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562. Frage
The decision to implement enhanced failure detection and back-up systems to improve data integrity is an example of which risk response?
Antwort: D
563. Frage
An assembly plant accumulates its variable and fixed manufacturing overhead costs in a
single cost pool, which is then applied to work in process using a single application base.
The assembly plant management wants to estimate the magnitude of the total manufacturing overhead costs for different volume levels of the application activity base using a flexible budget formula. If there is an increase in the application activity base that is within the relevant range of activity for the assembly plant, which one of the following relationships regarding variable and is true?
Antwort: D
Begründung:
Total variable cost changes when changes in the activity occur within the relevant range. The cost per unit for a variable cost is constant for all activity levels within the relevant range. Thus, if the activity volume increases within the relevant range, total variable costs will increase. A fixed cost does not change when volume changes occur in the activity level within the relevant range. If the activity volume increases within the relevant range, total fixed costs will remain unchanged.
564. Frage
Which of the following controls would be most efficient to protect business data from corruption and errors?
Antwort: D
Begründung:
To efficiently protect business data from corruption and errors, the best approach is proactive detection through validation controls. Batch total calculations help verify data integrity before approval, ensuring errors are caught early.
* (A) Controls to ensure data is unable to be accessed without authorization.
* Incorrect: Access controls prevent unauthorized access, but they do not detect or prevent data corruption/errors.
* (B) Controls to calculate batch totals to identify an error before approval. (Correct Answer)
* Batch control totals ensure that data entries match expected values before processing, helping detect errors before approval.
* IIA GTAG 3 - Continuous Auditing recommends automated validation and reconciliation checks for data integrity.
* (C) Controls to encrypt the data so that corruption is likely ineffective.
* Incorrect: Encryption protects data confidentiality, but it does not prevent or detect errors or corruption.
* (D) Controls to quickly identify malicious intrusion attempts.
* Incorrect: Intrusion detection systems focus on cybersecurity, not data corruption or errors.
* IIA Standard 2120 - Risk Management: Recommends controls for error prevention and early detection.
* IIA GTAG 3 - Continuous Auditing: Suggests automated validation processes like batch totals to detect errors before approval.
Analysis of Each Option:IIA References Supporting the Answer:Thus, the correct answer is (B) because batch total calculations effectively detect errors before approval, ensuring data integrity.
565. Frage
An Internal auditor is using data analytics to focus on high-risk areas during an engagement. The auditor has obtained data and is working to eliminate redundancies in the data. Which of the following statements is true regarding this scenario?
Antwort: A
Begründung:
In data analytics, cleaning the data is a crucial step where the auditor eliminates redundancies, corrects inconsistencies, and removes errors to ensure accurate analysis. This step is taken before analyzing the data to identify high-risk areas and relevant processes.
* Correct Answer (C - Cleaning the Data in Preparation for Determining Involved Processes)
* Data cleaning involves:
* Removing duplicate entries to prevent misinterpretation.
* Standardizing data formats for consistency.
* Handling missing or inaccurate values to ensure reliability.
* This step prepares the data for analysis and identification of high-risk processes.
* The IIA's GTAG 16: Data Analysis Technologies emphasizes data cleaning as a critical part of internal audit analytics.
* Why Other Options Are Incorrect:
* Option A (Normalizing data in preparation for analyzing it):
* Normalization refers to structuring data efficiently (e.g., in databases) but does not necessarily involve eliminating redundancies in the way described.
* Option B (Analyzing data in preparation for communicating results):
* The auditor is still in the data preparation phase, not the analysis or reporting phase.
* Option D (Reviewing data prior to defining the question):
* The auditor is already working with data. Defining questions typically happens before data collection.
* GTAG 16: Data Analysis Technologies - Covers data preparation, cleaning, and analytics in internal auditing.
* IIA Practice Guide: Data Analytics in Internal Auditing - Outlines best practices for data validation and cleaning.
Step-by-Step Explanation:IIA References for Validation:Thus, cleaning the data (C) is the correct answer, as it ensures data integrity before identifying relevant processes and risks.
566. Frage
The internal audit function for a large organization has commenced this year's scheduled accounts payable audit. The annual external audit for the organization is currently being planned. Can the external auditors place reliance on the work performed by the internal audit function?
Antwort: B
Begründung:
External auditors may rely on internal audit's work if they evaluate the objectivity, competence, and quality of the internal audit function. If satisfied, they may use internal audit work to support their opinion, reducing duplication.
Option A is incorrect because external auditors do not manage internal audit. Option B is too restrictive, as reliance is allowed under auditing standards. Option D is false because internal audit can share relevant work with external auditors.
Reference:
IIA Standards - Standard 2050: Coordination and Reliance; ISA 610 (Using the Work of Internal Auditors).
567. Frage
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