IIA IIA-CIA-Part2 Quiz 35 Topic 2 Questions 171-175

Question: 1

While investigating a compromised Web server, an auditor found that the Web server logs had been deleted. The auditor should recommend that the Web server logs bE.

AGenerated and maintained on a separate secure server.

BAccessible by administrative users only

CEncrypted to ensure that the logs cannot be deleted.

DRestored automatically to the Web server from backup files.

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Question: 2

Which of the following actions by management would reduce an employee's opportunity to commit fraud?

AEstablishing physical controls over company assets.

BEliminating bonuses tied to sales or other performance goals.

CDefining ethical behavior expectations in the company handbook.

DIdentifying consequences, such as termination, for fraudulent activities.

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Question: 3

A company's cellular phone costs vary significantly by sales representative and by month. Which of the following would be the most appropriate approach for a consulting project concerning this issue?

AControl self-assessment involving sales representatives.

BBenchmarking with other cellular phone users.

CBusiness process review of cellular phone needs.

DPerformance measurement and design of the budgeting process.

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Question: 4

Which of the following would be the most effective method to prevent installation of new equipment that does not meet environmental permit requirements, or to prevent modification of current processes in such a way that they no longer meet permit requirements?

ARequire that the environmental compliance department perform regular inspections of the manufacturing facility to identify new equipment or process modifications in progress.

BRely on annual inspections by various regulatory agencies to identify equipment or processes that require a permit.

CRequire that the staff of the environmental compliance department attend monthly safety meetings in different parts of the facility so that they can hear directly from the workers about any changes.

DInclude the environmental compliance department in the review of proposed process changes and equipment purchases affecting permit requirements.

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Question: 5

An audit of a Web-based third-party payment processor determined that a programming error enabled customers to create multiple accounts for each mailing address. This caused problems during the processing of credit card transactions. Management agreed to correct the program and notify customers with multiple accounts that the accounts would be consolidated. What should the auditor do in response?

1. Amend the scope of the subsequent audit to verify that the program was corrected and that accounts were consolidated.

2. Evaluate the adequacy and effectiveness of the corrective action proposed by management.

3. Schedule a follow-up review to verify that the program was corrected and the accounts were consolidated.

4. Do nothing because management has agreed to address the problem.

AIII only

BIV only

CI and II only

DII and III only

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IIA IIA-CIA-Part2 Quiz:35 Topic:2 Questions:171-175