- (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?

1. A. Determine the optimal amount of resources for the organization to invest in CSR.
2. B. Align CSR program objectives with the organization's strategic plan.
3. C. Integrate CSR activities into the organization's decision-making process.
4. D. Determine whether the organization has an appropriate policy governing its CSR activities.

Correct Answer: D

- (Exam Topic 2)
Which of the following data analytics tools would be applied by an internal audit activity positioned at the lowest level of maturity?

1. A. Workflow and data capture technology
2. B. Data visualization applications.
3. C. Software integrated with central data warehouse
4. D. Spreadsheets.

Correct Answer: D

- (Exam Topic 1)
Which of the following control techniques would minimize the risk of interception during transmission in an electronic data interchange system?
* 1. Encryption.
* 2. Traffic padding.
* 3. Edit checks.
* 4. Structured data format.

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

Correct Answer: A

- (Exam Topic 1)
Preferred stock is less risky for investors than is common stock because:

1. A. Common stock pays dividends as a stated percentage of face value.
2. B. Common stock has priority over preferred stock with regard to earnings and assets.
3. C. Preferred dividends are usually cumulative.
4. D. Preferred stock with no conversion feature has a higher dividend yield than does convertible preferred stock.

Correct Answer: C

- (Exam Topic 2)
An internal auditor is reviewing results from software development integration testing. What is the purpose of integration testing?

1. A. To verify that the application meets staled user requirements.
2. B. To verify that standalone programs match code specifications.
3. C. To verify that me application would work appropriately for the intended number of users.
4. D. To verify that all software and hardware components work together as intended

Correct Answer: D