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IIA Business Knowledge for Internal Auditing Sample Questions (Q169-Q174):

NEW QUESTION # 169
An organization has collected data on the complaints made by personal computer users and has categorized the complaints.

The chart displays the:

A. Absolute frequency of each computer complaint.
B. Relative frequency of each computer complaint.
C. Median of each computer complaint.
D. Arithmetic mean of each computer complaint.

Answer: A

Explanation:
This Pareto diagram depicts the frequencies of complaints in absolute terms. It displays the actual number of each type of complaint. The chart does not display arithmetic means, relative frequencies, or medians of each type of complaint.

NEW QUESTION # 170
Which of the following differentiates a physical access control from a logical access control?

A. Physical access controls secure tangible IT resources, whereas logical access controls secure software and data internal to the IT system.
B. Physical access controls include firewalls, user IDs, and passwords, whereas logical access controls include locks and security guards.
C. Physical access controls secure software and data internal to the IT system, whereas logical access controls secure tangible IT resources.
D. Physical access controls include input processing and output controls, whereas logical access controls include locked doors and security guards.

Answer: A

Explanation:
Comprehensive and Detailed In-Depth Explanation:
Physical access controls are security measures designed to prevent unauthorized physical access to tangible IT resources, such as computer hardware, servers, and networking equipment. Examples include locks, security guards, and biometric access systems. In contrast, logical access controls protect access to software and data within the IT system, ensuring that only authorized users can interact with digital resources. These controls include mechanisms like user IDs, passwords, firewalls, and encryption. Option A accurately captures this distinction, whereas the other options either reverse the definitions or misclassify examples of physical and logical controls.

NEW QUESTION # 171
An internal auditor is trying to assess control risk and the effectiveness of an organization's internal controls. Which of the following audit procedures would not provide assurance to the auditor on this matter?

A. Observing the organization's operations.
B. Reading the board's minutes.
C. Interviewing the organization's employees.
D. Inspecting manuals and documents.

Answer: B

NEW QUESTION # 172
All of the following are possible explanations for a significant unfavorable material efficiency
variance except:

A. Cutbacks in preventive maintenance.
B. A large number of rush orders.
C. An inadequately trained and supervised labor force.
D. Production of more units than planned for in the master budget.

Answer: D

NEW QUESTION # 173
An organization is considering mirroring the customer data for one regional center at another center. A disadvantage of such an arrangement would be:

A. Confusion about where customer data are stored.
B. Lack of awareness of the state of processing.
C. Interference of the mirrored data with the original source data.
D. Increased cost and complexity of network traffic.

Answer: D

NEW QUESTION # 174
......

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IIA IIA-CIA-Part3 Exam | IIA-CIA-Part3 Exam Format - Help you Pass IIA-CIA-Part3 Exam for Sure

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IIA Business Knowledge for Internal Auditing Sample Questions (Q169-Q174):

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