IIA IIA-CIA-Part1 Quiz 85 Topic 9 Questions 421-425

Question: 1

Which of the following would most likely function as a detective control?

ASecurity dogs.

BAlert employees.

CInsurance claims.

DCycle counts.

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Question: 2

One of an organization's quality objectives is to reduce the amount of rework needed in the production cycle.

Which of the following controls would be the least effective in achieving this objective?

AMachinery is routinely maintained to avoid production malfunctions.

BEmployees are rewarded for suggestions that lead to quality improvements.

CQuality inspectors are assigned to identify any defects in the finished product.

DDaily reconciliations are performed between finished goods and the number of rejects.

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Question: 3

Some of an organization's payroll transactions were batch posted to the payroll file but were not uploaded correctly to the general ledger file on the mainframe. The best control to detect this type of error would be:

AEdit controls on the payroll file.

BAppropriate segregation of duties for batch approval.

CValidation of hash totals.

DReconciliation of paychecks to the bank account.

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Question: 4

Which of the following is the primary advantage of using a computer assisted audit technique (CAAT) to provide a higher level of assurance?

ACAATs can select an appropriate sample size for testing and thus provide higher level of assurance.

BCAATs are more objective than the traditional methods in interpreting the results.

CCAATs can examine the whole of population of transactions, rather than a sample, in order to identify exceptions and trends.

DCAATs can process the results faster and thus give a higher level of assurance.

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Question: 5

Which of the following factors is not likely to affect the level of inherent risk associated with an application system?

AThe system is strategic.

BControls over the system appear reliable.

CThe system is not a critical operating system.

DThe system uses complex technology.

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IIA IIA-CIA-Part1 Quiz:85 Topic:9 Questions:421-425