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killtest は、IIA 認定 IIA-CIA-Part3-3P 試験に素早く合格するのに役立つ Web サイトです

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Which of the following security controls would provide the most efficient and effective authentication for customers to access their online shopping account?
A. 12-digit password feature.
B. Security question feature.
C. Voice recognition feature.
D. Two-level sign-on feature.
Answer: A


As it relates to the data analytics process, which of the following best describes the purpose of an internal auditor who cleaned and normalized data?
A. The auditor eliminated duplicate information.
B. The auditor organized data to minimize useless information.
C. The auditor made data usable for a specific purpose by ensuring that anomalies were identified and corrected.
D. The auditor ensured data fields were consistent and that data could be used for a specific purpose.
Answer: C


Which of the following characteristics applies to an organization that adopts a flat structure?
A. The structure is dispersed geographically.
B. The hierarchy levels are more numerous.
C. The span of control is wide.
D. The lower-level managers are encouraged to exercise creativity when solving problems.
Answer: C


When using data analytics during a review of the procurement process what is the first step in the analysis process?
A. Identity data anomalies and outliers
B. Define questions to be answered
C. identify data sources available
D. Determine the scope of the data extract
Answer: C


During an audit of the organization's annual financial statements, the internal auditor notes that the current cost of goods sold percentage is substantially higher than in prior years. Which of the following is the most likely explanation for this increase?
A. Cost of raw material inventory items is decreasing.
B. Process to manufacture goods is more efficient.
C. Labor productivity to produce goods is increasing.
D. Write-off of inventory is increasing.
Answer: D