Iia dumpskey cia Challenge Exam Iia-acca Full Course Free by Romie q362 vce pdf

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Exam Name:	ACCA CIA Challenge Exam
Exam Code:	IIA-ACCA Dumps
Vendor:	IIA	Certification:	CIA Challenge Exam
Questions:	604 Q&A's	Shared By:	romie

Question 48

Given the highly technical and legal nature of privacy issues, which of the following statements best describes the internal audit activity's responsibility with regard to assessing an organization's privacy framework?

Options:

If an organization does not have a mature privacy framework, the internal audit activity should assist in developing and implementing an appropriate privacy framework.

Because the audit committee is ultimately responsible for ensuring that appropriate control processes are in place to mitigate risks associated with personal information, the internal audit activity is C. required to conduct privacy assessments.

The internal audit activity may delegate to nonaudit IT specialists the responsibility of determining whether personal information has been secured adequately and data protection controls are sufficient.

The internal audit activity should have appropriate knowledge and competence to conduct an asses .......framework.

Discussion

Question 49

According to The IIA's Code of Ethics, which of the following actions violates the principle of confidentiality?

Options:

Accepting a consulting request in the IT department without possessing the requisite experience.

Providing personal tax preparation services for a fee for several employees during the lunch hour.

Providing a friend with the marketing strategic plan, which she will use to prepare her university thesis.

Agreeing to reword an observation to avoid the client complaining directly to the auditor's supervisor.

Discussion

Question 50

While preparing for an audit of senior management expenses, the chief audit executive (CAE) learns that management is unable to locate a number of original expense claims to support the related disbursements. She decides to defer the engagement until they can be located. Which of the following principles likely guided the CAE's decision?

Options:

Objectivity.

Proficiency.

Independence.

Due professional care.

Discussion

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Question 51

Which of the following is the most common way that occupational fraud is detected?

Options:

Internal audits.

Whistleblower hotline.

Key controls.

External audits.

Discussion

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