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Exam Code: IIA-CIA-Part3
Exam Name: Business Knowledge for Internal Auditing
Version: V22.75
Q & A: 580 Questions and Answers
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NEW QUESTION: 1
According to the W3C XML Recommendation, XML documents that are not well-formed:
A. will load in the browser until reaching the violation, and then stop.
B. will generate an error and then load in the browser.
C. will not load in the browser.
D. will load in the browser and then generate an error.
Answer: C
NEW QUESTION: 2
During an exit interview, in cases where there is disagreement regarding the impact of a finding, an IS auditor should:
A. report the disagreement to the audit committee for resolution.
B. elaborate on the significance of the finding and the risks of not correcting it.
C. ask theauditee to sign a release form accepting full legal responsibility.
D. accept theauditee's position since they are the process owners.
Answer: B
Explanation:
If the auditee disagrees with the impact of a finding, it is important for an IS auditor to elaborate and clarify the risks and exposures, as the auditee may not fully appreciate the magnitude of the exposure. The goal should be to enlighten the auditee or uncover new information of which an IS auditor may not have been aware. Anything that appears to threaten the auditee will lessen effective communications and set up an adversarial relationship. By the same token, an IS auditor should not automatically agree just because the auditee expresses an alternate point of view.
NEW QUESTION: 3
A. Option C
B. Option B
C. Option A
D. Option D
Answer: C
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