Certified Internal Auditor IT Audit & Data Analytics 5

Question 1

An auditor is assessing risks in a robotic process automation (RPA) implementation. Which risk is MOST unique to RPA environments?

Accepted Answer

Bot credentials with excessive privileges performing actions without human oversight

Answer

RPA bots often require broad system access to perform their tasks, and without proper governance, these credentials can be exploited or misused without human review.

Question 2

During an IT audit, the auditor wants to assess completeness of data migration from a legacy system to a new ERP. Which procedure is MOST effective?

Accepted Answer

Comparing record counts and control totals between the source and target systems

Answer

Comparing record counts and control totals between source and target systems provides direct evidence that all data was transferred completely and accurately.

Question 3

Which data quality dimension addresses whether data values fall within an acceptable range or conform to defined business rules?

Accepted Answer

Validity

Answer

Validity measures whether data conforms to defined formats, ranges, and business rules, ensuring values are acceptable and meaningful within their context.

Question 4

An auditor is reviewing a third-party vendor that processes sensitive customer data. Which document provides the MOST reliable evidence of the vendor's internal controls?

Accepted Answer

A SOC 2 Type II report covering the audit period

Answer

A SOC 2 Type II report is produced by an independent auditor and covers the operating effectiveness of controls over a defined period, providing the most reliable third-party assurance.

Question 5

When using stratified sampling in an audit, what is the PRIMARY benefit over simple random sampling?

Accepted Answer

It ensures proportional representation and allows focused testing on high-risk segments

Answer

Stratified sampling divides the population into meaningful subgroups so auditors can apply greater scrutiny to high-value or high-risk strata while still covering the full population.

Certified Internal Auditor Practice Test

Certified Internal Auditor Practice Test

Certified Internal Auditor IT Audit & Data Analytics 5