IIA Certified Internal Auditor Exam CIA Dumps in PDF

Free IIA CIA Real Questions (page: 21)

Which statement is not true regarding the performance management process?

  1. Staff specialists own the process in order to ensure implementation and accountability.
  2. Subordinates and superiors have shared responsibility for managing the process.
  3. Performance management is linked to competence and knowledge management.
  4. Performance management is integrated into other organizational and human resource processes.

Answer(s): A



Which of the following environments is most likely to help prevent fraud within an organization?

I). Realistic organizational goals and objectives have been set.
II). Legal counsel is available for consultation on a timely basis.
III). Procedures exist to investigate fraud when it is identified.
IV). A well-designed control system exists.

  1. I and II only.
  2. I and IV only.
  3. II and III only.
  4. III and IV only.

Answer(s): B



Which of the following is an objective of internal control?

  1. Reconciliation.
  2. Accuracy.
  3. Segregation of duties.
  4. Authorization.

Answer(s): B



An internal audit activity encounters a scope limitation from senior management that will affect its ability to meet its goals and objectives for a potential engagement client.
The nature of the scope limitation should be

  1. Noted in the audit workpapers, but the engagement should be carried out as scheduled, with any necessary adjustments made based on the scope limitation.
  2. Communicated to the external auditors so that they can investigate the area in more detail.
  3. Communicated, preferably in writing, to the board.
  4. Communicated to management, stating that the limitation will not be accepted because it would impair the audit activity's independence.

Answer(s): C



Which of the following situations allows for the most objectivity on the part of an internal auditor?

  1. Assessing testing procedures in a new computer system.
  2. Performing a risk assessment of a new financial instrument.
  3. Drawing conclusions from a sample of financial transactions.
  4. Comparing current environmental activities against legislation.

Answer(s): D



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7/12/2023 9:10:00 AM

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8/28/2023 2:48:00 AM

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9/24/2023 4:53:00 PM

admin guide (windows) respond to malicious causality chains. when the cortex xdr agent identifies a remote network connection that attempts to perform malicious activity—such as encrypting endpoint files—the agent can automatically block the ip address to close all existing communication and block new connections from this ip address to the endpoint. when cortex xdrblocks an ip address per endpoint, that address remains blocked throughout all agent profiles and policies, including any host-firewall policy rules. you can view the list of all blocked ip addresses per endpoint from the action center, as well as unblock them to re-enable communication as appropriate. this module is supported with cortex xdr agent 7.3.0 and later. select the action mode to take when the cortex xdr agent detects remote malicious causality chains: enabled (default)—terminate connection and block ip address of the remote connection. disabled—do not block remote ip addresses. to allow specific and known s

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