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IIA Business Knowledge for Internal Auditing Sample Questions (Q81-Q86):

NEW QUESTION # 81
The internal audit function is instructed by the audit committee to assess and give an opinion annually on risk management process effectiveness. However, lacking in-house expertise, the chief audit executive (CAE) initially appoints an independent consultant to assist with this engagement. Which of the following approaches is the most appropriate?

A. The independent consultant accomplishes the entire engagement and forms the opinion
B. Internal auditors carry out the entire engagement and the independent consultant forms the opinion
C. The engagement is wholly performed by the independent consultant and the CAE forms the opinion
D. Internal auditors work with the independent consultant and the CAE forms the opinion

Answer: D

Explanation:
The CAE may engage external experts to provide specialized knowledge when the internal audit function lacks expertise. However, the CAE and internal audit activity must remain responsible for the engagement and for forming the final opinion.
Options A and B are inappropriate because they outsource the responsibility and independence of internal audit to the consultant. Option D improperly delegates forming the opinion to an external party. The correct approach is collaborating with the consultant while retaining responsibility (Option C).
Reference:
IIA Standards - Standard 1210: Proficiency; Implementation Guide 1210.

NEW QUESTION # 82
In an inventory system on a database management system DBMS), one stored record contains part number, part name, part color, and part weight. These individual items are called:

A. Fields.
B. Bytes.
C. Occurrences.
D. Stored files.

Answer: A

Explanation:
A record is a collection of related data items fields). A field data item) is a group of characters representing one unit of information.

NEW QUESTION # 83
What relationship exists between decentralization and the degree, importance, and range of lower-level decision making?

A. Mutually exclusive relationship.
B. Intrinsic relationship.
C. Direct relationship.
D. Inverse relationship.

Answer: C

Explanation:
Decentralization refers to the process by which decision-making authority is distributed to lower levels of management within an organization. The degree, importance, and range of decision-making at lower levels are directly related to the extent of decentralization.
* Direct Relationship Defined:
* As decentralization increases, more decision-making power is transferred to lower levels of the organization.
* This means that managers and employees at lower levels are empowered to make a broader range of decisions with greater significance.
* The Importance of Lower-Level Decision-Making in a Decentralized Structure:
* A decentralized structure allows lower-level managers to respond quickly to operational issues and make important decisions without seeking approval from top management.
* This enables increased efficiency, innovation, and adaptability in a dynamic business environment.
* IIA's Perspective on Governance and Decision-Making:
* According to the International Professional Practices Framework (IPPF) by the Institute of Internal Auditors (IIA), internal auditors must assess the governance structure of an organization, which includes understanding how decision-making authority is allocated.
* The IIA's Three Lines Model highlights the role of management in decision-making, emphasizing the need for a clear and effective delegation of authority.
* IIA Standard 2110 - Governance states that internal auditors must evaluate decision-making processes to ensure they align with the organization's objectives and risk management strategies.
* Supporting Business Concepts:
* Decentralized organizations like multinational corporations, franchises, and divisional structures benefit from empowering lower levels with decision-making authority.
* In contrast, centralized organizations retain control at the top, limiting the scope of decisions at lower levels.
* A direct relationship exists because the more decentralized a company is, the greater the responsibility of lower levels in making crucial decisions.
IIA References:
* IPPF Standards: Standard 2110 - Governance
* IIA's Three Lines Model - Emphasizing clear delegation of authority
* COSO Internal Control Framework - Discusses decentralized decision-making in control environments
* Business Knowledge for Internal Auditing (IIA Study Guide) - Governance and decision-making structure

NEW QUESTION # 84
An internal auditor identified a database administrator with an incompatible dual role. Which of the following duties should not be performed by the identified administrator?

A. Preparing input data and maintaining the database.
B. Designing the database and providing its security
C. Designing and maintaining the database.
D. Maintaining the database and providing its security,

Answer: B

Explanation:
A database administrator (DBA) should not perform duties that compromise segregation of duties (SoD).
A conflict arises when a DBA has both design and security responsibilities, as this creates a risk of unauthorized changes, fraud, or data breaches.
* (A) Designing and maintaining the database.
* Incorrect: These tasks are related but do not create a major conflict, as maintenance follows the design phase.
* (B) Preparing input data and maintaining the database.
* Incorrect: While data preparation is typically a business function, maintaining the database does not create a direct security risk.
* (C) Maintaining the database and providing its security.
* Incorrect: Maintenance involves technical upkeep, and while security controls are crucial, they do not inherently conflict.
* (D) Designing the database and providing its security. (Correct Answer)
* A DBA responsible for both design and security could create backdoors or override security settings, leading to potential data manipulation or fraud.
* IIA Standard 2120 - Risk Management requires proper control segregation to prevent fraud and security risks.
* IIA GTAG 4 - Management of IT Auditing recommends separation of design, security, and administration functions to minimize risks.
* IIA Standard 2120 - Risk Management: Encourages proper separation of duties to mitigate risks.
* IIA GTAG 4 - Management of IT Auditing: Recommends strict control over database access and security roles.
Analysis of Each Option:IIA References Supporting the Answer:Thus, the correct answer is (D) because combining database design and security responsibilities creates a significant conflict of interest, increasing security risks.

NEW QUESTION # 85
According to IIA guidance, which of the following links computers and enables them to -communicate with each other?

A. Networks
B. Operating system
C. Database system
D. Application program code

Answer: A

NEW QUESTION # 86
......

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Answers IIA-CIA-Part3 Free & Reliable IIA-CIA-Part3 Braindumps Pdf

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IIA Business Knowledge for Internal Auditing Sample Questions (Q81-Q86):

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