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  • Exam Number/Code : IIA-CIA-Part1
  • Exam Name : Essentials of Internal Auditing
  • Questions and Answers : 260 Q&As
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NEW QUESTION: 1
The financial statements of JK for the year ended 31 August 20X4 were approved on 10 November 20X4.
Within these financial statements which of the following would have been treated as a non-adjusting event in accordance with IAS 10 Events After the Reporting Period?
A. The completion of a court case on 5 November 20X4 in which JK was ordered to pay damages of
$150,000.
B. Notification received on 31 August that one of JK's major customers had gone into liquidation and was unlikely to pay any outstanding invoices.
C. Inventory which was originally valued at its cost of $45,000 being sold for $37,000 in September 20X4.
D. A fire in JK's main warehouse on 3 September 20X4 destroying 60% of the inventory that had been held at the year end.
Answer: D

NEW QUESTION: 2
Which of the following CNSS policies describes the national policy on controlled access protection
A. CNSSP No. 14
B. NSTISSP No. 200
C. NSTISSP No. 101
D. NCSC No. 5
Answer: B

NEW QUESTION: 3
Which of the following BEST describes how access to a system is granted to federated user accounts?
A. With the identity assurance level
B. With the federation assurance level
C. Based on defined criteria by the Relying Party (RP)
D. Based on defined criteria by the Identity Provider (IdP)
Answer: D

NEW QUESTION: 4
Which of the following guarantees that data in a file have not changed?
A. Creating a hash of the file, then comparing the file hashes
B. Inspecting the modified date of the file
C. Encrypting the file with symmetric encryption
D. Using stringent access control to prevent unauthorized access
Answer: A
Explanation:
A hashing algorithm can be used to mathematically ensure that data haven't been changed by hashing a file and comparing the hashes after a suspected change.

 

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