Free Access IIA.IIA-CIA-Part2.v2024-12-09.q342 Practice Test (Page 19)

Question 86

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:

A.Accessible by administrative users only

B.Encrypted to ensure that the logs cannot be deleted.

C.Generated and maintained on a separate secure server.

D.Restored automatically to the Web server from backup files.

Question 87

The use of standard operating procedure questionnaires in audit fieldwork can be beneficial because:

A.Standard operating procedures are essential to the effectiveness and efficiency of operations.

B.These questionnaires do not normally require prior clearance with management of the audited area.

C.These questionnaires can both identify discrepancies and educate clients.

D.These questionnaires are more comprehensive than are other types of techniques for gathering data during fieldwork.

Question 88

Which of the following statements is true regarding internal control questionnaires?

A.Internal control questionnaires are useful m evaluating the effectiveness of standard operating procedures

B.internal control questionnaires provide reliable documents allowing internal auditors to cover many control procedures in little time

C.Internal control questionnaires can be used by internal auditors as an interview guide

D.Internal control questionnaires provide direct audit evidence which may need corroboration

Question 89

Which of the following recommendations made by the internal audit activity (IAA) is most likely to help prevent fraud?

A.A review of password policy compliance found that employees frequently use the same password more than once during a year. The IAA recommends that the access control software reject any password used more than once during a 12-month period.

B.A review of internal service-level agreement compliance in financial services found that requests for information frequently are fulfilled up to two weeks late. The IAA recommends that the financial services unit be eliminated for its ineffectiveness.

C.A vacation policy compliance review found that employees frequently leave on vacation before their leave applications are signed by their manager. The IAA recommends that the manager attend to the leave applications in a more timely fashion.

D.A review of customer service-level agreements found that orders to several customers are frequently delivered late. The IAA recommends that the organization extend the expected delivery time advertised on its website.

Question 90

Which of the following examples of audit evidence is the most persuasive?

A.Real estate deeds, which were properly recorded with a government agency.

B.Canceled checks written by the treasurer and returned from a bank.

C.Time cards for employees, which are stored by a manager.

D.Vendor invoices filed by the accounting department.

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