IIA IIA-CIA-Part1 Quiz 93 Topic 6 Questions 461-465

Question: 1

Which of the following best describes the procedures used by the representatives of an organization's stakeholders to provide oversight of the processes administered by management?

AGovernance

BControl

CRisk management

DMonitoring

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Question: 2

Which of the following is most likely to be an element of an effective compliance program?

AThe internal audit activity is assigned responsibility for overseeing the program.

BThe program is communicated to employees in a video format on a one-time basis.

CThe organization uses monitoring systems designed to detect improper activity.

DThe organization obtains as much information as possible when performing background checks on employees.

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Question: 3

Which of the following internal controls is likely to prevent pollution from waste disposal before it occurs, rather than detect it after it occurs?

AIdentification of large budget variances in disposal costs for hazardous chemicals.

BRestricted access to environmental department files.

CFormal on-the-job training program conducted by the environmental staff.

DSamples of water and solid waste taken daily with the results recorded in a log.

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Question: 4

Which of the following controls would most likely prevent the input of an unreasonable number of labor hours into a costing system?

ARecalculation tests during processing.

BProgrammed limit tests of input fields.

CReconciliation of input control totals.

DConsistency checks of data in input fields.

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Question: 5

A daily report which lists unsuccessful attempts to log on to a computer system is

A.

ACorrective control.

BPreventive control.

CDetective control.

DCompensating control.

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IIA IIA-CIA-Part1 Quiz:93 Topic:6 Questions:461-465