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  • Exam Number/Code : IIA-CIA-Part2
  • Exam Name : Practice of Internal Auditing
  • Questions and Answers : 260 Q&As
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NEW QUESTION: 1
APIs are defined as which of the following?
A. A set of routines, standards, protocols, and tools for building software applications to access a web-based software application or tool
B. A set of standards for building software applications to access a web-based software application or tool
C. A set of protocols, and tools for building software applications to access a web-based software application or tool
D. A set of routines and tools for building software applications to access web-based software applications
Answer: A
Explanation:
Explanation
All the answers are true, but B is the most complete.

NEW QUESTION: 2
IS 감사인은 일부 IT 직원이 ERP (Enterprise Resource Planning) 응용 프로그램, 데이터베이스 및 서버에 대한 관리 액세스 권한이 있음을 확인했습니다. IT 관리자는 제한된 리소스로 인해 동일한 IT 직원이 ERP 애플리케이션의 세 계층을 모두 지원해야 한다고 응답했습니다. 다음 중 감사인이 경영진에게 가장 권장하는 것은 무엇입니까?
A. 업무 분리를 위해 추가 IT 직원을 고용 할 자금을 요청하십시오.
B. 업무 부서 직원을 활용하여 응용 프로그램 관리자 역할을 합니다.
C. 관련 IT 직원의 일부 관리자 액세스 권한을 제거하십시오.
D. 매주 시스템 생성 로그를 검토하여 관련 IT 직원의 활동을 모니터링 합니다.
Answer: D

NEW QUESTION: 3
A large number of competing investors is necessary for market efficiency because:
I). it creates independent and random price changes.
II). it results in faster price adjustment.
III). information is more fully examined and acted upon.
A. II and III.
B. I, II and III.
C. I and II.
Answer: B
Explanation:
Markets become efficient due to a high degree of competition in the markets. Competition is higher with more participants, who examine and act on new information. Also, a higher level of competition will result in faster decisions and therefore faster price adjustment.

NEW QUESTION: 4
クラウドプロバイダーは、インフラストラクチャと実践に関する詳細情報を一般の人々に提供しないため、確立された監査レポートを使用して、監査人の評判が保証する公共の信頼を確保することがよくあります。
一般的な信頼の保証に使用できる監査レポートのタイプはどれですか?
A. SOC 1
B. SAS-70
C. SOC 3
D. SOC 2
Answer: C
Explanation:
説明
SOCタイプ3の監査レポートは、SOCタイプ2と非常によく似ていますが、一般的なリリースと一般ユーザー向けである点が異なります。SAS-70監査は非推奨になりました。 SOCタイプ1監査レポートは範囲が狭く、非常に限定的なリリースを対象としていますが、SOCタイプ2監査レポートは一般向けではなく幅広い対象者を対象としています。

 

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