This certification validates professional skills in governance, risk, and compliance, including controls, risk evaluation, compliance, and continual improvement. It is intended for practitioners who help organizations operate responsibly and protect business value.
During a review of a web-based application used by customers to check the status of their bank accounts, it would be most important for the internal auditor to ensure that:
Which of the following steps should an internal auditor take during an audit of an organization's business continuity plans?
1. Evaluate the business continuity plans for adequacy and currency.
2. Prepare a business impact analysis regarding the loss of critical business.
3. Identify key personnel who will be required to implement the plans.
4. Identify and prioritize the resources required to support critical business processes.
Which of the following engagement observations would provide the least motivation for management to amend or replace an existing cost accounting system?
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.
For an engineering department with a total quality management program, important elements of quality management include all of the following except: