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NEW QUESTION 33
According to IIA guidance, which of the following statements is false regarding continuing professional education for the internal audit activity (IAA)?

• A. Completion of self-study courses fulfills IAA continuing professional education requirements.
• B. Continuing professional education can be obtained through IAA involvement in research projects.
• C. Employers are responsible for ensuring that the continuing professional education needs of the IAA are met.
• D. Specialized education that meets unique organizational needs cannot qualify as IAA professional development.

Answer: C

NEW QUESTION 34
A dental insurance provider has implemented an electronic claim submission process and is concerned that dentists are submitting claims for services that were not provided. Which of the following control procedures would be most effective in preventing this type of fraud?

• A. Require all submitted claims to be followed by a signed statement by the dentist testifying to the fact that the claimed procedures were performed.
• B. Send confirmations to the dentists requesting them to confirm the exact nature of the claims submitted to the insurance provider.
• C. Develop an integrated test facility and submit false claims to verify that the system is detecting such claims on a consistent basis.
• D. Develop a program that identifies procedures performed on an individual which are either in excess of expectations based on the age of the insured or are similar to other procedures recently performed on the individual.

Answer: D

NEW QUESTION 35
An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?

• A. Utilize dedicated and encrypted network connections.
• B. Install a software inventory management application.
• C. Utilize secure socket layer encryption.
• D. Apply antivirus and patch management software.

Answer: B

NEW QUESTION 36
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