IIA-CIA-Part3 Practice Test

IIA-CIA-Part3 Practice Test practice questions, page 19 of 26, with answer review and explanations.

Question 91

Which of the following is the primary benefit of including end users in the system development process?

  1. Improved integrity of programs and processing.
  2. Enhanced ongoing maintenance of the system.
  3. Greater accuracy of the testing phase.
  4. Reduced need for unexpected software changes.

Question 92

Which of the following is the most appropriate test to assess the privacy risks associated with an organization's workstations?

  1. Penetration test.
  2. Social engineering test.
  3. Vulnerability test.
  4. Physical control test.

Question 93

Which of the following statements is true regarding the relationship between an individual’s average tax rate and marginal tax rate?

  1. In a regressive personal tax system, an individual's marginal tax rate is normally greater than his average tax rate.
  2. In a regressive personal tax system, an individual's marginal tax rate is normally equal to his average tax rate.
  3. In a progressive personal tax system, an individual's marginal tax rate is normally equal to his average tax rate.
  4. In a progressive personal tax system, an individual's marginal tax rate is normally greater than his average tax rate.

Question 94

An organization needs to borrow a large amount of cash to fund its expansion plan. Which of the following annual interest rates is least expensive?

  1. 7 percent simple interest with a 10 percent compensating balance.
  2. 7 percent simple interest paid at the end of each year.
  3. 7 percent discount interest.
  4. 7 percent compounding interest.

Question 95

Which of the following statements accurately describes one of the characteristics that distinguishes a multinational company from a domestic company?

  1. A multinational company has stockholders in other countries.
  2. A multinational company exports its products to other countries.
  3. A multinational company operates outside of its country of origin.
  4. A multinational company uses raw materials and components from more than one country.