IIA-CIA-Part1 Exam Question 186
An internal auditor is reviewing a new automated human resources system. The system contains a table of pay rates which are matched to the employee job classifications.
The best control to ensure that the table is updated correctly for only valid pay changes would be to:
The best control to ensure that the table is updated correctly for only valid pay changes would be to:
IIA-CIA-Part1 Exam Question 187
Which of the following indicates that internal audit independence may be compromised?
IIA-CIA-Part1 Exam Question 188
An internal auditor for a large computer company suspects that returned computer systems are being repackaged as new products and shipped to other customers before the defects have been repaired. Which of the following would be the most persuasive piece of evidence in support of the auditor's suspicions?
IIA-CIA-Part1 Exam Question 189
At what point in time can an organization conclude that the established organizational governance framework was correctly implemented?
IIA-CIA-Part1 Exam Question 190
Which two of the following are preventive controls in a check disbursement process?
1. Daily reconciliation of the bank account used for check disbursements and prompt follow-up of un- reconciled items.
2. Segregation of the following duties: establishing new vendors, approving checks, and reconciling the bank account.
3. An activity report detailing who accesses the check disbursement system and the nature of any action taken in the system.
4. Evidence of strong access controls ensuring that authorized individuals have access only to the functions related to their responsibilities.
1. Daily reconciliation of the bank account used for check disbursements and prompt follow-up of un- reconciled items.
2. Segregation of the following duties: establishing new vendors, approving checks, and reconciling the bank account.
3. An activity report detailing who accesses the check disbursement system and the nature of any action taken in the system.
4. Evidence of strong access controls ensuring that authorized individuals have access only to the functions related to their responsibilities.