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| Section | Objectives |
|---|---|
| Topic 1: Financial Management | - Managerial accounting concepts - Budgeting and cost control - Financial statements and reporting basics |
| Topic 2: Information Technology and Business Systems | - IT controls and cybersecurity fundamentals - System development lifecycle concepts - Information systems and data governance |
| Topic 3: Risk Management and Regulatory Environment | - Internal controls and governance concepts - Enterprise risk management (ERM) principles - Compliance and regulatory frameworks |
| Topic 4: Business Acumen and Global Business Environment | - Business strategies and objectives alignment - Global business environment and market influences - Organizational structure and business processes |
| Topic 5: Information Security and Business Continuity | - Business continuity and disaster recovery - Data protection and privacy considerations - Information security management principles |
>> Questions IIA-CIA-Part3 Exam <<
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NEW QUESTION # 426
Which of the following application software features is the least effective control to protect passwords?
Answer: D
NEW QUESTION # 427
An environmental regulatory body might control pollution by setting effluent standards for maximum discharge or by constructing a sliding-tax charge based on the amount of effluent emitted. One advantage of the sliding-tax charge is that:
Answer: D
Explanation:
The setting of effluent standards has been criticized as inefficient. Economists prefer a sliding tax based on the amount of effluent emitted. This method is preferable because, as effluent discharge increases, the tax increases, providing an incentive for entities to discover new methods of controlling pollution. Rather than dictating technology, the tax allows entities to seek out the technology that is the most cost effective.
NEW QUESTION # 428
An organization filters data packets from public networks to send to an internal private network.
Which of the following devices would accomplish this?
Answer: A
Explanation:
A proxy gateway can filter communications between public networks and an internal private network by acting as an intermediary between external users and internal systems. It can inspect, control, and forward traffic according to security rules, thereby reducing direct exposure of internal systems. A router directs packets between networks but does not necessarily provide filtering at the application or gateway level. A switch connects devices within a network. A hub simply broadcasts traffic and offers no meaningful filtering control. Internal auditors reviewing network security should evaluate whether gateway controls filter unauthorized traffic, enforce access policies, log activity, and protect internal resources from public network exposure. Therefore, Option D is correct.
NEW QUESTION # 429
Which of the following backup methodologies would be most efficient in backing up a database in the production environment?
Answer: B
Explanation:
Database backup methodologies ensure data protection and recovery in case of failures, system crashes, or cyber incidents. The most efficient method balances performance, storage, and recovery speed.
Incremental Backup on a Daily Basis (Correct Answer: D)
Incremental backups store only the changes made since the last backup.
This method saves storage space and reduces backup time, making it highly efficient for large production databases.
IIA Standard 2120 - Risk Management emphasizes that auditors must assess the efficiency and reliability of IT controls, including backup strategies.
This approach minimizes downtime and ensures the most recent data is available for recovery.
Why the Other Options Are Incorrect:
A). Disk Mirroring (Incorrect)
Disk mirroring (RAID 1) creates an exact real-time copy of data, but it is not a backup method-it only provides redundancy.
If corruption occurs in the database, the mirrored disk will also have corrupted data.
B). Weekly Differential Backup (Incorrect)
Differential backups store changes since the last full backup, but performing them only weekly means data loss could be significant if a failure occurs mid-week.
They consume more storage over time compared to incremental backups.
C). Independent Disk Array (Incorrect)
Redundant Arrays of Independent Disks (RAID) are primarily used for storage performance and fault tolerance, not as an efficient backup methodology.
RAID does not replace the need for incremental or full backups.
IIA Standard 2120 - Risk Management (Assessing IT controls, including backup and data recovery strategies) IIA Standard 2110 - Governance (Ensuring IT risk management aligns with organizational objectives) IIA Standard 2130 - Compliance (Verifying adherence to IT security and backup policies) Step-by-Step Justification:IIA References for This Answer:Thus, the best answer is D. An incremental backup of the database on a daily basis, as it optimizes efficiency, reduces storage usage, and ensures up-to-date backups with minimal disruption.
NEW QUESTION # 430
Organizational activities that complement each other and create a competitive advantage are called a:
Answer: A
NEW QUESTION # 431
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