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IIA Internal Audit Function Sample Questions (Q470-Q475):

NEW QUESTION # 470
An organization is considering integration of governance, risk., and compliance (GRC) activities into a centralized technology-based resource. In implementing this GRC resource, which of the following is a key enterprise governance concern that should be fulfilled by the final product?

A. The board should be fully satisfied that there is an effective system of governance in place through accurate, quality information provided.
B. Compliance, audit, and risk management can find and seek efficiencies between their functions through integrated information reporting.
C. Data analytics can be utilized for trending of the data to ensure that patterns and ongoing monitoring occurs throughout the organization.
D. Key compliance and risk metrics can be tracked and compared throughout the enterprise, aiding in identifying problem departments.

Answer: A

Explanation:
When an organization integrates governance, risk, and compliance (GRC) activities into a centralized technology-based resource, enterprise governance must ensure that the system:
Supports strategic decision-making by the board and senior management.
Provides accurate, reliable, and quality information to demonstrate an effective governance framework.
Aligns with IIA Standard 2110 - Governance, which requires auditors to assess whether the organization's governance structure supports accountability, transparency, and effective decision-making.
(A) The board should be fully satisfied that there is an effective system of governance in place through accurate, quality information provided. (Correct Answer) Governance is about ensuring that stakeholders, particularly the board, have confidence in the organization's control environment and decision-making process.
IIA Standard 2110 (Governance) states that internal auditors must evaluate the adequacy and effectiveness of governance structures.
A GRC system should ensure transparency, accountability, and quality reporting to enable strategic governance oversight.
(B) Compliance, audit, and risk management can find and seek efficiencies between their functions through integrated information reporting.
While improving efficiency is a benefit of a GRC system, it is a secondary objective, not a primary enterprise governance concern.
(C) Key compliance and risk metrics can be tracked and compared throughout the enterprise, aiding in identifying problem departments.
Tracking risk metrics is useful but does not directly address governance at the board level, making this answer incomplete.
(D) Data analytics can be utilized for trending of the data to ensure that patterns and ongoing monitoring occurs throughout the organization.
Analytics support monitoring, but the core governance concern is ensuring the board's confidence in the system.
IIA Standard 2110 - Governance: Internal auditors must assess whether governance processes are effective.
GTAG 1 - Information Technology Risks and Controls: IT governance must provide quality, reliable information for decision-making.
COSO ERM Framework: Emphasizes governance as a key driver of enterprise risk management.
Analysis of Each Option:IIA References Supporting the Answer:Thus, the correct answer is (A) because effective enterprise governance relies on accurate and high-quality information for strategic decision-making.

NEW QUESTION # 471
Which of the following best describes a cyberattacK in which an organization faces a denial-of-service threat created through malicious data encryption?

A. Hacking.
B. Phishing.
C. Ransomware.
D. Makvare

Answer: C

Explanation:
Ransomware is a type of cyberattack where malicious software encrypts an organization's data, making it inaccessible until a ransom is paid to the attacker. This aligns with the question's scenario, where denial-of- service is caused by malicious data encryption.
Let's analyze the options:
* A. Phishing:
* Phishing is a social engineering attack that tricks individuals into providing sensitive information, such as usernames, passwords, or credit card numbers. It does not involve encryption or direct denial-of-service.
* B. Ransomware (# Correct Answer):
* Ransomware encrypts critical data and demands a ransom for its release, effectively causing a denial-of-service scenario since the victim cannot access their own systems.
* Some well-known ransomware attacks include WannaCry and NotPetya.
* C. Hacking:
* Hacking is a broad term for unauthorized access to systems but does not specifically refer to denial-of-service through encryption. Ransomware is a specific type of hacking attack.
* D. Malware:
* Malware (malicious software) is a general category that includes viruses, trojans, worms, spyware, and ransomware. While ransomware is a type of malware, not all malware encrypts data to demand ransom.
* IIA Global Technology Audit Guide (GTAG) - Auditing Cybersecurity Risks - Discusses various cyber threats, including ransomware.
* NIST Cybersecurity Framework (CSF) - Defines ransomware as a major threat that disrupts business continuity.
* COBIT Framework (Control Objectives for Information and Related Technologies) - Addresses risks associated with ransomware and how internal auditors should assess controls.
* ISO/IEC 27001 - Information Security Management Systems (ISMS) - Identifies the importance of cybersecurity measures to prevent ransomware attacks.
IIA References:

NEW QUESTION # 472
Before authorizing payment of an EDI invoice, the computer automatically compares the invoice with the purchase order and receiving report data. When the system was being developed, the auditor reviewed the payment authorization program and made recommendations. Which one of the following was most likely recommended by the auditor for the situation in which the quantity invoiced is greater than the quantity received?

A. Authorize payment of the full invoice, but maintain an open purchase order record for the missing goods.
B. Pay the amount billed and adjust the inventory for the difference.
C. Prepare an exception report.
D. Return the invoice to the vendor.

Answer: C

Explanation:
An exception report error listing) should be issued so that company personnel can investigate the discrepancy, determine its cause, and take appropriate corrective action.

NEW QUESTION # 473
Which of the following statements Is true regarding the use of centralized authority to govern an organization?

A. When authority is centralized, the alignment of activities to achieve business goals typically is decreased.
B. Using separation of duties to mitigate collusion is reduced only when authority is centralized.
C. Fraud committed through collusion is more likely when authority is centralized.
D. Centralized managerial authority typically enhances certainty and consistency within an organization.

Answer: D

Explanation:
Centralized authority refers to decision-making being concentrated at the top levels of an organization, ensuring uniform policies and procedures across departments.
Let's analyze each option:
A). Fraud committed through collusion is more likely when authority is centralized.
Incorrect. Centralized authority reduces the chances of fraud by enforcing strict oversight and controls.
Decentralized structures may create more opportunities for fraud due to inconsistent policies.
B). Centralized managerial authority typically enhances certainty and consistency within an organization. # (Correct Answer) Correct. Centralized authority ensures consistent decision-making, standardized processes, and clear policies, reducing uncertainty.
For example, in a multinational company, a centralized governance structure ensures compliance with financial reporting standards across all subsidiaries.
C). When authority is centralized, the alignment of activities to achieve business goals typically is decreased.
Incorrect. Centralized authority actually helps in aligning business activities toward strategic goals by ensuring uniform direction and coordination.
D). Using separation of duties to mitigate collusion is reduced only when authority is centralized.
Incorrect. Separation of duties (SoD) is a key internal control mechanism that exists regardless of centralization. Organizations implement SoD through policies, not just governance structures.
IIA Standard 2110 - Governance - Emphasizes the importance of clear governance structures in organizations.
COSO Internal Control - Integrated Framework - Discusses centralization and its impact on risk management and control effectiveness.
IIA Global Technology Audit Guide (GTAG) - Enterprise Risk Management (ERM) - Highlights the role of centralized authority in aligning corporate strategies.
ISO 37000:2021 - Governance of Organizations - Outlines how centralized governance improves organizational consistency and decision-making.
IIA References:

NEW QUESTION # 474
Which of the following control frameworks groups IT business assurance objectives into the five categories of availability, capability, functionality, protectibility, and accountability?

A. COBIT
B. COSO
C. eSAC
D. GTAG

Answer: C

Explanation:
eSAC's IT business assurance objectives fall into these five categories: availability, capability, functionality, protectibility, and accountability.

NEW QUESTION # 475
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