Free Access IIA.IIA-ACCA.v2022-04-22.q201 Practice Test (Page 39)

Question 186

An internal auditor and engagement client are deadlocked over the auditor's differing opinion with management on the adequacy of access controls for a major system. Which of the following strategies would be the most helpful in resolving this dispute?

A.Disclose the client's differing opinion in the final report.

B.Escalate the issue to senior management for a decision.

C.Conduct a joint brainstorming session with management.

D.Ask the chief audit executive to mediate.

Question 187

Which of the following are included in ISO 31000 risk principles and guidelines?

A.Principles, framework, and process.

B.Standards, assessments, and process.

C.Principles, practices, and process.

D.Standards, framework, and process.

Question 188

Which of the following is a typical example of structured data?

A.Tweets and posts of users on social media.

B.Sales reports documented in word processing software.

C.Photos and videos stored in hard drive catalogs.

D.Production information maintained in relational tables.

Question 189

Which of the following is an element of effective negotiating?

A.Basing the agreement on negotiating power and positioning leverage.

B.Ensuring that the other party has a personal stake in the agreement.

C.Considering a few select choices during the settlement phase.

D.Focusing on interests rather than on obtaining a winning position.

Question 190

With regard To IT governance, which of the following is the most effective and appropriate role for the internal audit activity?

A.Independently evaluate the skills and experience of potential chief information officer candidates to assess the best fit based on the organization's risk appetite.

B.Evaluate the organization's governance standards and assess IT-related activities to identify gaps and develop policies, ensuring alignment with the organization's risk appetite.

C.Assess whether governance activities are aligned with the organization's risk appetite and take into consideration emerging risks.

D.Assist management in interpreting complex IT-related privacy and security risk exposures and evaluating potential mitigation strategies.

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Question 187

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