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| Section | Objectives |
|---|---|
| Topic 1: Business Acumen and Global Business Environment | - Business strategies and objectives alignment - Organizational structure and business processes - Global business environment and market influences |
| Topic 2: Information Technology and Business Systems | - System development lifecycle concepts - Information systems and data governance - IT controls and cybersecurity fundamentals |
| Topic 3: Financial Management | - Budgeting and cost control - Managerial accounting concepts - Financial statements and reporting basics |
| Topic 4: Information Security and Business Continuity | - Information security management principles - Business continuity and disaster recovery - Data protection and privacy considerations |
| Topic 5: Risk Management and Regulatory Environment | - Internal controls and governance concepts - Compliance and regulatory frameworks - Enterprise risk management (ERM) principles |
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NEW QUESTION # 352
A seller's price is below an appropriate measure of costs. Moreover, the seller has a reasonable prospect of recovering the resulting loss in the future through higher prices or a greater market share. Accordingly, the seller has engaged in:
Answer: D
Explanation:
Predatory pricing is intentionally pricing below cost to eliminate competition and reduce supply. Many statutes prohibit the practice. Pricing is predatory when two conditions are met: (1) the seller's price is below an appropriate measure of its costs, and (2) it has a reasonable prospect of recovering the resulting loss through higher prices or greater market share.
NEW QUESTION # 353
An IT auditor is evaluating IT controls of a newly purchased information system. The auditor discovers that logging is not configured al database and application levels. Operational management explains that they do not have enough personnel to manage the logs and they see no benefit in keeping logs. Which of the fallowing responses best explains risks associated with insufficient or absent logging practices?
Answer: D
NEW QUESTION # 354
Which of the following risks is best addressed by encryption?
Answer: D
Explanation:
Comprehensive and Detailed In-Depth Explanation:
Encryption is a security measure that protects the confidentiality of sensitive data by converting it into an unreadable format. This directly addresses privacy risks by preventing unauthorized access to personal or confidential information.
Option A (Information integrity risk) - Integrity controls (e.g., checksums, hash functions) address this risk.
Option C (Access risk) - Managed through authentication and access controls, not encryption.
Option D (Software risk) - Related to vulnerabilities, which encryption does not directly mitigate.
Since encryption protects privacy by securing sensitive data, Option B is correct.
Reference: IIA IT Security - Data Privacy & Encryption Standards
NEW QUESTION # 355
Internal auditors want to increase the likelihood of identifying very small control and transaction anomalies in their testing that could potentially be exploited to cause material breaches. Which of the following techniques would best meet this objective?
Answer: D
Explanation:
To identify very small control and transaction anomalies, internal auditors should analyze the entire dataset rather than a sample. Full population analysis increases the likelihood of detecting:
Unusual transaction patterns, including fraud, errors, and control weaknesses.
Rare or subtle anomalies that might be missed in sampling-based audits.
Machine-learning-based fraud detection and exception analysis.
A). Analysis of the full population of existing data. (Correct)
This approach ensures complete coverage, reduces sampling risk, and detects rare anomalies.
Modern data analytics tools allow auditors to analyze entire datasets efficiently.
B). Verification of the completeness and integrity of existing data. (Incorrect) While data integrity checks ensure reliable data, they do not actively identify anomalies or suspicious patterns.
C). Continuous monitoring on a repetitive basis. (Incorrect, but relevant) Continuous monitoring is useful for ongoing fraud detection, but it does not guarantee full anomaly detection unless it covers all transactions.
Full population analysis is more comprehensive for identifying small anomalies.
D). Analysis of the databases of partners, such as suppliers. (Incorrect) While analyzing external data sources can uncover vendor fraud, it does not address internal control or transaction anomalies within the organization.
IIA GTAG 3 - Continuous Auditing recommends full population analysis as a best practice for anomaly detection.
IIA Standard 1220 - Due Professional Care requires auditors to use advanced analytical techniques to detect control weaknesses.
COSO Framework - Fraud Risk Management Guide suggests full transaction data analysis for effective fraud detection.
Explanation of Answer Choices:IIA References:Thus, the correct answer is A. Analysis of the full population of existing data.
NEW QUESTION # 356
Which of the following engagement observations would provide the least motivation for management to amend or replace an existing cost accounting system?
Answer: A
NEW QUESTION # 357
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