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Never abandon yourself.

NEW QUESTION 50 Which of the following professional organizations sets standards for quality and environmental audits?

• A. The International Organization of Supreme Audit Institutions.
• B. The Board of Environmental, Health, and Safety Auditor Certifications.
• C. The International Standards Organization.
• D. The Committee of Sponsoring Organizations of the Treadway Commission.

Answer: C   NEW QUESTION 51 In an analysis of alternative credit-management policies, which of the following components will cause the net present value of receivables on credit sales to increase, if everything else remains constant?

• A. An increase in the cost of capital.
• B. A tougher collections policy that reduces the bad debt loss ratio.
• C. A higher cost per unit sold.
• D. A longer average collection period.

Answer: B   NEW QUESTION 52 Which of the following is a cybersecurity monitoring activity that involves assessing the strength of an organization's IT protection?

• A. Wireless access controls
• B. Malware defense
• C. Boundary defense
• D. Penetration tests

Answer: C   NEW QUESTION 53 Which of the following analytical techniques would an internal auditor use to verify that none of an organization's employees are receiving fraudulent invoice payments?

• A. Join different data sources.
• B. Perform gap testing.
• C. Perform duplicate testing.
• D. Calculate statistical parameters.

Answer: D   NEW QUESTION 54 When auditing an application change control process, which of the following procedures should be included in the scope of the audit? 1) Ensure system change requests are formally initiated, documented, and approved. 2) Ensure processes are in place to prevent emergency changes from taking place. 3) Ensure changes are adequately tested before being placed into the production environment. 4) Evaluate whether the procedures for program change management are adequate.

• A. 1 only
• B. 1, 3, and 4 only
• C. 2 and 4 only
• D. 1 and 3 only

Answer: B   NEW QUESTION 55 ......