IIA IIA-CIA-Part1 Quiz 46 Topic 9 Questions 226-230

Question: 1

Which of the following would be considered a preventive control?

AA library control log.

BA review of exception reports.

CA password lock on a server.

DA software scan of financial records for irregularities.

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Question: 2

Which of the following are components of the COSO enterprise risk management framework?

1. Objective setting.

2. External environment.

3. Data collection.

4. Control activities.

A1 and 3 only

B1 and 4 only

C2 and 3 only

D2 and 4 only

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Question: 3

According to IIA guidance, which of the following is the best example of a system application control?

AA physical security control over a data center.

BA system development life cycle control.

CA program change management control.

DAn input control over data integrity.

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Question: 4

Which type of objectives can best be described as broad goals that promote the effective and efficient use of resources?

AStrategic objectives.

BOperational objectives.

CReporting objectives.

DCompliance objectives.

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Question: 5

An internal audit manager of a furniture manufacturing organization is planning an audit of the procurement process for kiln-dried wood. The procurement department maintains six procurement officers to manage 24 different suppliers used by the organization.

Which of the following controls would best mitigate the risk of employees receiving kickbacks from suppliers?

AThe periodic rotation of procurement officers' assignments to supplier accounts.

BA pre-award financial capacity analysis of suppliers.

CAn automated computer report, organized by supplier, of any invoices for the same amount.

DPeriodic inventories of kiln-dried wood at the organization's warehouse.

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IIA IIA-CIA-Part1 Quiz:46 Topic:9 Questions:226-230