Free Access IIA.IIA-CRMA.v2022-06-30.q96 Practice Test (Page 7)

Question 26

Which of the following control activities is the most effective to ensure users' levels of access are appropriate for their current roles?

A.System administrator rights are assigned to one user in each department who can update user access of terminated or transferred employees immediately.

B.Standardized user access profiles are developed and the appropriate access profiles are automatically assigned to new or transferred employees.

C.Department managers are required to perform periodic user access reviews of relevant systems and applications.

D.The human resources department generates a monthly list of terminated and transferred employees and requests IT to update the user access as required.

Question 27

Which of the following is not an objective of internal control?

A.Validation.

B.Efficiency.

C.Compliance.

D.Accuracy.

Question 28

According to IIA guidance, which of the following is not a responsibility of the chief audit executive pertaining to documenting information to support internal audit engagement results and conclusions?

A.Rating each engagement record to assess its relevance and accessibility for the organization's board.

B.Developing retention requirements for engagement records that are consistent with organizational guidelines.

C.Controlling access to engagement records, including access by senior management.

D.Forming policies governing the custody and retention of consulting engagement records before their release to other parties.

Question 29

An internal auditor is reviewing employee travel data to identify opportunities to cut costs while ensuring adequate participation at conferences to support the organization's mission. Which of the following pieces of evidence would be sufficient for completing this task?

A.A log from the last year that includes dates of travel, conference titles, and conference objectives, all of which correspond with employee names and costs per trip.

B.A log of conferences titles, dates of travel for each employee, and a detailed summary of conference objectives and how they relate to the organization's mission needs.

C.A log that includes titles of conferences that all employees were invited to attend in the last year, along with the dates of those conferences and average costs per traveler.

D.A log of employee travel requests, which include the title of each conference, the conference objectives, anticipated dates of travel, and estimated costs.

Question 30

Which of the following is the most significant disadvantage of using checklists to evaluate internal controls?

A.They require yes/no responses to specific questions, not open-ended responses.

B.They do not capture all controls that may exist.

C.They serve as a reminder of what controls should exist in a process.

D.They are useful in assessing risk.

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Question 26

Question 27

Question 28

Question 29

Question 30

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