IIA-CIA-Part2 Practice Test

Which of the following best defines an engagement conclusion?

A.

 An auditor's determination of the cause of an engagement observation

B.

An auditor's professional judgment of the situation which was reviewed.

C.

An opinion that must be included in the engagement final communication.

D.

A recommendation for corrective action.

While investigating a compromised Web server, an auditor found that the Web server logs had
been deleted. The auditor should recommend that the Web server logs bE.

A.

Generated and maintained on a separate secure server.

B.

Accessible by administrative users only

C.

Encrypted to ensure that the logs cannot be deleted.

D.

Restored automatically to the Web server from backup files.

Which of the following actions by management would reduce an employee's opportunity to commit
fraud?

A.

Establishing physical controls over company assets.

B.

Eliminating bonuses tied to sales or other performance goals.

C.

Defining ethical behavior expectations in the company handbook.

D.

Identifying consequences, such as termination, for fraudulent activities

Which of the following are typical steps in the design of an organization's performance
measurement system?

A.

Understand organizational strategy; perform a situational assessment; establish measurement
categories; and take actions based upon measurement results.

B.

Categorize performance measures; establish a data collection plan; analyze data; and predict
future performance.

C.

Establish a measurement plan; create an organizational strategy linked to those
measurements; trend measurement data; and measure data variability.

D.

Perform a situational assessment; generate macro measurements; review measurement data;
and change strategy based upon measurement results

When interviewing an individual suspected of fraud, what type of questions would be asked after
the introductory questions?

A.

Informational questions.

B.

Admission-seeking questions.

C.

Assessment questions.

D.

Closing questions.