewing an organization's IT infrastructure risks, which of the following controls is to be tested as pan of reviewing workstations?
Which of the following performance measures includes both profits and investment base?
Based on lest results, an IT auditor concluded that the organization would suffer unacceptable loss of data if there was a disaster at its data center. Which of the following test results would likely lead the auditor to this conclusion?