IIA IIA-CIA-Part3 CIA Exam Part Three: Business Knowledge for Internal Auditing Online Training
IIA IIA-CIA-Part3 Online Training
The questions for IIA-CIA-Part3 were last updated at Jan 28,2025.
- Exam Code: IIA-CIA-Part3
- Exam Name: CIA Exam Part Three: Business Knowledge for Internal Auditing
- Certification Provider: IIA
- Latest update: Jan 28,2025
Management is designing its disaster recovery plan. In the event that there is significant damage to the organization’s IT systems this plan should enable the organization to resume operations at a recovery site after some configuration and data restoration.
Which of the following is the ideal solution for management in this scenario?
- A . A warm recovery plan.
- B . A cold recovery plan.
- C . A hot recovery plan.
- D . A manual work processes plan
Which of the following is the best example of a compliance risk that Is likely to arise when adopting a bring-your-own-device (BYOD) policy?
- A . The risk that users try to bypass controls and do not install required software updates.
- B . The risk that smart devices can be lost or stolen due to their mobile nature..
- C . The risk that an organization intrusively monitors personal Information stored on smart devices.
- D . The risk that proprietary information is not deleted from the device when an employee leaves.
Which of the following is a result of Implementing on e-commerce system, which relies heavily on electronic data interchange and electronic funds transfer, for purchasing and biting?
- A . Higher cash flow and treasury balances.
- B . Higher inventory balances
- C . Higher accounts receivable.
- D . Higher accounts payable
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 monitoring of employees’ online activities is conducted in a covert way to avoid upsetting them.
- D . That employee consent includes appropriate waivers regarding potential breaches to their privacy.
An internal auditor reviews a data population and calculates the mean, median, and range.
What is the most likely purpose of performing this analytic technique?
- A . To inform the classification of the data population.
- B . To determine the completeness and accuracy of the data.
- C . To identify whether the population contains outliers.
- D . To determine whether duplicates in the data inflate the range.
Which of the following statements is true regarding activity-based costing (ABC)?
- A . An ABC costing system is similar to conventional costing systems in how it treats the allocation of manufacturing overhead.
- B . An ABC costing system uses a single unit-level basis to allocate overhead costs to products.
- C . An ABC costing system may be used with either a job order or a process cost accounting system.
- D . The primary disadvantage of an ABC costing system is less accurate product costing.
When reviewing application controls using the four-level model, which of the following processes are associated with level 4 of the business process method?
- A . Activity
- B . Subprocess
- C . Major process
- D . Mega process
Which of the following is an example of internal auditors applying data mining techniques for exploratory purposes?
- A . Internal auditors perform reconciliation procedures to support an external audit of financial reporting.
- B . Internal auditors perform a systems-focused analysis to review relevant controls.
- C . Internal auditors perform a risk assessment to identify potential audit subjects as input for the annual internal audit plan
- D . Internal auditors test IT general controls with regard to operating effectiveness versus design
An intruder posing as the organization’s CEO sent an email and tricked payroll staff into providing employees’ private tax information.
What type of attack was perpetrated?
- A . Boundary attack.
- B . Spear phishing attack.
- C . Brute force attack.
- D . Spoofing attack.
Which of the following purchasing scenarios would gain the greatest benefit from implementing electronic cate interchange?
- A . A just-in-time purchasing environment
- B . A Large volume of custom purchases
- C . A variable volume sensitive to material cost
- D . A currently inefficient purchasing process
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