Free Access IIA.IIA-CRMA.v2022-06-30.q96 Practice Test (Page 20)

Question 91

According to IIA guidance, which of the following statements is true regarding periodic internal assessments of the internal audit activity?

A.Follow-up to ensure appropriate improvements are implemented is a recommended, but not mandatory, element of internal assessments.

B.Internal assessments are conducted to benchmark the internal audit activity's performance against industry best practices.

C.Internal assessments must be performed at least once every five years by a qualified assessor.

D.An internal auditor may perform a peer review of a colleague's workpapers, as long as the auditor wasn't involved in the audit under review.

Question 92

What type of risk management strategy is being employed when an organization installs two firewalls to provide protection from unauthorized access to the network?

A.Sharing the risk that either firewall could be compromised by hackers.

B.Diversifying the risk that network access will not be available to legitimate, authorized users.

C.Avoiding the risk of having a direct network connection to un-trusted networks.

D.Accepting the risk that there may be attempts at unauthorized access to the network.

Question 93

Which of the following is an example of collusion?

A.An employee includes a faked receipt in his expense claim, and the claim is signed by the employee's manager.

B.A vendor inflates the price of an item and remits a portion of the excess to the purchasing manager.

C.An employee works with the IT manager to develop a program for identifying duplicate invoice payments.

D.A vendor sends a duplicate invoice with a new invoice number, and the accounts payable system fails to detect the duplication.

Question 94

The director of purchasing, a certified internal auditor (CIA), signs a contract to procure a large order from a supplier whose products provide the best price, quality, and performance. A few days after signing the contract, the supplier presents the CIA with $1, 000 as a gift. Which statement regarding acceptance of the money is correct?

A.Accepting the money would be prohibited only if it were non-customary.

B.Because the CIA is not acting as an internal auditor, accepting the money would be governed only by the organization's code of conduct.

C.Because the contract was signed before the money was offered, accepting the money would not violate the IIA Code of Ethics.

D.Accepting the money would violate the IIA Code of Ethics.

Question 95

According to IIA guidance, which of the following is the best example of a system application control?

A.A system development life cycle control.

B.An input control over data integrity.

C.A physical security control over a data center.

D.A program change management control.

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