Free IIA-CIA-Part3 Exam Dumps

Question 16

- (Exam Topic 1)
Which audit approach should be employed to test the accuracy of information housed in a database on an un-networked computer?

A. Submit batches of test transactions through the current system and verify with expected results.
B. Use a test program to simulate the normal data entering process.
C. Select a sample of records from the database and ensure it matches supporting documentation.
D. Evaluate compliance with the organization's change management process.

Correct Answer:C

Question 17

- (Exam Topic 2)
An employee frequently uses a personal smart device to send and receive work-related emails. Which of the following controls would be most effective to mitigate security risks related to these transmissions?

A. Hardware encryption.
B. Software encryption
C. Data encryption.
D. Authentication.

Correct Answer:C

Question 18

- (Exam Topic 1)
Which stage of group development is characterized by a decrease in conflict and hostility among group members and an increase in cohesiveness?

A. Forming stage.
B. Norming stage.
C. Performing stage.
D. Storming stage.

Correct Answer:B

Question 19

- (Exam Topic 2)
An internal auditor is reviewing results from software development integration testing. What is the purpose of integration testing?

A. To verify that the application meets staled user requirements.
B. To verify that standalone programs match code specifications.
C. To verify that me application would work appropriately for the intended number of users.
D. To verify that all software and hardware components work together as intended

Correct Answer:D

Question 20

- (Exam Topic 2)
In which of the following scenarios would transfer pricing be used?

A. Company A owns Company B; Company B sells goods to Company A.
B. Company A does not own Company
C. Company A charges Company B a fee to sell Company B's goods without taking ownership of the goods.
D. Company A owns both Company B and Company C; all three companies sell goods to the public.
E. Company A moves goods internally from one location to another.

Correct Answer:A