Online Access Free IIA-CIA-Part3-3P Practice Test

An organization's board of directors is particularly focused on positioning the organization as a leader in the industry and beating the competition.
Which of the following strategies offers the greatest alignment with the board's focus?

• A.Increasing the diversity of strategic business units.
• B.Divesting product lines expected to have negative profitability.
• C.Increasing investment in research and development for a new product.
• D.Relocating the organization's manufacturing to another country.

Which of the following statements is in accordance with COBIT?
1) Pervasive controls are general while detailed controls are specific.
2) Application controls are a subset of pervasive controls.
3) Implementation of software is a type of pervasive control.
4) Disaster recovery planning is a type of detailed control.

• A.2 and 3 only
• B.2, 3, and 4 only
• C.1 and 4 only
• D.1, 2, and 4 only

An organization is experiencing a high turnover. Which of the following can human resources deploy to effectively detect the root cause of turnover?

• A.Require regular performance appraisals
• B.Perform exit interviews
• C.Ensure mandatory vacations
• D.Encourage periodic rotation of employee duties.

Which of the following examples demonstrates that the internal audit activity uses descriptive analytics in its engagements?

• A.An internal auditor classified solar panel sales by region and discovered unsuccessful sales representatives.
• B.An internal auditor extracted sales data to a spreadsheet and applied judgmental analysis for sampling.
• C.An internal auditor broke down a complex process into smaller pieces to make it more understandable.
• D.An internal auditor analyzed electricity production and sales interim reports and compiled a risk assessment.

Which of the following distinguishes the added-value negotiation method from traditional negotiating methods?

• A.Each party adopts one initial position from which to start.
• B.Each negotiator minimizes the information provided to the other party.
• C.Each party's negotiator presents a menu of options to the other party.
• D.Each negotiator starts with an offer, which is optimal from the negotiator's perspective.