IIA-CIA-Part3-3P Exam Dumps - IIA CIA Questions and Answers

Debit indicates the right side of an account and credit the left side.

Debit means an increase in an account and credit means a decrease.

Credit indicates the right side of an account and debit the left side.

Credit means an increase in an account and debit means a decrease.

Provide training on social engineering attacks

Encrypt the customer information retained by the organization

Establish policies that discipline those who misuse customer information

Allocate access profiles for each end user of the information

They improve the effectiveness of spot check testing techniques

They allow greater insight into high risk areas.

They reduce the overall scope of the audit engagement.

They increase the internal auditor's objectivity

A company reports trading and investment securities at their market cost.

A building purchased last year for $1 million is currently worth $1.2 million, but the company still reports the building at $1 million.

A building purchased last year for $1 million is currently worth $1.2 million, and the company adjusts the records to reflect the current value.

A company reports assets at either historical or fair value, depending which is closer to market value.

Not installing anti-malware software

Updating operating software in a haphazard manner

Applying a weak password for access to a mobile device

Jailbreaking a locked smart device.

Affective component.

Cognition component.

Thinking component.

Behavioral component.

Company goods that were sold during the year free on board shipping point that have been shipped but not yet received by the customer

Goods purchased by the company free on board destination mat have not yet been received

Goods on consignment, which the company is trying to sell for its customers

Company goods tor sale on consignment at a consignment shop

Invest in marketing.

Invest in research and development.

Control costs.

Shift toward mass production.

Conform with all other parts of The IIA's Standards and provide appropriate disclosures.

Conform with all other parts of The IIA's Standards; there is no need to provide appropriate disclosures.

Continue the engagement without conforming with the other parts of The IIA's Standards.

Withdraw from the engagement.

Performing a system audit.

Making system changes.

Testing policy compliance.

Conducting system monitoring.