IIA-CIA-Part3試験無料問題集（344題）「IIA Business Knowledge for Internal Auditing 認定」

出題：1

According to 11A guidance on it; which of the following statements is true regarding websites used in e-commerce transactions?

A. Payment gatewaysauthorizecredit cardonlinepayments.

B. Database servers send cardholders' information for authorization in clear text.

C. HTTP sites provide sufficient security to protect customers' credit card information.

D. Web servers store credit cardholders' information submitted for payment.

正解：A 解答を投票する

出題：2

Which of the following is an example of a physical control designed to prevent security breaches?

A. Blocking technicians from getting into the network room.

B. Preventing database administrators from initiating program changes

C. Restricting system programmers' access to database facilities

D. Using encryption for data transmitted over the public internet

正解：C 解答を投票する

出題：3

Based on lest results, an IT auditor concluded that the organization would suffer unacceptable loss of data if there was a disaster at its data center. Which of the following test results would likely lead the auditor to this conclusion?

A. Critical system backup tapes are taken off site less frequently than required

B. Requested backup tapes were not returned from the offsite vendor In a timely manner.

C. Returned backup tapes from the offsite vendor contained empty spaces.

D. Critical systems have boon backed up more frequently than required.

正解：A 解答を投票する

出題：4

An internal auditor found the following information while reviewing the monthly financial siatements for a wholesaler of safety

The cost of goods sold was reported at $8,500. Which of the following inventory methods was used to derive this value?

A. Activity-based costing method

B. Average cost method

C. Specific identification method

D. First-in, first-out (FIFO) method

正解：B 解答を投票する

出題：5

Which of the following is considered a physical security control?

A. System security settings require the use of strong passwords and access controls.

B. Transaction logs are maintained to capture a history of system processing.

C. System servers are secured by locking mechanisms with access granted to specific individuals.

D. Failed system login attempts are recorded and analyzed to identify potential security incidents.

正解：C 解答を投票する

出題：6

According to The IIA's Three Lines Model, which of the following IT security activities is commonly shared by all three lines?

A. Assessments of third parties and suppliers.

B. Classification of data and design of access privileges.

C. Creation and maintenance of secure network and device configuration.

D. Recruitment and retention of certified IT talent.

正解：B 解答を投票する

出題：7

With increased cybersecurity threats, which of the following should management consider to ensure that there is strong security governance in place?

A. Vulnerability assessment

B. Clearly defined policies

C. Limited sharing of data files with external parties.

D. Inventory of information assets

正解：A 解答を投票する

出題：8

Which of the following IT disaster recovery plans includes a remote site designated for recovery with available space for basic services, such as internet and telecommunications, but does not have servers or infrastructure equipment?

A. Hot site

B. Warm site

C. Frozen site

D. Cold site

正解：D 解答を投票する

出題：9

According to IIA guidance on IT, which of the following best describes a situation where data backup plans exist to ensure that critical data can be restored at some point in the future, but recovery and restore processes have not been defined?

A. Hot recovery plan

B. Absence of recovery plan

C. Warm recovery plan

D. Cold recovery plan

正解：B 解答を投票する

出題：10

On the last day of the year, a total cost of S 150.000 was incurred in indirect labor related to one of the key products an organization makes. How should the expense be reported on that year's financial statements?

A. It should be reported as period cost other than a product cost on the management accounts

B. It should be reported as cost of goods sold on the income statement.

C. It should be reported on the balance sheet as part of inventory.

D. It should be reported as an administrative expense on the income statement.

正解：B 解答を投票する

出題：11

Which of the following attributes of data is most likely to be compromised in an organization with a weak data governance culture?

A. Veracity.

B. Variety.

C. Velocity.

D. Volume.

正解：A 解答を投票する

出題：12

According to IIA guidance on IT, which of the following best describes a logical access control?

A. Monitor access to the data center with closed circuit camera surveillance.

B. Require complex passwords to be established and changed quarterly

C. Require swipe cards to control entry into secure data centers.

D. Maintain current role definitions to ensure appropriate segregation of duties

正解：D 解答を投票する

IIA-CIA-Part3試験無料問題集「IIA Business Knowledge for Internal Auditing 認定」