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NEW QUESTION 40
A credit card company detects potential errors in credit card numbers by checking whether all entered numbers contain the correct amount of digits. This is an example of which of the following IT controls?

A. Data integrity tests.B. Check digits.C. Balancing control activities.D. Logic test.

Answer: D

 

NEW QUESTION 41
The chief audit executive (CAE) has been asked to manage the regulatory compliance function for the organization's retail store operations. Store operations are included in the annual audit plan.
Which of the following strategies best fulfills the requirements of the Standards regarding these audits?

A. A store operations compliance audit should be performed by a staff internal auditor under the direction of the CAE.B. Store operations audits should be performed by an external service provider.C. Store operations audits can be fully executed with appropriate disclosure to the board.D. The scope of store operations audits should exclude compliance.

Answer: B

 

NEW QUESTION 42
With regard To IT governance, which of the following is the most effective and appropriate role for the internal audit activity?

A. Evaluate the organization's governance standards and assess IT-related activities to identify gaps and develop policies, ensuring alignment with the organization's risk appetite.B. Assist management in interpreting complex IT-related privacy and security risk exposures and evaluating potential mitigation strategies.C. Assess whether governance activities are aligned with the organization's risk appetite and take into consideration emerging risks.D. Independently evaluate the skills and experience of potential chief information officer candidates to assess the best fit based on the organization's risk appetite.

Answer: C

 

NEW QUESTION 43
Which of the following best demonstrates the authority of the internal audit activity?

A. Suggesting alternatives to decision makers.B. Determining the scope of internal audit services.C. Achieving engagement objectives.D. Improving the integrity of information.

Answer: B

 

NEW QUESTION 44
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