최신IIA Business Knowledge for Internal Auditing - IIA-CIA-Part3무료샘플문제

A. Review the call center script used by customer service agents to interact with callers, and update the script if necessary.

B. Be-emphasize the importance of call center employees completing a certain number of calls per hour.

C. Increase the incentive for call center employees to complete calls quickly and raise the number of calls completed daily

D. Retrain call center staff on area processes and common technical issues that they will likely be asked to resolve.

A. Charge at the arm's length price.

B. Charge at the optimal transfer price.

C. Decrease the transfer price.

D. Increase the transfer price.

A. Data relationships are assumed to exist and to continue where no known conflicting conditions exist

B. Analytical procedures can be used to identify differences, but cannot be used to identify the absence of differences

C. Analytical procedures are intended primarily to ensure the accuracy of the information being examined

D. Data relationships cannot include comparisons between operational and statistical data

A. Provide an independent assessment of IT security.

B. Review disaster recovery test results.

C. Encrypt data.

D. Block unauthorized traffic.

A. Personnel policies that define and enforce conditions for staff in sensitive IT areas.

B. Standards that support IT policies by more specifically defining required actions

C. Controls that focus on segregation of duties, financial, and change management,

D. Controls that focus on data structures and the minimum level of documentation required

A. Decentralized

B. Tall structure

C. Centralized

D. Departmentalized

A. Spyware

B. Anti-malware software

C. Authentication

D. Rooting

A. The CAE uses heat maps to prioritize the audit universe

B. The CAE uses risk likelihood scores to prioritize the audit universe

C. The CAE uses the risk-factor approach to prioritize the audit universe

D. The CAE uses risk impact scores to prioritize the audit universe

A. Encrypted physical copies of the data are stored separately from their encryption keys, and both are held in secure locations a few hours away from the organization.

B. Encrypted reports on usage and database structure changes are stored on a cloud-based, secured database that is readily accessible.

C. Encrypted physical copies of the data, and their encryption keys are stored together at the organization and are readily available upon request.

D. Encrypted copies of the data are stored in a separate secure location a few hours away, while the encryption keys are stored at the organization and are readilyavailable.

A. Debit indicates the right side of an account and credit the left side

B. Debit means an increase in an account and credit means a decrease.

C. Credit indicates the right side of an account and debit the left side.

D. Credit means an increase in an account and debit means a decrease

A. Velocity

B. Normalization

C. Structuration

D. Veracity

A. External connections.

B. Technical infrastructure.

C. IT management

D. Applications