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
An organization and its trading partner rely on a computer-to-computer exchange of digital business documents.
Which of the following best describes this scenario?
- A . Use of a central processing unit
- B . Use of a database management system
- C . Use of a local area network
- D . Use of electronic data Interchange
With regard to project management, which of the following statements about project crashing Is true?
- A . It leads to an increase in risk and often results in rework.
- B . It is an optimization technique where activities are performed in parallel rather than sequentially.
- C . It involves a revaluation of project requirements and/or scope.
- D . It is a compression technique in which resources are added so the project.
Which of the following statements is true regarding the term "flexible budgets" as it is used in accounting?
- A . The term describes budgets that exclude fixed costs.
- B . Flexible budgets exclude outcome projections, which are hard to determine, and instead rely on the most recent actual outcomes.
- C . The term is a red flag for weak budgetary control activities.
- D . Flexible budgets project data for different levels of activity.
According to lIA guidance on IT, which of the following plans would pair the identification of critical business processes with recovery time objectives?
- A . The business continuity management charter.
- B . The business continuity risk assessment plan.
- C . The business Impact analysis plan
- D . The business case for business continuity planning
Which of the following is a benefit from the concept of Internet of Things?
- A . Employees can choose from a variety of devices they want to utilize to privately read work emails without their employer’s knowledge.
- B . Physical devices, such as thermostats and heat pumps, can be set to react to electricity market changes and reduce costs.
- C . Information can be extracted more efficiently from databases and transmitted to relevant applications for in-depth analytics.
- D . Data mining and data collection from internet and social networks is easier, and the results are more comprehensive
Which of the following techniques would best detect an inventory fraud scheme?
- A . Analyze Invoice payments just under individual authorization limits.
- B . Analyze stratification of inventory adjustments by warehouse location.
- C . Analyze inventory invoice amounts and compare with approved contract amounts.
- D . Analyze differences discovered during duplicate payment testing
Which of the following data security policies is most likely to be the result of a data privacy law?
- A . Access to personally identifiable information is limited to those who need It to perform their job.
- B . Confidential data must be backed up and recoverable within a 24-hour period.
- C . Updates to systems containing sensitive data must be approved before being moved to production.
- D . A record of employees with access to insider information must be maintained, and those employees may not trade company stock during blackout periods
Which of the following sites would an Internet service provider most likely use to restore operations after its servers were damaged by a natural disaster?
- A . On site.
- B . Cold site.
- C . Hot site.
- D . Warm site
Which of the following accounting methods is an investor organization likely to use when buying 40 percent of the stock of another organization?
- A . Cost method.
- B . Equity method .
- C . Consolidation method.
- D . Fair value method.
Which of the following is most influenced by a retained earnings policy?
- A . Cash.
- B . Dividends.
- C . Gross margin.
- D . Net income.