IIA IIA-CIA-Part3 Übungsprüfungen
Zuletzt aktualisiert am 27.04.2025- Prüfungscode: IIA-CIA-Part3
- Prüfungsname: CIA Exam Part Three: Business Knowledge for Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 27.04.2025
Which of the following authentication device credentials is the most difficult to revoke when an employee s access rights need to be removed?
- A . A traditional key lock
- B . A biometric device
- C . A card-key system
- D . A proximity device
Which of the following authentication device credentials is the most difficult to revoke when an employee s access rights need to be removed?
- A . A traditional key lock
- B . A biometric device
- C . A card-key system
- D . A proximity device
Which of the following analytical techniques would an internal auditor use to verify that none of an organization’s employees are receiving fraudulent invoice payments?
- A . Perform gap testing.
- B . Join different data sources.
- C . Perform duplicate testing.
- D . Calculate statistical parameters.
Which of the following analytical techniques would an internal auditor use to verify that none of an organization’s employees are receiving fraudulent invoice payments?
- A . Perform gap testing.
- B . Join different data sources.
- C . Perform duplicate testing.
- D . Calculate statistical parameters.
The internal audit activity has identified accounting errors that resulted in the organization overstating its net income for the fiscal year.
Which of the following is the most likely cause of this overstatement?
- A . Beginning inventory was overstated for the year.
- B . Cost of goods sold was understated for the year.
- C . Ending inventory was understated for the year.
- D . Cost of goods sold was overstated for the year.
In light of increasing emission taxes in the European Union, a car manufacturer introduced a new middle-class hybrid vehicle specifically for the European market only.
Which of the following competitive strategies has the manufacturer used?
- A . Reactive strategy.
- B . Cost leadership strategy.
- C . Differentiation strategy.
- D . Focus strategy
In light of increasing emission taxes in the European Union, a car manufacturer introduced a new middle-class hybrid vehicle specifically for the European market only.
Which of the following competitive strategies has the manufacturer used?
- A . Reactive strategy.
- B . Cost leadership strategy.
- C . Differentiation strategy.
- D . Focus strategy
Which of the following can be viewed as a potential benefit of an enterprisewide resource planning system?
- A . Real-time processing of transactions and elimination of data redundancies.
- B . Fewer data processing errors and more efficient data exchange with trading partners.
- C . Exploitation of opportunities and mitigation of risks associated with e-business.
- D . Integration of business processes into multiple operating environments and databases.
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 following statements is true?
- A . Standards used for evaluation and control are determined at local subsidiaries, not set by headquarters.
- B . Orders, commands, and advice are sent to the subsidiaries from headquarters.
- C . Poop o of local nationality are developed for the best positions within their own country.
- D . There is a significant amount of collaboration between headquarters and subs diaries.
An internal auditor was assigned to test for ghost employees using data analytics. The auditor extracted employee data from human resources and payroll. Using spreadsheet functions, the auditor matched data sets by name and assumed that employees who were not present in each data set should be investigated further. However, the results seemed erroneous, as very few employees matched across all data sets.
Which of the following data analytics steps has the auditor most likely omitted?
- A . Data analysis.
- B . Data diagnostics.
- C . Data velocity.
- D . Data normalization.