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Authentic IIA IIA-CIA-Part3 Exam Questions by Experts

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Authentic IIA IIA-CIA-Part3 Exam Questions by Experts

Posted at yesterday 19:14      View：15 | Replies：0        Print      Only Author   [Copy Link] 1#
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IIA Business Knowledge for Internal Auditing Sample Questions (Q396-Q401):NEW QUESTION # 396
Which of the following scenarios indicates an effective use of financial leverage?
  • A. An organisation has a rate of return on equity of 20% and a rate of return on assets of 15%.
  • B. An organization has a debt to total assets ratio of 0.2 and an interest coverage ratio of 10.
  • C. An organization has a current ratio of 2 and an inventory turnover of 12.
  • D. An organization has a profit margin of 30% and an assets turnover of 7%.
Answer: C

NEW QUESTION # 397
Which of the following is not a barrier to effective communication?
  • A. Lack of source credibility.
  • B. Communication overload.
  • C. Filtering.
  • D. Similar frames of reference.
Answer: D

NEW QUESTION # 398
Which of the following risks would Involve individuals attacking an oil company's IT system as a sign of solidarity against drilling in a local area?
  • A. Hacking
  • B. Piracy
  • C. Phishing
  • D. Tampering
Answer: A

NEW QUESTION # 399
An internal auditor is reviewing results from software development integration testing. What is the purpose of integration testing?
  • A. To verify that the application meets stated user requirements.
  • B. To verify that standalone programs match code specifications.
  • C. To verify that the application would work appropriately for the intended number of users.
  • D. To verify that all software and hardware components work together as intended.
Answer: D

NEW QUESTION # 400
A control that a company can use to detect forged EDI messages is to:
  • A. Delay action on orders until a second order is received for the same goods.
  • B. Permit only authorized employees to have access to transmission facilities.
  • C. Write all incoming messages to a write-once/read-many device for archiving.
  • D. Acknowledge all messages initiated externally with confirming messages.
Answer: D
Explanation:
If the company acknowledges messages initiated externally, the alleged sender will have the opportunity to recognize that it had not sent the message and will then be able to notify the company of the potential forgery. Then corrective action can be taken by the company.

NEW QUESTION # 401
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