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| Section | Objectives |
|---|---|
| Topic 1: Risk Management and Regulatory Environment | - Enterprise risk management (ERM) principles - Internal controls and governance concepts - Compliance and regulatory frameworks |
| Topic 2: Information Technology and Business Systems | - IT controls and cybersecurity fundamentals - System development lifecycle concepts - Information systems and data governance |
| Topic 3: Business Acumen and Global Business Environment | - Business strategies and objectives alignment - Organizational structure and business processes - Global business environment and market influences |
| Topic 4: Financial Management | - Budgeting and cost control - Financial statements and reporting basics - Managerial accounting concepts |
| Topic 5: Information Security and Business Continuity | - Business continuity and disaster recovery - Information security management principles - Data protection and privacy considerations |
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NEW QUESTION # 140
A contract dispute has arisen between an organization and a major supplier. To resolve the dispute, the most competent evidence is:
Answer: B
Explanation:
The best primary) evidence is the most persuasive evidence. Reliability and the best evidence rule are closely related. The best evidence rule is ordinarily applied only to documentary evidence, especially to proof of the content of a writing. If the original writing is available, the best evidence rule prohibits a parry from proving the content of a writing through oral testimony. Therefore, the original writing is the most competent evidence.
NEW QUESTION # 141
What is the incremental cost of placing an order that would be used in the EOO model?
Answer: A
Explanation:
The incremental cost of additional orders equals the variable costs incurred in purchasing and receiving inventory but not costs associated with shipping). Using the high-low method of analysis, these variable costs can be computed by determining the apparent variable costs for the two given levels of activity. For 160 orders, the relevant costs with a variable element include purchasing clerks, US $1,750: supplies, US $400, and receiving clerks, US $2,200.
The total is US $4,350. For 100 orders, these costs are US $1,250, US $260, and US $1,700, respectively, for a total of US $3,210. As the number of orders increased by 60, the costs increased by US $1 .140. Consequently, the variable or incremental costs per order must have been US $19 $1 .140 - 60 orders). Candman Company is a wholesale distributor of candy. The company leases space in a public warehouse and is charged according to the square feet occupied. Candman has decided to employ the economic order quantity 0Q) method to determine the optimum number of cases of candy to order. The company placed 2,400 orders last year. Data for the high-activity month, the low-activity month, and the year for the purchasing and warehouse operations appear in the next column. The annual charges for the warehouse totaled US $12,750 last year. In addition, the annual insurance and property taxes on the candy stored in the warehouse amounted to US $1,500 and US $2,250, respectively. The average monthly inventory last year was US $75,000.
NEW QUESTION # 142
Which of the following descriptions of the internal control system are indicators that risks are managed effectively?
1. Existing controls promote compliance with applicable laws and regulations.
2. The control environment is designed to address all identified risks to the organization.
3. Key controls for significant risks to the organization remain consistent over time.
4. Monitoring systems are in place to alert management to unexpected events.
Answer: A
Explanation:
Explanation/Reference:
NEW QUESTION # 143
Which of the following risks would Involve individuals attacking an oil company's IT system as a sign of solidarity against drilling in a local area?
Answer: A
Explanation:
Hacking refers to unauthorized access to an IT system, typically with the intent to disrupt, steal, or manipulate data. In this scenario, activists attacking an oil company's IT system as a protest falls under hacking because they are illegally breaking into the company's digital infrastructure to make a statement.
Let's analyze each option:
* Option A: Tampering
* Incorrect. Tampering refers to physically altering or interfering with a system (e.g., changing sensor readings in an oil rig), rather than attacking an IT system digitally.
* Option B: Hacking
* Correct.
* The individuals are gaining unauthorized access to the company's IT system.
* This action is commonly associated with hacktivism, where hackers attack organizations for political or ideological reasons.
* IIA Reference: Internal auditors assess cybersecurity threats, including hacking and unauthorized access risks. (IIA GTAG: Auditing Cybersecurity Risks)
* Option C: Phishing
* Incorrect. Phishing involves tricking individuals into revealing sensitive information (e.g., login credentials) through fraudulent emails or websites, but this scenario describes a direct attack on the IT system.
* Option D: Piracy
* Incorrect. Piracy typically refers to copyright infringement (e.g., unauthorized software use) rather than hacking an IT system.
Thus, the verified answer is B. Hacking.
NEW QUESTION # 144
During which phase of disaster recovery planning should an organization identify the business units, assets, and systems that are critical to continuing an acceptable level of operations?
Answer: D
NEW QUESTION # 145
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