An employee frequently uses a personal smart device to send and receive work-related emails. Which of the following controls would be most effective to mitigate security risks related to these transmissions?A . Hardware encryption.B...
Which of the following statements regarding program change management is not correct?A . The goal of the change management process is to sustain and improve organizational operations.B . The degree of risk associated with...
Which of the following is true regarding an organization's relationship with external stakeholders?A . Specific guidance must be followed when interacting with nongovernmental organizations.B . Disclosure laws tend to be consistent from one jurisdiction...
According to IIA guidance, which of the following statements is true regarding periodic internal assessments of the internal audit activity?A . Internal assessments are conducted to benchmark the internal audit activity's performance against industry...
An internal auditor in a small broadcasting organization was assigned to review the revenue collection process. The auditor discovered that some checks from three customers were never recorded in the organization's financial records. Which...
Forty-five percent of an organization's customer payments are submitted online. Eight percent of online payments are rejected. Executive management decides to outsource its online payment services to a contractor that will assume 75 percent...
In order to provide useful information for an organization's risk management decisions, which of the following factors is least important to assess?A . The underlying causes of the risk.B . The impact of the...
According to IIA guidance, which of the following statements about working papers is false?A . They assist in the implementation of recommendations.B . They provide support for communication to third parties.C . They demonstrate...
The internal audit activity is planning a procurement audit and needs to obtain a thorough understanding of the subcontracting process, which can involve multiple individuals in multiple countries. Which of the following internal audit...
An internal auditor was asked to review an equal equity partnership In one sampled transaction Partner A transferred equipment into the partnership with a self-declared value of $10,000 and Partner B contributed equipment with...
