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Practice of Internal Auditing
- Exam Number/Code : IIA-CIA-Part2
- Exam Name : Practice of Internal Auditing
- Questions and Answers : 213 Q&As
- Update Time: 2019-01-10
- Price:
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NEW QUESTION: 1
Which fabric service is responsible for distributing SW-RSCNs to every other switch in a Fibre Channel SAN?
A. Fabric login server
B. Name server
C. Management server
D. Fabric controller
Answer: D
NEW QUESTION: 2
疑わしいセキュリティ違反の解決にサードパーティを使用できるかどうかを決定する場合、IT管理で最も重要な考慮事項は次のうちどれですか。
A. サードパーティのコスト
B. 監査承認
C. インシデントの優先度
D. データの機密性
Answer: D
NEW QUESTION: 3
Which of the following factors would least likely affect the nature and extent of audit documentation?
A. The extent to which judgment was required in performing the specific audit procedures.
B. The nature of the specific audit procedures.
C. The risk of material misstatement.
D. The content of the representation letter.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The content of the representation letter will generally not affect the nature and extent
of audit documentation. Factors affecting the nature and extent of audit documentation include:
1. The risk of material misstatement.
2. The extent to which judgment was required in performing the work and evaluating the results.
3. The nature of the specific auditing procedure.
4. The significance of the evidence obtained.
5. The nature and extent of any problems identified; and 6. The need to document conclusions that may
not be obvious.