True or False? Regardless of the rating scale used for an audit report, the audit rating will reflect the overall opinion on the health of the controls being assessed.

True

False

Alaia is developing internal auditing procedures for her company's IT department. She discovers information from an organization that provides internal auditors with standards and guidance on how to perform an audit, even though the standards are not IT specific. She learns that it is important for non$-$members of this organization to follow their standards because many regulators assess an auditor's performance based on these standards. The organization is:

Control Objectives for Information and Related Technology $($COBIT$).$

Committee of Sponsoring Organizations $($COSO$).$

Gramm$-$Leach$-$Bliley Act $($GLBA$).$

Institute of Internal Auditors $($IIA$).$

True or False? An outcome of risk management includes identifying which risks to accept and which ones to control.

True

False

Question $28$

Which technique may involve testing user awareness and determining if proper procedures are followed?

Network port and service identification

Vulnerability scanning

Social engineering

Wireless scanning