Free IIA-CIA-Part3 Questions Attempt

Planning (ERP) software implementation, to evaluate whether the organization is prepared for the change. This type of audit helps identify potential risks, resource availability, process gaps, and stakeholder alignment, which are critical for successful implementation.

A. Readiness assessment (Correct Answer) – This assessment evaluates if the organization has the necessary resources, technology, and processes in place for a successful ERP implementation.

B. Project risk assessment – While a project risk assessment identifies potential threats to project success, it does not provide an overall assurance on readiness before implementation.

C. Post-implementation review – This is conducted after the project is completed and does not help assess the likelihood of success before implementation.

D. Key phase review – This approach evaluates progress during implementation but does not provide enterprise-wide assurance before starting the project.

IIA GTAG 12 – Auditing IT Projects recommends a readiness assessment before launching major IT initiatives.

IIA IPPF Standard 2120 – Risk Management emphasizes identifying pre-implementation risks to improve project success.

COBIT 2019 – APO03 (Managed Enterprise Architecture) supports readiness evaluations before system rollouts.

Explanation of Each Option:IIA References:

Ensuring the confidentiality of transmitted information is crucial to protect data from unauthorized access during transmission. Here's an analysis of the provided options:

A. Firewall:

A firewall monitors and controls incoming and outgoing network traffic based on predetermined security rules. While it helps prevent unauthorized access to or from a private network, it doesn't encrypt the data being transmitted. Therefore, it doesn't ensure the confidentiality of the data during transmission.

B. Antivirus Software:

Antivirus software is designed to detect, prevent, and remove malicious software. It protects the system from malware but doesn't play a role in securing the confidentiality of data during transmission.

C. Passwords:

Passwords are used to authenticate users and control access to systems and data. While they help ensure that only authorized users can access certain information, they don't protect data during transmission from interception or eavesdropping.

D. Encryption:

Encryption involves converting plaintext data into a coded form (ciphertext) that is unreadable to unauthorized parties. Only those possessing the correct decryption key can convert the data back into its original form. By encrypting data before transmission, even if the data is intercepted, it remains unintelligible without the decryption key, thereby ensuring confidentiality. Encryption is widely recognized as one of the most effective methods for protecting data confidentiality during transmission.

Wikipedia

In conclusion, among the options provided, encryption is the most effective control for ensuring the confidentiality of transmitted information, making option D the correct answer.

This attack was caused by a phishing email containing malware embedded in an Excel spreadsheet. The most effective way to prevent such attacks is employee awareness training, as human error is the leading cause of successful phishing attempts.

Understanding Phishing Attacks:

Phishing emails trick employees into opening malicious links or attachments, leading to malware infections and data breaches.

Cybercriminals often disguise emails as coming from trusted vendors or colleagues.

Why Employee Training is the Most Effective Control:

Employees must be trained to identify suspicious emails, attachments, and links.

Training reduces the likelihood of employees accidentally opening malicious files.

Many cybersecurity frameworks (e.g., NIST, ISO 27001, and CIS) emphasize employee awareness as the first line of defense.

Why the Other Options Are Less Effective Alone:

A. Monitoring network traffic. ❌

Can detect unusual activity after an attack but does not prevent phishing attempts.

B. Using whitelists and blacklists to manage network traffic. ❌

Helps filter harmful websites, but phishing emails often appear legitimate and may bypass filters.

C. Restricting access and blocking unauthorized access to the network. ❌

Helps limit damage after malware enters the network but does not stop employees from opening phishing emails.

IIA GTAG (Global Technology Audit Guide) on Cybersecurity: Recommends employee awareness programs as a key control.

IIA Standard 2110 (Governance): Internal auditors should assess cybersecurity training programs.

NIST Cybersecurity Framework – PR.AT (Protect – Awareness and Training): Emphasizes the role of employee education in preventing cyber threats.

ISO/IEC 27001 – Security Awareness and Training (A.7.2.2): Requires organizations to implement cybersecurity awareness programs.

Step-by-Step Justification:IIA References:Thus, the correct answer is D. Educating employees throughout the company to recognize phishing attacks. ✅

After upgrading to a new accounting software, it is critical to ensure that the system is functioning correctly and meets the organization's operational, compliance, and security requirements. The immediate priority should be software testing and validation to confirm that:

The upgrade was successfully implemented.

The system is free from major bugs or functionality errors.

Financial data integrity is maintained.

Compliance with accounting and regulatory standards is ensured.

(A) Market analysis to identify trends:

This is unrelated to post-upgrade activities. Market analysis is a strategic function typically handled by business intelligence or marketing teams, not IT software vendors.

(B) Services to manage and maintain the IT infrastructure:

While IT infrastructure maintenance is important, it is typically an ongoing operational task rather than an immediate post-upgrade activity.

(C) Backup and restoration:

While data backup should be completed before the software upgrade, restoration would only be necessary if the upgrade fails. However, this is a contingency plan, not a standard immediate post-upgrade activity.

(D) Software testing and validation (Correct Answer):

Immediately after an upgrade, software testing is critical to ensure that financial transactions, reporting, and other accounting functions operate correctly.

This includes user acceptance testing (UAT), integration testing, and validation against financial reporting requirements.

IIA Global Technology Audit Guide (GTAG) 8: Auditing Application Controls – Emphasizes the importance of testing and validating application functionality after implementation or upgrades.

IIA Standard 2110 - Governance – Requires internal auditors to assess whether IT governance supports the organization's strategic objectives, including testing new software for operational effectiveness.

COBIT (Control Objectives for Information and Related Technologies) Framework – Highlights the importance of post-implementation review to confirm that IT systems perform as expected.

Analysis of Each Option:IIA References:Conclusion:To ensure that the accounting software upgrade is successful and operationally sound, software testing and validation must be performed immediately. Therefore, option (D) is the correct answer.