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During an audit of the organization’s annual financial statements, the internal auditor notes that the current cost of goods sold percentage is substantially higher than in prior years. Which of the following is the most likely explanation for this increase?
A. Cost of raw material inventory items is decreasing.
B. Process to manufacture goods is more efficient.
C. Labor productivity to produce goods is increasing.
D. Write-off of inventory is increasing.
According to IIA guidance, which of the following is a primary component of a network security strategy?
A. Application input controls
B. Firewall controls.
C. Transmission encryption controls
D. Change management controls
Which of the following is the best example of IT governance controls?
A. Controls that focus on segregation of duties, financial and change management
B. Personnel policies that define and enforce conditions for staff in sensitive IT areas
C. Standards that support IT policies by more specifically defining required actions
D. Controls that focus on data structures and the minimum level of documentation required
An organization has instituted a bring-your-own-device (BYOD) work environment. Which of the following policies best addresses the increased risk to the organization’s network incurred by this environment?
A. Limit the use of the employee devices for personal use to mitigate the risk of exposure to organizational data.
B. Ensure that relevant access to key applications is strictly controlled through an approval and review process
C. Institute detection and authentication controls for all devices used for network connectivity and data storage
D. Use management software to scan and then prompt patch reminders when devices connect to the network
Which of the following best describes a transformational leader, as opposed to a transactional leader?
A. The leader searches for deviations from the rules and standards and intervenes when deviations exist.
B. The leader intervenes only when performance standards are not met.
C. The leader intervenes to communicate high expectations.
D. The leader does not intervene to promote problem-solving.
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