Question 1

- (Exam Topic 1)
What are the objectives of governance as defined by the Standards?

Accepted Answer

Correct answer: A

Question 2

- (Exam Topic 1)
A software that translates hypertext markup language (HTML) documents and allows a user to view a remote web page is called:

Accepted Answer

Correct answer: C

Question 3

- (Exam Topic 1)
Which of the following is a key characteristic of a zero-based budget?

Accepted Answer

Correct answer: C

Question 4

- (Exam Topic 1)
According to IIA guidance, which of the following corporate social responsibility (CSR) activities is appropriate for the internal audit activity to perform?

Accepted Answer

Correct answer: D

Question 5

- (Exam Topic 1)
Which of the following would best prevent unauthorized external changes to an organization's data?

Accepted Answer

Correct answer: A

Question 6

- (Exam Topic 1)
A retail organization is considering acquiring a composite textile company. The retailer's due diligence team determined the value of the textile company to be $50
million. The financial experts forecasted net present value of future cash flows to be $60 million. Experts at the textile company determined their company's market
value to be $55 million if purchased by another entity. However, the textile company could earn more than $70 million from the retail organization due to synergies.
Therefore, the textile company is motivated to make the negotiation successful. Which of the following approaches is most likely to result in a successful
negotiation?

Accepted Answer

Correct answer: D

Question 7

- (Exam Topic 1)
The first stage in the development of a crisis management program is to:

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Accepted Answer

Correct answer: B

Question 8

- (Exam Topic 1)
When assessing the adequacy of a risk mitigation strategy, an internal auditor should consider which of the following?
* 1. Management’s tolerance for specific risks.
* 2. The cost versus benefit of implementing a control.
* 3. Whether a control can mitigate multiple risks.
* 4. The ability to test the effectiveness of the control.

Accepted Answer

Correct answer: C

Question 9

- (Exam Topic 1)
An organization needs to borrow a large amount of cash to fund its expansion plan. Which of the following annual interest rates is least expensive?

Accepted Answer

Correct answer: B

Question 10

- (Exam Topic 1)
Which of the following is the most appropriate test to assess the privacy risks associated with an organization's workstations?

Accepted Answer

Correct answer: D