IIA-CIA-PART3 Exam Questions

Which of the following is the most appropriate way lo record each partner's initial Investment in a partnership?

Which of the following statements is true regarding a bring-your-own-device (BYOD) environment?

Which of the following is a security feature that Involves the use of hardware and software to filter or prevent specific Information from moving between the inside network and the...

According to lIA guidance on IT, which of the following plans would pair the identification of critical business processes with recovery time objectives?

Which of the following is an example of an application control?

When management uses the absorption costing approach, fixed manufacturing overhead costs are classified as which of the following types of costs?

An internal auditor was asked to review an equal equity partnership, in one sampled transaction. Partner A transferred equipment into the partnership with a Self-declared value of...

An organization with global headquarters in the United States has subsidiaries in eight other nations. If the organization operates with an ethnocentric attitude, which of the foll...

According to IIA guidance, which of the following statements is true regarding analytical procedures?

Which of the following risks is best addressed by encryption?

Which of the following would most likely be found in an organization that uses a decentralized organizational structure?

What is the primary purpose of an Integrity control?

According to Maslow's hierarchy of needs theory, which of the following best describes a strategy where a manager offers an assignment to a subordinate specifically to support his...

Which of the following is a primary driver behind the creation and prloritteation of new strategic Initiatives established by an organization?

An Internal auditor is using data analytics to focus on high-risk areas during an engagement. The auditor has obtained data and is working to eliminate redundancies in the dat

Which of the following statements is true regarding data backup?

Which of the following network types should an organization choose if it wants to allow access only to its own personnel?

Which of the following principles s shared by both hierarchies and open organizational structures? 1. A superior can delegate the authority to make decisions but cannot delegate th...

Which of the following would be a concern related to the authorization controls utilized for a system?

What kind of strategy would be most effective for an organization to adopt in order to Implement a unique advertising campaign for selling identical product lines across all of its...

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?

According to IIA guidance, which of the following best describes an adequate management (audit.) trail application control for the general ledger?

During which phase of the contracting process ere contracts drafted for a proposed business activity?

How do data analysis technologies affect internal audit testing?

An internal auditor is assessing the risks related to an organization's mobile device policy. She notes that the organization allows third parties (vendors and visitors) to use out...

An investor has acquired an organization that has a dominant position in a mature. slew-growth Industry and consistently creates positive financial income. Which of the following t...

A retail organization mistakenly did have include $10,000 of Inventory in the physical count at the end of the year. What was the impact to the organization's financial statements?

Which of the following authentication device credentials is the most difficult to revoke when an employee s access rights need to be removed?

Which of the following describes the most appropriate set of tests for auditing a workstation's logical access controls?

Which of the following is most important for an internal auditor to check with regard to the database version?

Which of the following is improved by the use of smart devices?

According to IIA guidance on IT, which of the following controls the routing of data packets to link computers?

A rapidly expanding retail organisation continues to be tightly controlled by its original small management team. Which of the following is a potential risk in this vertically cent...

Which of the following items represents the first thing that should be done with obtained dote in the data analytics process?

Which of the following is on advantage of a decentralized organizational structure, as opposed to a centralized structure?

Which of the following should be included in a data privacy poky? 1. Stipulations for deleting certain data after a specified period of time. 2. Guidance on acceptable methods for...

The head of the research arid development department at a manufacturing organization believes that his team lacks expertise in some areas, and he decides to hire more experienced r...

Which of the following IT-related activities is most commonly performed by the second line of defense?

With regard to project management, which of the following statements about project crashing Is true?

An organization uses the management-by-objectives method whereby employee performance is based on defined goals. Which of the following statements is true regarding this approach?

According to IIA guidance, which of the following would be the best first stop to manage risk when a third party is overseeing the organization's network and data?

A new manager received computations of the internal fate of return regarding the project proposal. What should the manager compare the computation results to in order to determine...

Which of the following risks would Involve individuals attacking an oil company's IT system as a sign of solidarity against drilling in a local area?

cost is $4; and defect selling price is $5. What is the carrying amount (inventory value) of defects at your end?

According to IIA guidance on IT, which of the following best describes a situation where data backup plans exist to ensure that critical data can be restored at some point in the f...

Which of the following is classified as a product cost using the variable costing method? 1. Direct labor costs. 2. Insurance on a factory. 3. Manufacturing supplies. 4. Packaging...

An organization has instituted a bring-your-own-device (BYOD) work environment. Which of the following policies best addresses the increased risk to the organization's network incu...

An organization requires an average of 5S days to convert raw materials into finished products to sell. An average of 42 additional days is required to collect receivables. If the...

An organization's account for office supplies on hand had a balance of $9,000 at the end of year one. During year two. The organization recorded an expense of $45,000 for purchasin...

Which of the following is a project planning methodology that involves a complex series of required simulations to provide information about schedule risk?