IIA-CIA-Part3 試験問題を無料オンラインアクセス

A new chief audit executive (CAE) reviews long overdue audit recommendations, which have been repeatedly reported to senior management but have not been implemented, and is unsure which issues should be escalated to the board. Which of the following would serve as the best guide in this scenario?

• A.The organization ' s risk acceptance policy
• B.The organization ' s code of conduct
• C.The organization ' s internal audit charter
• D.The CAE ' s personal judgment

An organization has adopted a bring-your-own-device (BYOD) policy, and employees can access organizational data via their smart devices.
Which of the following authentication policy requirements is the most advisable?

• A.Require at least an eight-digit passcode or a complicated swipe pattern.
• B.Require the remote wipe function and encryption of local data.
• C.Require a passcode followed by a response requiring verification message.
• D.Require a virtual private network (VPN).

Which of the following would an organization execute to effectively mitigate and manage risks created by a crisis or event?

• A.Alternative and reactive measures.
• B.Only preventive measures.
• C.Preventive and reactive measures.
• D.Preventive and alternative measures.

Which of the following statements is true concerning the basic accounting treatment of a partnership?

• A.The basis for sharing net incomes or net kisses must be fixed.
• B.The initial investment of each partner should be recorded at book value.
• C.The ownership ratio identifies the basis for dividing net income and net toss.
• D.A partner ' s capital only changes due to net income or net loss.

An internal auditor observed that the organization ' s disaster recovery solution will make use of a cold site in a town several miles away. Which of the following is likely to be a characteristic of this disaster recovery solution?

• A.Recovery time is expected to be less than one week.
• B.Servers are not available and need to be procured.
• C.Data is synchronized in real time.
• D.Recovery resources and data restore processes have been defined.