Free Access IIA.IIA-CIA-Part3-3P.v2022-08-08.q145 Practice Test (Page 2)

Question 1

Which of the following is an example of an application system control?

A.Data values fall within a prescribed range.

B.Field amounts contain an upper or lower limit.

C.Error listings are generated and promptly remediated.

D.Report distribution is restricted to authorized personnel.

Question 2

Senior management is trying to decide whether to use the direct write-off or allowance method for recording bad debt on accounts receivables.
Which of the following would be the best argument for using the direct write-off method?

A.It is the preferred method according to The IIA.

B.It is useful when losses are considered insignificant.

C.It states receivables at net realizable value on the balance sheet.

D.It provides a better alignment with revenue.

Question 3

Which of the following would most likely be found in an organization that uses a decentralized organizational structured?

A.There is a defined code for employee behavior

B.There are clear expectations set for employees

C.There are electronic monitoring techniques employed

D.There is a higher reliance on organizational culture

Question 4

An organization had a gross profit margin of 40 percent in year one and in year two. The net profit margin was 18 percent in year one and 13 percent in year two.
Which of the following could be the reason for the decline in the net profit margin for year two?

A.The government increased the corporate tax rate.

B.The organization had a higher dividend payout rate in year two.

C.Total sales increased relative to expenses.

D.Cost of sales increased relative to sales.

Question 5

Which of the following data analytics tools would be applied by an internal audit activity positioned at the lowest level of maturity?

A.Workflow and data capture technology

B.Software integrated with central data warehouse

C.Spreadsheets.

D.Data visualization applications.

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