IIA-CIA-PART3 Exam Questions
331 real IIA-CIA-PART3 exam questions with expert-verified answers and explanations. Page 1 of 7.
- Question #1
Which of the following best describes the purpose of fixed manufacturing costs?
- Question #2
Which of the following is a characteristic of using a hierarchical control structure?
- Question #3
An internal auditor is reviewing key phases of a software development project. Which of the following would; the auditor most likely use to measure the project team's performance r...
- Question #4
According to 11A guidance on IT, which of the following spreadsheets is most likely to be considered a high-risk user-developed application?
- Question #5
Which of the following scenarios indicates an effective use of financial leverage?
- Question #6
Which of the following is the most appropriate beginning step of a work program for an assurance engagement involving smart devices?
- Question #7
Which of the following situations best illustrates a "false positive" in the performance of a spam filter?
- Question #8
Which of the following parties is most likely to be responsible for maintaining the infrastructure required to prevent the failure of a real-time backup of a database?
- Question #9
Which of the following security controls would provide the most efficient and effective authentication for customers to access these online shopping account?
- Question #10
An organization decided to outsource its human resources function. As part of its process migration, the organization is implementing controls over sensitive employee data. What wo...
- Question #11
An organization is considering integration of governance, risk., and compliance (GRC) activities into a centralized technology-based resource. In implementing this GRC resource, wh...
- Question #12
At one organization, the specific terms of a contract require both the promisor and promisee to sign the contract in the presence of an independent witness. What is the primary rol...
- Question #13
An internal auditor is assigned to perform data analytics. Which of the following is the next step the auditor should undertake after she has ascertained the value expected from th...
- Question #14
Which of the following actions is likely to reduce the risk of violating transfer pricing regulations?
- Question #15
Which of the following statements is true regarding user-developed applications (UDAs)?
- Question #16
Which of the following represents a basis for consolidation under the International Financial Reporting Standards?
- Question #18
An organization discovered fraudulent activity involving the employee time-tracking system. One employee regularly docked in and clocked out her co-worker friends on their days off...
- Question #19
Which of the following best describes owner's equity?
- Question #20
Which of the following describes a mechanistic organizational structure?
- Question #21
When determining the level of physical controls required for a workstation, which of the following factors should be considered?
- Question #22
During her annual performance review, a sales manager admits that she experiences significant stress due to her job but stays with the organization because of the high bonuses she...
- Question #23
During an audit of the payroll system, the internal auditor identifies and documents the following condition: "Once a user is logged into the system, the user has access to all fun...
- Question #24
Which of the following attributes of data is most likely to be compromised in an organization with a weak data governance culture?
- Question #25
Which of the following lists best describes the classification of manufacturing costs?
- Question #26
Which of the following is an effective preventive control for data center security?
- Question #27
According to IIA guidance on IT, which of the following strategies would provide the most effective access control over an automated point-of-sale system?
- Question #28
Which of the following data security policies is most likely to be the result of a data privacy law?
- Question #29
Which of the following techniques would best detect an inventory fraud scheme?
- Question #30
Which of the following is most influenced by a retained earnings policy?
- Question #31
A newly appointed board member received an email that appeared to be from the company's CEO. The email stated: "Good morning. As you remember, the closure of projects is our top pr...
- Question #32
Management has decided to change the organizational structure from one that was previously decentralized to one that is now highly centralized. As such: which of the following woul...
- Question #33
Which of the following types of accounts must be closed at the end of the period?
- Question #34
Which of the following would most likely serve as a foundation for individual operational goats?
- Question #35
According to 11A guidance on IT, which of the following are indicators of poor change management? 1. Inadequate control design. 2. Unplanned downtime. 3. Excessive troubleshooting...
- Question #36
An analytical model determined that on Friday and Saturday nights the luxury brands stores should be open for extended hours and with a doubled number of employees present; while o...
- Question #37
Which of the following biometric access controls uses the most unique human recognition characteristic?
- Question #38
An organization has an agreement with a third-party vendor to have a fully operational facility, duplicate of the original site and configured to the organization's needs, in order...
- Question #39
Which of the following actions would senior management need to consider as part of new IT guidelines regarding the organization's cybersecurity policies?
- Question #40
Employees at an events organization use a particular technique to solve problems and improve processes. The technique consists of five steps: define, measure, analyze, improve, and...
- Question #41
A manufacturer ss deciding whether to sell or process materials further. Which of the following costs would be relevant to this decision?
- Question #42
Which of the following best explains the matching principle?
- Question #43
An attacker, posing as a bank representative, convinced an employee to release certain, financial information that ultimately resulted in fraud. Which of the following best describ...
- Question #44
An organization decided to reorganize into a flatter structure. Which of the following changes would be expected with this new structure?
- Question #45
An internal auditor identified a database administrator with an incompatible dual role. Which of the following duties should not be performed by the identified administrator?
- Question #46
Which of the following should software auditors do when reporting internal audit findings related to enterprisewide resource planning?
- Question #47
After purchasing shoes from an online retailer, a customer continued to receive additional unsolicited offers from the retailer and other retailers who offer similar products. Whic...
- Question #48
Which of the following represents an inventory costing technique that can be manipulated by management to boost net income by selling units purchased at a low cost?
- Question #49
Which of the following is an established systems development methodology?
- Question #50
An organization's technician was granted a role that enables him to prioritize projects throughout the organization. Which type of authority will the technician most likely be exer...
- Question #51
associated with level 4 of the business process method?