Free Access IIA.IIA-ACCA.v2022-04-22.q201 Practice Test (Page 12)

Question 51

An internal auditor is reviewing physical and environmental controls for an IT organization. Which control activity should not be part of this review?

A.Install and test fire detection and suppression equipment.

B.Develop and test the organization's disaster recovery plan.

C.Ensure that at least one developer has access to both systems and operations.

D.Restrict access to tangible IT resources.

Question 52

Which of the following statements is true regarding the relationship between an individual's average tax rate and marginal tax rate?

A.In a progressive personal tax system, an individual's marginal tax rate is normally greater than his average tax rate.

B.In a regressive personal tax system, an individual's marginal tax rate is normally equal to his average tax rate.

C.In a progressive personal tax system, an individual's marginal tax rate is normally equal to his average tax rate.

D.In a regressive personal tax system, an individual's marginal tax rate is normally greater than his average tax rate.

Question 53

Which of the following is a type of network in which an organization permits specific users (such as existing customers) to have access to its internal network through the Internet by building a virtual private network?

A.Broadband.

B.Digital subscriber line.

C.Extranet.

D.Intranet.

Question 54

Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?

A.The controller at a nationwide manufacturing company recently opted to no longer require two-week mandatory vacations for accounting staff.

B.Managers who have been with the organization for several decades become aware that newly hired, younger managers are being moved more quickly into senior positions.

C.The organization is slowly phasing out three mature products that produce the highest commissions for the sales staff.

D.Security cameras that monitor cash handling at the register are not functioning.

Question 55

A snow removal company is conducting a scenario planning exercise where participating employees consider the potential impacts of a significant reduction in annua snowfall for the coming winter. Which of the following best describes this type of risk?

A.Inherent.

B.Residual.

C.Accepted.

D.Net.

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