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Exam Code: IIA-CIA-Part2
Exam Name: Practice of Internal Auditing
Vendor: IIA

60 Questions & Answers
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NEW QUESTION: 1
Which command would you use on a Cisco router to verify the Layer 3 path to a host?
A. tracert address
B. traceroute address
C. telnet address
D. ssh address
Answer: B
Explanation:
Explanation/Reference:
Explanation:

NEW QUESTION: 2
An auditor observes the mailing of monthly statements to a client's customers and reviews evidence of
follow-up on errors reported by the customers. This test of controls most likely is performed to support
management's financial statement assertions of:

A. Option B
B. Option D
C. Option C
D. Option A
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. In testing the existence or occurrence assertion, the auditor is concerned that
fictitious or overstated receivables may have been recorded. Observing the mailing of monthly statements
and reviewing evidence of follow-up on errors reported by customers provides evidence that procedures
are in place to identify and correct such errors.
Choice "A" is incorrect. Follow up of errors in monthly statements does not provide any evidence to
support understandability and classification.
Choice "B" is incorrect. Follow up of errors in monthly statements does not provide any evidence to
support understandability and classification, but does provide evidence regarding the existence of
receivables.
Choice "D" is incorrect. Follow up of errors in monthly statements does provide evidence regarding the
existence of receivables, since customers will be likely to report discrepancies.

NEW QUESTION: 3
You are the network consultant from The Tech LTD. Please point out which statement about encryption is true?
A. SSL onlyuse asymmetric encryption.
B. Symmetric keys are primarily used in creating digital signatures.
C. Symmetric encryption uses different key
D. Asymmetric encryption is more processor-intensive than symmetric encryption.
Answer: D


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