In an organization where enterprise risk management practices are mature, which of the following is a core internal audit role?

• A.Developing the risk management strategy for the board's approval.
• B.Facilitating the identification and evaluation of risks.
• C.Giving assurance that risks are evaluated correctly.
• D.Coaching management in responding to risk.

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Which of the following is a logical access control designed to enhance the security of a computer-based application system?

• A.User accounts will be locked alter three unsuccessful attempts to access the system
• B.Users will automatically lose access to the system after 15 minutes of inactivity
• C.Users will not be allowed to use any of their last five passwords to access the system
• D.Users will be assigned rights to access the system based on their job responsibilities

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A multinational organization allows its employees to access work email via personal smart devices. However, users are required to consent to the installation of mobile device management (MDM) software that will remotely wipe data in case of theft or other incidents.
Which of the following should the organization ensure in exchange for the employees' consent?

• A.That those employees who do not consent to MDM software cannot have an email account.
• B.That personal data on the device cannot be accessed and deleted by system administrators.
• C.That employee consent includes appropriate waivers regarding potential breaches to their privacy.
• D.That monitoring of employees' online activities is conducted in a covert way to avoid upsetting them.

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Which of the following performance measures includes both profits and investment base?

• A.Variance analysis.
• B.A flexible budget.
• C.A contribution margin income statement by segment.
• D.Residual income.

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An internal auditor performed a review of IT outsourcing and found that the service provider was failing to meet the terms of the service level agreement. Which of the following approaches is most appropriate to address this concern?

• A.The organization should ensure that there is a clear management communication strategy and path for evaluating and reporting on all outsourced services concerns.
• B.The organization should review the skill requirements and ensure that the service provider is maintaining sufficient expertise and retaining skilled resources.
• C.The organization should work with the service provider to review the current agreement and
• D.The organization should proactively monitor the performance of the service provider, escalate concerns, and use penalty clauses in the contract where necessary.

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