CIA Challenge Exam IIA-ACCA Updated Exam

The organization should review the skill requirements and ensure that the service provider is maintaining sufficient expertise and retaining skilled resources.

The organization should proactively monitor the performance of the service provider, escalate concerns, and use penalty clauses in the contract where necessary.

The organization should ensure that there is a clear management communication strategy and path for evaluating and reporting on all outsourced services concerns.

The organization should work with the service provider to review the current agreement and expectations relating to objectives, processes, and overall performance.

The auditor eliminated duplicate information.

The auditor organized data to minimize useless information.

The auditor made data usable for a specific purpose by ensuring that anomalies were identified and corrected.

The auditor ensured data fields were consistent and that data could be used for a specific purpose.

Data relationships are assumed to exist and to continue where no known conflicting conditions exist.

Analytical procedures are intended primarily to ensure the accuracy of the information being examined.

Data relationships cannot include comparisons between operational and statistical data

Analytical procedures can be used to identify unexpected differences but cannot be used to identify the absence of differences

Information integrity risk.

Privacy risk

Access risk

Software risk