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IIA-CIA-Part3 Questions Bank

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Question 20

Which of the following is a characteristic of big data?

Options:

A.

Big data is often structured.

B.

Big data analytic results often need to be visualized.

C.

Big data is often generated slowly and is highly variable.

D.

Big data comes from internal sources kept in data warehouses.

Question 21

Which of the following represents an inventory costing technique that can be manipulated by management to boost net income by selling units purchased at a low cost?

Options:

A.

First-in. first-out method (FIFO).

B.

Last-in, first-out method (LIFO).

C.

Specific identification method.

D.

Average-cost method

Question 22

Which of the following activities best illustrates a user's authentication control?

Options:

A.

Identity requests are approved in two steps.

B.

Logs are checked for misaligned identities and access rights.

C.

Users have to validate their identity with a smart card.

D.

Functions can toe performed based on access rights

Question 23

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

Options:

A.

Linking performance to profitability measures such as return on investment.

B.

Linking performance to the stock price.

C.

Linking performance to quotas such as units produced.

D.

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

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Exam Code: IIA-CIA-Part3
Exam Name: Business Knowledge for Internal Auditing
Last Update: Nov 21, 2024
Questions: 340
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