An internal auditor identified a database administrator with an incompatible dual role. Which of the following duties should not be performed by the identified administrator?
A. Designing and maintaining the database.
B. Preparing input data and maintaining the database.
C. Maintaining the database and providing its security.
D. Designing the database and providing its security.
Which of the following application controls is the most dependent on the password owner?
A. Password selection.
B. Password aging.
C. Password lockout.
D. Password rotation.
Which of the following best explains why an organization would enter into a capital lease contract?
A. To increase the ability to borrow additional funds from creditors.
B. To reduce the organization's free cash flow from operations.
C. To improve the organization's free cash flow from operations.
D. To acquire the asset at the end of the lease period at a price lower than the fair market value.
According to Herzberg's Two-Factor Theory of Motivation, which of the following factors are mentioned most often by satisfied employees?
A. Salary and status.
B. Responsibility and advancement.
C. Work conditions and security.
D. Peer relationships and personal life.
Which of the following is a result of implementing an e-commerce system, which relies heavily on electronic data interchange and electronic funds transfer, for purchasing and billing?
A. Higher cash flow and treasury balances.
B. Higher inventory balances.
C. Higher accounts receivable
D. Higher accounts payable.
When management uses the absorption costing approach, fixed manufacturing overhead costs are classified as which of the following types of costs?
A. Direct product costs.
B. Indirect product costs.
C. Direct period costs.
D. Indirect period costs.
Which of the following focuses on finding statistical relationships in order to create profiles?
A. Process mining.
B. Process analysis.
C. Data mining.
D. Data analysis.
Which of the following controls helps protect externally stored sensitive or confidential data from cyberthreats?
A. Secure configurations and access controls.
B. Strong vendor contracts with control reports provided by service organizations.
C. Active and frequent monitoring of network traffic activities.
D. Firewalls to block unauthorized processing of transactions.
According to IIA guidance, which of the following best describes an adequate management (audit) trail application control for the general ledger?
A. Report identifying data that is outside of system parameters.
B. Report identifying general ledger transactions by time and individual.
C. Report comparing processing results with original input.
D. Report confirming that the general ledger data was processed without error.
Which of the following describes the most effective control that restricts access to secure areas?
A. Employee security policy.
B. Access log reviews.
C. Biometric authorization.
D. Security cameras.
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