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NEW QUESTION 28
According to IIA guidance, which of the following is not a responsibility of the chief audit executive pertaining to documenting information to support internal audit engagement results and conclusions?

  • A. Rating each engagement record to assess its relevance and accessibility for the organization’s board.
  • B. Forming policies governing the custody and retention of consulting engagement records before their release to other parties.
  • C. Controlling access to engagement records, including access by senior management.
  • D. Developing retention requirements for engagement records that are consistent with organizational guidelines.

Answer: A

 

NEW QUESTION 29
In creating a risk-based plan, which of the following best describes a top-down approach to understanding business processes?

  • A. Identifying the risks affecting the organization, the objectives, and then the processes concerned.
  • B. Analyzing the organization’s strategic plan where the business processes are defined.
  • C. Identifying the processes at the activity level.
  • D. Analyzing the organization’s objectives and identifying the processes needed to achieve the objectives.

Answer: D

 

NEW QUESTION 30
Which of the following is an example of a physical security control that should be in place at an organization’s data center?

  • A. Backup servers in the data center are stored in an environmentally controlled location
  • B. Swipe cards are used to access the data center
  • C. Firewalls and antivirus protection are in place to prevent unauthorized access to data.
  • D. All users have a unique ID and password to access data

Answer: B

 

NEW QUESTION 31
Operational management in the IT department has introduced performance evaluation policies that are linked to employees achieving continuing education hours. This activity is designed to prevent which of the following conditions?

  • A. Communication failure.
  • B. Knowledge/skills gap
  • C. Monitoring gap
  • D. Accountability/reward failure.

Answer: B

 

NEW QUESTION 32
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