IIA IIA Certifications IIA-CGAP Questions & Answers

• Question 91:

  A systems development methodology should include standards on all of the following EXCEPT:

  A. Approval process for initiating system development and implementation of systems developed.

  B. Studying the organization.

  C. Change control procedures for new system developments and modifications to existing systems to ensure that only authorized changes are moved to production.

  D. Testing requirements, including requirements for user and programmer testing.

  Correct Answer: B

• Question 92:

  An audit of systems development activities may include a review of all of the following EXCEPT:

  A. Adequacy of systems development standards and methodology.

  B. Testing requirements for new systems and major modifications to existing systems.

  C. Testing requirements, including requirements for user and programmer testing.

  D. Controls associated with placing authorized programs into production.

  Correct Answer: C

• Question 93:

  _______ covers strategy and tactics and concerns the identification of the way information technology can best contribute to the achievement of objectives. Where as __________ covers the identification, development or acquisition, and integration of IT solutions into the business process.

  A. Acquisition and Implementation (AI), Planning and Organization (PO)

  B. Planning and Organization (PO), Acquisition and Implementation (AI)

  C. Delivery and Support (DS), Monitoring (MN)

  D. Monitoring (MN), Delivery and Support (DS)

  Correct Answer: B

• Question 94:

  ___________covers the delivery of required services such as staff training. The necessary support processes required to deliver services under this domain include the actual processing of data by application systems, often classified under application controls. Where as _________ covers all IT processes need to be assessed regularly to monitor their quality and compliance with control requirements.

  A. Acquisition and Implementation (AI), Planning and Organization (PO)

  B. Planning and Organization (PO), Acquisition and Implementation (AI)

  C. Delivery and Support (DS), Monitoring (MN)

  D. Monitoring (MN), Delivery and Support (DS)

  Correct Answer: C

• Question 95:

  Application controls are designed to prevent, detect, and correct errors and irregularities as transactions flow through the application. Application controls are classified into all of the following categories EXCEPT:

  A. Output controls

  B. Input controls

  C. Internal controls

  D. Processing controls

  Correct Answer: C

• Question 96:

  Systems software consists of computer programs and related routines that control computer processing. Control techniques for systems software include all of the following EXCEPT:

  A. Securing dial-up lines for access to computer resources.

  B. Setting appropriate system parameters and security options for operating systems.

  C. Controlling procurement and maintenance of software licenses.

  D. Using the security features of security software effectively.

  Correct Answer: A

• Question 97:

  Telecommunication systems control the transmission of messages between users and the computer.

  Control over the telecommunication network is necessary to ensure that only authorized users have

  access to the computer facilities.

  Control techniques for telecommunication include all of the following EXCEPT:

  A. Implementing procedures for testing and approving telecommunication software changes.

  B. Analyzing response time, detecting problems, and documenting problem resolutions.

  C. Selecting available security options built into the telecommunications software (i.e., data encryption).

  D. Implementing standards, policies, and procedures for administering the systems programming function.

  Correct Answer: D

• Question 98:

  A code of ethics is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its objective assurance about risk management, control, and governance. The IIA's Code of Ethics extends beyond the definition of internal auditing to include the following essential Components please chooses the correct option:

  A. Rules of Conduct that describe behavior norms expected of internal auditors

  B. Principles that is relevant to the profession and practice of internal auditing

  C. All of the above

  D. None of the above

  Correct Answer: C

• Question 99:

  Internal auditors are expected to apply and uphold all of the following principles please choose the correct option:

  A. Integrity and Objectivity

  B. Confidentiality

  C. Competency

  D. All of the above

  Correct Answer: D

• Question 100:

  Ultimately any system of control is the responsibility of the governing board. The Canadian Institute of Chartered Accountants' (CICA) publication, Guidance for Directors ?Governance Processes for Control, describes all of the following control responsibilities for boards given below EXCEPT:

  A. Establishing and monitoring the organization's ethical values.

  B. Overseeing external communications.

  C. Establish a common definition of internal control.

  D. Approval and monitoring of mission, vision, and strategy.

  Correct Answer: C