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CIA Challenge Exam Qualified Info Systems Auditor CIA Challenge Exam

Qualified Info Systems Auditor CIA Challenge Exam

Last Update Apr 2, 2025
Total Questions : 150

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Questions 2

Operational management In the IT department has developed key performance indicator reports, which are reviewed in detail during monthly staff meetings. This activity is designed to prevent which of the following conditions?

Options:

A.  

Knowledge/skills gap.

B.  

Monitoring gap.

C.  

Accountability reward failure

D.  

Communication failure

Discussion 0
Questions 3

When taken by a chief audit executive, which of the following actions would be most likely to prevent division management from exaggerating sales reports

1.Announcing a series of internal audit engagements focusing on compliance with corporate sales-reporting policies.

2.Asking the president and the board to issue a statement of corporate policy stressing the importance of accurate management reporting and the negative consequences of intentional misreporting

3.Setting up a hotline for employees to report fraudulent behavior anonymously.

4.Assisting the controller in developing and monitoring a series of business process indicators, which are historically correlated with, but independent of. sales.

Options:

A.  

1 and 2 only.

B.  

2 and 3 only.

C.  

2 and 4 only.

D.  

3 and 4 only.

Discussion 0
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Questions 4

A bicycle manufacturer incurs a combination of fixed and variable costs with the production of each bicycle. Which of the following statements is true regarding these costs?

Options:

A.  

if the number of bicycles produced is increased by 15 percent, the variable cost per unit will increase proportionally

B.  

The fixed cost per unit will vary directly based on the number of bicycles produced during the production cycle.

C.  

The total variable cost will vary proportionally and inversely with the number of bicycles produced during a production run.

D.  

if the number of bicycles produced is increased by 30 percent, the fixed cost per unit will decline.

Discussion 0
Questions 5

An internal auditor discovered fraud while performing an audit of an organization's procurement process. Which of the following describes the greatest benefit of using forensic auditing techniques in this scenario?

Options:

A.  

Enhanced capability to prevent frauds from occurring.

B.  

Greater assurance that procurement frauds will be detected in a timely manner

C.  

Improved capability of evaluating fraud risks within the organization.

D.  

Greater understanding of fraud through better evidence collection

Discussion 0

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