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    IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q268-Q273):

    NEW QUESTION # 268
    Operational management in the IT department has introduced performance evaluation policies that are linked to employees achieving continuing education hours. This activity is designed to prevent which of the following conditions?

    • A. Communication failure.
    • B. Monitoring gap
    • C. Knowledge/skills gap
    • D. Accountability/reward failure.

    Answer: C


    NEW QUESTION # 269
    Which of the following borrowing options is an unsecured loan?

    • A. An issue of commercial paper.
    • B. Pledged accounts receivable.
    • C. Second-mortgage financing from a bank.
    • D. Asset-based financing.

    Answer: A


    NEW QUESTION # 270
    An internal auditor performed a review of IT outsourcing and found that the service provider was failing to meet the terms of the service level agreement. Which of the following approaches is most appropriate to address this concern?

    • A. The organization should work with the service provider to review the current agreement and expectations relating to objectives, processes, and overall performance.
    • B. The organization should proactively monitor the performance of the service provider, escalate concerns, and use penalty clauses in the contract where necessary.
    • C. The organization should ensure that there is a clear management communication strategy and path for evaluating and reporting on all outsourced services concerns.
    • D. The organization should review the skill requirements and ensure that the service provider is maintaining sufficient expertise and retaining skilled resources.

    Answer: B


    NEW QUESTION # 271
    Which of the following statements about mentoring is true?
    1) Mentoring can be used effectively for increasing employee retention
    2) Mentoring can be used effectively in reducing employees frustration.
    3) Mentoring can be used effectively for increasing organization communication.
    4) Mentoring can be used effectively as a short term activity consisting of instruction and training

    • A. 1, 3. and 4 only.
    • B. 1. 2 and 4 only
    • C. 1,2. 3, and 4
    • D. 1 2. and 3 only.

    Answer: D


    NEW QUESTION # 272
    An employee frequently uses a personal smart device to send and receive work-related emails. Which of the following controls would be most effective to mitigate security risks related to these transmissions?

    • A. Data encryption.
    • B. Hardware encryption.
    • C. Authentication.
    • D. Software encryption

    Answer: A


    NEW QUESTION # 273
    ......

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