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Exam Name:	ACCA CIA Challenge Exam
Exam Code:	IIA-ACCA Dumps
Vendor:	IIA	Certification:	CIA Challenge Exam
Questions:	604 Q&A's	Shared By:	anabia

Question 72

In an organization where enterprise risk management practices are mature, which of the following is a core internal audit role?

Options:

Giving assurance that risks are evaluated correctly.

Developing the risk management strategy for the board's approval.

Facilitating the identification and evaluation of risks.

Coaching management in responding to risk.

Discussion

Question 73

According to IIA guidance, which of the following steps are most important for an internal auditor to perform when evaluating an organization's social and environmental impact on the local community?

Determine whether previous incidents have been reported, managed, and resolved.
Determine whether a business contingency plan exists.
Determine the extent of transparency in reporting.
Determine whether a cost/benefit analysis was performed for all related projects.

Options:

1 and 3.

1 and 4.

2 and 3.

2 and 4.

Discussion

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Question 74

Which of the following best describes the purpose of disaster recovery planning?

Options:

To reconstitute systems efficiently following a disruptive event.

To define rules on how devices within the system should communicate after a disaster.

To describe how data should move from one system to another system in case of an emergency.

To establish a protected area of network that is accessible to the public after a disaster

Discussion

Question 75

A multinational organization has multiple divisions that sell their products internally to other divisions. When selling internally, which of the following transfer prices would lead to the best decisions for the organization?

Options:

Full cost

Full cost plus a markup.

Market price of the product

Variable cost plus a markup

Discussion

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