IIA-CIA-PART3 Exam Questions

Which of the following best describes the purpose of fixed manufacturing costs?

Which of the following is a characteristic of using a hierarchical control structure?

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...

According to 11A guidance on IT, which of the following spreadsheets is most likely to be considered a high-risk user-developed application?

Which of the following scenarios indicates an effective use of financial leverage?

Which of the following is the most appropriate beginning step of a work program for an assurance engagement involving smart devices?

Which of the following situations best illustrates a "false positive" in the performance of a spam filter?

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?

Which of the following security controls would provide the most efficient and effective authentication for customers to access these online shopping account?

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...

An organization is considering integration of governance, risk., and compliance (GRC) activities into a centralized technology-based resource. In implementing this GRC resource, wh...

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...

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...

Which of the following actions is likely to reduce the risk of violating transfer pricing regulations?

Which of the following statements is true regarding user-developed applications (UDAs)?

Which of the following represents a basis for consolidation under the International Financial Reporting Standards?

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...

Which of the following best describes owner's equity?

Which of the following describes a mechanistic organizational structure?

When determining the level of physical controls required for a workstation, which of the following factors should be considered?

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...

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...

Which of the following attributes of data is most likely to be compromised in an organization with a weak data governance culture?

Which of the following lists best describes the classification of manufacturing costs?

Which of the following is an effective preventive control for data center security?

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?

Which of the following data security policies is most likely to be the result of a data privacy law?

Which of the following techniques would best detect an inventory fraud scheme?

Which of the following is most influenced by a retained earnings policy?

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...

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...

Which of the following types of accounts must be closed at the end of the period?

Which of the following would most likely serve as a foundation for individual operational goats?

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...

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...

Which of the following biometric access controls uses the most unique human recognition characteristic?

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...

Which of the following actions would senior management need to consider as part of new IT guidelines regarding the organization's cybersecurity policies?

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...

A manufacturer ss deciding whether to sell or process materials further. Which of the following costs would be relevant to this decision?

Which of the following best explains the matching principle?

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...

An organization decided to reorganize into a flatter structure. Which of the following changes would be expected with this new structure?

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?

Which of the following should software auditors do when reporting internal audit findings related to enterprisewide resource planning?

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...

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?

Which of the following is an established systems development methodology?

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...

associated with level 4 of the business process method?