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NEW QUESTION 42
Which of the following statements is true regarding outsourced business processes?

A. The key controls of outsourced business processes typically are more difficult to audit because they are designed and managed externally.B. The system of internal controls may be better and more efficient when the business process isC. Generally, independence is improved when the internal audit activity reviews outsourced business processes.D. Outsourced business processes should not be considered in the internal audit universe because the controls are owned by the external service provider.

Answer: B

Explanation:
outsourced compared to internally sourced.

 

NEW QUESTION 43
Which of the following types of data analytics would be used by a hospital to determine which patients are likely to require readmittance for additional treatment?

A. Predictive analyticsB. Diagnostic analyticsC. Descriptive analyticsD. Prescriptive analytics

Answer: A

 

NEW QUESTION 44
Which of the following is a cybersecurity monitoring activity intended to deter disruptive codes from being installed on an organization's systems?

A. Wireless access controls.B. Malware defense.C. Boundary defense.D. Penetration tests.

Answer: B

 

NEW QUESTION 45
An organization is considering outsourcing its IT services, and the internal auditor is assessing the related risks. The auditor grouped the related risks into three categories:
Risks specific to the organization itself.
Risks specific to the service provider.
Risks shared by both the organization and the service provider.
Which of the following risks should the auditor classify as specific to the service provider?

A. Inadequate staffing.B. Unexpected increases in outsourcing costs.C. Violation of contractual terms.D. Loss of data privacy.

Answer: D

 

NEW QUESTION 46
According to MA guidance, which of the following best describes an adequate management (audit) trail application control for the general ledger?

A. Report confirming that the general ledger data was processed without error.B. Report comparing processing results with original inputC. Report identifying data that is outside of system parametersD. Report identifying general ledger transactions by time and individual

Answer: D

 

NEW QUESTION 47
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