Certified Internal Auditor IT Audit & Data Analytics 3

Question 1

An auditor is reviewing an organization's IT disaster recovery plan. Which element is MOST critical to validate during the audit?

Accepted Answer

Recovery Time Objective (RTO) and Recovery Point Objective (RPO) alignment with business needs

Answer

RTO and RPO define how quickly systems must be restored and how much data loss is acceptable, and they must align with business requirements to be effective.

Question 2

During a cybersecurity audit, the auditor finds that the organization has not conducted a penetration test in three years. Which risk does this PRIMARILY increase?

Accepted Answer

Risk of unidentified exploitable vulnerabilities in systems

Answer

Penetration testing identifies exploitable vulnerabilities; without regular testing, new vulnerabilities introduced through system changes may go undetected.

Question 3

When performing continuous auditing, what is the PRIMARY advantage over traditional periodic auditing?

Accepted Answer

Near real-time detection of anomalies and control failures

Answer

Continuous auditing enables near real-time monitoring of transactions and controls, allowing auditors to detect and respond to issues as they occur rather than after the fact.

Question 4

An internal auditor is assessing IT governance. Which framework is MOST widely used as a reference for IT governance and management of enterprise IT?

Accepted Answer

COBIT

Answer

COBIT (Control Objectives for Information and Related Technologies) is the most widely recognized framework specifically designed for IT governance and management.

Question 5

Which data analytics technique would BEST help an auditor identify trends in expense report submissions over a 12-month period?

Accepted Answer

Time-series analysis

Answer

Time-series analysis examines data points collected over time to identify patterns, trends, or seasonal variations in the data.

Certified Internal Auditor Practice Test

Certified Internal Auditor Practice Test

Certified Internal Auditor IT Audit & Data Analytics 3