IIA-CIA-Part3 Practice Test

IIA-CIA-Part3 Practice Test practice questions, page 16 of 26, with answer review and explanations.

Question 76

Which of the following statements accurately describes the responsibility of the internal audit activity (IAA) regarding IT governance? 1. The IAA does not have any responsibility because IT governance is the responsibility of the board and senior management of the organization. 2. The IAA must assess whether the IT governance of the organization supports the organizations strategies and objectives. 3. The IAA may assess whether the IT governance of the organization supports the organizations strategies and objectives. 4. The IAA may accept requests from management to perform advisory services regarding how the IT governance of the organization supports the organizations strategies and objectives.

  1. 1 only
  2. 4 only
  3. 2 and 4
  4. 3 and 4

Question 77

According to IIA guidance, which of the following corporate social responsibility (CSR) activities is appropriate for the internal audit activity to perform?

  1. Determine the optimal amount of resources for the organization to invest in CSR.
  2. Align CSR program objectives with the organization's strategic plan.
  3. Integrate CSR activities into the organization's decision-making process.
  4. Determine whether the organization has an appropriate policy governing its CSR activities.

Question 78

An organization decided to install a motion detection system in its warehouse to protect against after-hours theft. According to the COSO enterprise risk management framework, which of the following best describes this risk management strategy?

  1. Avoidance.
  2. Reduction.
  3. Elimination.
  4. Sharing.

Question 79

The internal audit activity completed an initial risk analysis of the organization's data storage center and found several areas of concern. Which of the following is the most appropriate next step?

  1. Risk response.
  2. Risk identification.
  3. Identification of context.
  4. Risk assessment.

Question 80

Organizations use matrix management to accomplish which of the following?

  1. To improve the chain of command.
  2. To strengthen corporate headquarters.
  3. To focus better on a single market.
  4. To increase lateral communication.