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Exam Code: IIA-CIA-Part2
Exam Name: Practice of Internal Auditing
Vendor: IIA

60 Questions & Answers
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NEW QUESTION: 1
You are the project manager of GRT project. You discovered that by bringing on more qualified resources or by providing even better quality than originally planned, could result in reducing the amount of time required to complete the project. If your organization seizes this opportunity it would be an example of what risk response?
A. Share
B. Exploit
C. Enhance
D. Accept
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Exploit response is one of the strategies to negate risks or threats that appear in a project. This strategy may be selected for risks with positive impacts where the organization wishes to ensure that the opportunity is realized. Exploiting a risk event provides opportunities for positive impact on a project.
Assigning more talented resources to the project to reduce the time to completion is an example of exploit response.
Incorrect Answers:
A: The enhance strategy closely watches the probability or impact of the risk event to assure that the organization realizes the benefits. The primary point of this strategy is to attempt to increase the probability and/or impact of positive C: Risk acceptance means that no action is taken relative to a particular risk; loss is accepted if it occurs.
D: The share strategy is similar as transfer because in this a portion of the risk is shared with an external organization or another internal entity.

NEW QUESTION: 2
The primary purpose of budgeting is to allocate resources among government activities. all of the includes the basic framework for budgeting EXCEPT:
A. Evaluation
B. Control.
C. planning
D. Accountability.
Answer: C

NEW QUESTION: 3
Welche Abrechnungsclustertabelle wird als Datenquelle zum Befüllen eines Abrechnungsinfotyps verwendet?
Bitte wählen Sie die richtige Antwort.
A. Tabelle Arbeitsplatz / Grundgehalt (WPBP)
B. Tabelle mit Zahlungsinformationen (BT)
C. Ergebnistabelle (RT)
D. Kostenverteilungstabelle (CO)
Answer: C

NEW QUESTION: 4
다음 중 IS 운영위원회의 기능은 무엇입니까?
A. 주요 프로젝트 승인 및 모니터링, IS 계획 및 예산 현황
B. 공급 업체 제어 변경 통제 및 테스트 모니터링
C. 정보 처리 환경 내에서 직무 분리
D. IS 부서와 최종 사용자 간의 연락
Answer: A
Explanation:
설명:
IS 운영위원회는 일반적으로 주요 IS 프로젝트에 대한 일반 검토위원회의 역할을 수행하며 일상적인 작업에 관여해서는 안됩니다. 따라서 그 기능 중 하나는 주요 프로젝트, IS 계획 및 예산의 상태를 승인하고 모니터링하는 것입니다. 공급 업체 변경 제어는 아웃소싱 문제이므로 IS 관리가 모니터링해야합니다. 정보 처리 환경 내의 직무 분리를 보장하는 것은 IS 관리 책임입니다. IS 부서와 최종 사용자 간의 연락은 개별 당사자의 기능이며 위원회는 아닙니다.


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