CIA CIA IT Audit & Information Systems 3

Question 1

Which framework is most commonly referenced for evaluating and improving IT governance and management within internal audit?

Accepted Answer

COBIT

Answer

COBIT (Control Objectives for Information and Related Technologies) is the leading framework for IT governance and management used in internal audit evaluations.

Question 2

What is a 'privileged user' in the context of IT access controls, and why are they a higher risk?

Accepted Answer

A user with elevated system rights who can bypass normal controls

Answer

Privileged users (e.g., system administrators) have elevated access that can circumvent normal controls, making their accounts a significant fraud and error risk requiring enhanced monitoring.

Question 3

Which of the following best describes a 'data integrity' control in an accounting information system?

Accepted Answer

Ensuring data is accurate, complete, and unaltered throughout its lifecycle

Answer

Data integrity controls ensure that information remains accurate, consistent, and unaltered from creation through storage and reporting.

Question 4

An internal auditor reviewing cloud computing arrangements should be most concerned with which risk?

Accepted Answer

Loss of direct control over data and processes managed by the cloud provider

Answer

Cloud arrangements shift operational control to a third party, creating risks around data security, availability, regulatory compliance, and the ability to audit the provider.

Question 5

What is the role of an audit log (audit trail) in IT systems?

Accepted Answer

Record a chronological history of user activities and system events for accountability

Answer

Audit logs create an immutable chronological record of system activities, enabling auditors and security teams to reconstruct events and establish accountability.

CIA - Certified Internal Accountant Practice Test

CIA - Certified Internal Accountant Practice Test

CIA CIA IT Audit & Information Systems 3