An Internal Auditor Notes That Employees Are Able to Download

question 284

Multiple Choice

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

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Definitions:

Favorable Variance

A financial term indicating that actual spending was less than budgeted amounts, or revenue was higher than expected.

Fixed Overhead

Refers to the regular, static expenses of operating a business that are not affected by changes in production volume or sales.

Production Budget

A financial plan outlining the costs associated with the production process, including materials, labor, and overhead for a specific period.