Question 1

An internal auditor is trying to assess control risk and the effectiveness of an organization's internal controls. Which of the following audit procedures would not provide assurance to the auditor on this matter?

Options :

A : Interviewing the organization-s employees.

B : Observing the organization-s operations.

C : Reading the board-s minutes.

D : Inspecting manuals and documents.

Answer: C

Question 2

An internal auditor is reviewing physical and environmental controls for an IT organization. Which control activity should not be part of this review?

Options :

A : Develop and test the organization-s disaster recovery plan.

B : Install and test fire detection and suppression equipment.

C : Restrict access to tangible IT resources.

D : Ensure that at least one developer has access to both systems and operations.

Answer: D

Question 3

Which of the following activities would come last in the development and implementation of a privacy and data protection program?

Options :

A : Selecting the privacy and data protection framework

B : Establishing an assessment and communication format

C : Defining the scope of implementation procedures

D : Defining the privacy and data protection risks

Answer: B

Question 4

During a review of the accounts payable process, an internal auditor gathered all of the vendor payment transactions for the past 24 months. The auditor then used an analytics tool to identify the top five vendors that received the highest sum of payments.

Which of the following analytics techniques did the auditor apply?

Options :

A : Process analysis.

B : Process mining.

C : Data analysis.

D : Data mining.

Answer: A

Question 5

Which of the following is an example of a key systems development control typically found in the in-house development of an application system?

Options :

A : Logical access controls monitor application usage and generate audit trails.

B : The development process is designed to prevent, detect, and correct errors that may occur.

C : A record is maintained to track the process of data from input, to output, to storage.

D : Business users' requirements are documented, and their achievement is monitored.

Answer: C