Question 1

Which of the following risk factors is most subjective?

Options :

A : Prior audit findings.

B : Competency of operating management.

C : Size of the unit being audited.

D : Changes in staff, systems, or the environment.

Answer: B

Question 2

The best way to protect data on personal computers against ransomware attacks is to:

Options :

A : B.Store central backup data on local flash drives.

B : D.Store local backup data on local servers.

C : A.Store a company backup data on a cloud storage system.

D : C.Store central backup data on central servers.

Answer: C

Question 3

Compliance programs assist organizations by doing which of the following?I. Evaluating business continuity.II. Determining director and officer liability.III. Evaluating disaster recovery plans.

Options :

A : I, II, and Ill.

B : I only.

C : I and II only.

D : II only.

Answer: D

Question 4

During the planning phase of an audit of suspected overbilling on contracts for security services, an auditor should perform all of the following except

Options :

A : Obtaining a copy of the contract between the two organizations.

B : Interviewing an official of the security services company to determine the cause of recent increases in billings for services.

C : Preparing an engagement program.

D : Interviewing the manager who requested the audit engagement.

Answer: B

Question 5

Each of the following statements about key performance indicators (KPIs) are correct, except:

Options :

A : KPIs measure factors that are critical to the success of an organization.

B : KPIs measure only financial performance.

C : KPIs focus on short-term and long-term performance.

D : KPIs often arise as a result of a SWOT analysis.

Answer: B

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