Which of the following is on advantage of a decentralized organizational structure, as opposed to a centralized structure?
According to IIA guidance on IT, which of the following would be considered a primary control for a spreadsheet to help ensure accurate financial reporting?
Which of the following lists best describes the classification of manufacturing costs?
Which of the following statements is true regarding a bring-your-own-device (BYOD) environment?
Which of the following is true regarding the use of remote wipe for smart devices?
A small chain of grocery stores made a reporting error and understated its ending inventory. What effect would this have on the income statement for the following year?
Which of the following scenarios best illustrates a spear phishing attack?
An internal auditor for a pharmaceutical company as planning a cybersecurity audit and conducting a risk assessment. Which of the following would be considered the most significant cyber threat to the organization?
Which of the following network types should an organization choose if it wants to allow access only to its own personnel?
According to Herzberg's Two-Factor Theory of Motivation, which of the following is a factor mentioned most often by satisfied employees?
Which of the following should be included in a data privacy poky?
1. Stipulations for deleting certain data after a specified period of time.
2. Guidance on acceptable methods for collecting personal data.
3. A requirement to retain personal data indefinitely to ensure a complete audit trail,
4. A description of what constitutes appropriate use of personal data.
Which of the following security controls focuses most on prevention of unauthorized access to the power plant?
Which of the following job design techniques would most likely be used to increase employee motivation through job responsibility and recognition?
An internal auditor identified a database administrator with an incompatible dual role. Which of the following duties should not be performed by the identified administrator?
Which of the following is a sound network configuration practice to enhance information security?
In accounting, which of the following statements is true regarding the terms debit and credit?
While performing an audit of a car tire manufacturing plant, an internal auditor noticed a significant decrease in the number of tires produced from the previous operating
period. To determine whether worker inefficiency caused the decrease, what additional information should the auditor request?
When determining the level of physical controls required for a workstation, which of the following factors should be considered?
Which of the following is the most appropriate way lo record each partner's initial Investment in a partnership?
With regard to disaster recovery planning, which of the following would most likely involve stakeholders from several departments?
Which of the following controls would an internal auditor consider the most relevant to reduce risks of project cost overruns?
An organization had a gross profit margin of 40 percent in year one and in year two. The net profit margin was 18 percent in year one and 13 percent in year two. Which of the following could be the reason for the decline in the net profit margin for year two?
An organization's technician was granted a role that enables him to prioritize projects throughout the organization. Which type of authority will the technician most likely be exercising?
An organization has instituted a bring-your-own-device (BYOD) work environment. Which of the following policies best addresses the increased risk to the organization's network incurred by this environment?
Which of the following is most appropriately placed in the financing section of an organization's cash budget?
Which of the following represents a basis for consolidation under the International Financial Reporting Standards?
Which of the following attributes of data is most likely to be compromised in an organization with a weak data governance culture?
Which of the following cost of capital methods identifies the time period required to recover She cost of the capital investment from the annual inflow produced?
Which of the following attributes of data are cybersecurity controls primarily designed to protect?
According to IIA guidance on IT, which of the following controls the routing of data packets to link computers?
The head of the research arid development department at a manufacturing organization believes that his team lacks expertise in some areas, and he decides to hire more experienced researchers to assist in the development of a new product. Which of the following variances are likely to occur as the result of this decision?
1. Favorable labor efficiency variance.
2. Adverse labor rate variance.
3. Adverse labor efficiency variance.
4. Favorable labor rate variance.
According to lIA guidance on IT, which of the following plans would pair the identification of critical business processes with recovery time objectives?
Which of the following biometric access controls uses the most unique human recognition characteristic?
Which of the following best describes the primary objective of cybersecurity?
Which of the following authentication device credentials is the most difficult to revoke when an employee s access rights need to be removed?
Which of the following statements, is true regarding the capital budgeting procedure known as discounted payback period?
Which of the following application controls is the most dependent on the password owner?
When reviewing application controls using the four-level model, which of the following processes are associated with level 4 of the business process method?
While conducting' audit procedures at the organization's data center an internal auditor noticed the following:
- Backup media was located on data center shelves.
- Backup media was organized by date.
- Backup schedule was one week in duration.
The system administrator was able to present restore logs.
Which of the following is reasonable for the internal auditor to conclude?