Free IIA-CIA-Part3 Exam Braindumps

- (Exam Topic 1)
Which of the following is true regarding the COSO enterprise risk management framework?

1. A. The framework categorizes an organization's objectives to distinct, non overlapping objectives.
2. B. Control environment is one of the framework's eight components.
3. C. The framework facilitates effective risk management, even if objectives have not been established.
4. D. The framework integrates with, but is not dependent upon, the corresponding internal control framework.

Correct Answer: D

- (Exam Topic 1)
Which of the following describes a typical desktop workstation used by most employees in their daily work?

1. A. Workstation contains software that prevents unauthorized transmission of information into and out of the organization's network.
2. B. Workstation contains software that controls information flow between the organization's network and the Internet.
3. C. Workstation contains software that enables the processing of transactions and is not shared among users of the organization's network.
4. D. Workstation contains software that manages user's access and processing of stored data on the organization's network.

Correct Answer: C

- (Exam Topic 1)
Which of the following must be adjusted to index a progressive tax system to inflation?

1. A. Tax deductions, exemptions, and tax filings.
2. B. Tax deductions, exemptions, and tax brackets.
3. C. Tax brackets, tax deductions, and tax payments.
4. D. Tax brackets, exemptions, and nominal tax receipts.

Correct Answer: B

- (Exam Topic 2)
An organization accomplishes its goal to obtain a 40 percent share of the domestic market, but is unable to get the desired return on investment and output per hour of labor. Based on this information the organization is most likely focused on which of the following?

1. A. Capital investment and not marketing
2. B. Marketing and not capital investment.
3. C. Efficiency and not input economy.
4. D. Effectiveness and not efficiency.

Correct Answer: D

- (Exam Topic 1)
Which of the following statements is in accordance with COBIT?
* 1. Pervasive controls are general while detailed controls are specific.
* 2. Application controls are a subset of pervasive controls.
* 3. Implementation of software is a type of pervasive control.
* 4. Disaster recovery planning is a type of detailed control.

1. A. 1 and 4 only
2. B. 2 and 3 only
3. C. 2, 3, and 4 only
4. D. 1, 2, and 4 only

Correct Answer: A