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NEW QUESTION 35
In terms of Cyber Security, which THREE of the following represent Personally Identifiable Information (Pll)?

• A. Football team affiliation
• B. Old phone number
• C. Model of first car.
• D. Position held in a charity.
• E. Sports club membership number
• F. First pet's name

Answer: A,D,E

NEW QUESTION 36
Laura is an accounts clerk. She is supposed to sign each invoice as evidence that she has conducted checks against supporting documents. Sometimes Laura signs invoices without making these checks.
Terry is a member of the internal audit team. Terry has been told to conduct compliance tests on whether Laura is checking the invoices properly.
Which of the following would give Terry a false sense of assurance that Laura's checks have been operating?

• A. Terry selected a sample of purchase invoices and compared each to the supporting documents that Laura is supposed to review. Every one of Terry's invoices was supported by the related documents.
• B. Terry asked Laura a series of open-ended questions about the operation of the purchases system. She did not mention anything about detailed checks of invoices against documents.
• C. Terry examined a sample of invoices to make sure that they had been signed by Laura. All had been signed.
• D. Terry reviewed a sample of invoices for purchases of plant and equipment and found that Laura had not signed them. Laura explained that she believed that those were authorised by someone else, although the accounts manual indicates that it was her responsibility.
• E. Terry worked at a spare desk in the accounts department and quietly watched Laura without telling her.
  She checked every invoice carefully while Terry was present.

Answer: A,C,E

NEW QUESTION 37
With regard to the internal audit department, which TWO of the following statements are correct?

• A. The internal audit department should follow a planned work schedule which is reviewed at least annually.
• B. The internal audit department should report directly to the board of directors, especially if it suspects a director has circumvented any internal controls.
• C. The internal audit department should make recommendations on actions to be taken following any engagement within a department.
• D. The internal audit department should make recommendations on how to improve the control systems within a department following any engagement within that department.
• E. The internal audit department should co-opt a manager from the department it is auditing onto the team in order to ensure it can follow the processes applied in that department.

Answer: A,C

NEW QUESTION 38
Which TWO of the following are NOT methods used for risk identification?

• A. Employing external advisors with specialist knowledge
• B. Designing a process to deal with complaints
• C. Carrying out interviews on key members of staff
• D. Accounting for waste in a manufacturing process
• E. Brainstorming ideas with colleagues from different disciplines within the business

Answer: B,E

NEW QUESTION 39
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