Helping Hand Questions for IIA-CIA-Part3-3P

Page: 2 / 18

Question 8

Which of the following controls is designed to mitigate a physical IT risk?

Options:

An automated fire prevention system.

Access control restrictions in a system.

Anti-malware protection software.

A network isolating firewall system.

Question 9

Which of the following performance measures disincentivizes engaging in earnings management?

Options:

Linking performance to profitability measures such as return on investment.

Linking performance to the stock price.

Linking performance to quotas such as units produced.

Linking performance to nonfinancial measures such as customer satisfaction and employees training.

Question 10

The following transactions and events occurred during the year:

- $300,000 of raw materials were purchased, of which $20,000 were returned because of defects

- $600,000 of direct labor costs were incurred.

- S750.000 of manufacturing overhead costs were incurred.

What is the organization's cost of goods sold for the year?

Options:

$1.480.000

$1 500 000

$1,610.000

$1650 000

Question 11

Which of the following would be a risk in the development of end-user computing (EUC) applications, compared to traditional information systems?

Options:

Management might place the same degree of reliance in reports produced by EUC applications as it does in reports produced under traditional systems development procedures.

The organization may incur higher application development and maintenance costs for EUC systems.

Since development time is typically longer for EUC applications, management may not be able to respond quickly to competitive pressures

Management may not be able to make quick and accurate decisions due to a diminished capacity to respond to managerial requests for computerized information

Page: 2 / 18