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 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 related to how project tasks are completed?
- A . A balanced scorecard.
- B . A quality audit
- C . Earned value analysis.
- D . Trend analysis
According to IIA guidance, which of the following links computers and enables them to – communicate with each other?
- A . Application program code
- B . Database system
- C . Operating system
- D . Networks
Which of the following statements Is true regarding the use of centralized authority to govern an organization?
- A . Fraud committed through collusion is more likely when authority is centralized.
- B . Centralized managerial authority typically enhances certainty and consistency within an organization.
- C . When authority is centralized, the alignment of activities to achieve business goals typically is decreased.
- D . Using separation of duties to mitigate collusion is reduced only when authority is centralized.
An organization accomplishes its goal to obtain a 40 percent share of the domestic market, but is unable to get the desired return on Investment and output per hour of labor.
Based on this information, the organization is most likely focused on which of the following?
- A . Capital investment and not marketing
- B . Marketing and not capital investment
- C . Efficiency and not input economy
- D . Effectiveness and not efficiency
An organization has a declining inventory turnover but an Increasing gross margin rate, Which of the following statements can best explain this situation?
- A . The organization’s operating expenses are increasing.
- B . The organization has adopted just-in-time inventory.
- C . The organization is experiencing Inventory theft
- D . The organization’s inventory is overstated.
What is the primary purpose of an Integrity control?
- A . To ensure data processing is complete, accurate, and authorized.
- B . To ensure data being processed remains consistent and intact.
- C . To monitor the effectiveness of other controls
- D . To ensure the output aligns with the intended result.
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 510 ,000, and Partner B contributed equipment with a self-declared value of 515,000. The capital accounts reach partner were subsequently credited with $12,500.
Which of the following statements Is true regarding this transection?
- A . The capital accounts of the partners should be increased by she original cost of the contributed equipment.
- B . The capital accounts should be increased using a weighted average based by the current percentage of ownership.
- C . No action is needed, as the capital account of each partner was increased by the correct amount,
- D . The capital accounts of the partners should be increased by She fair market value of their contribution.
While auditing an organization’s customer call center, an internal auditor notices that Key performance indicators show a positive trend, despite the fact that there have been increasing customer complaints over the same period.
Which of the following audit recommendations would most likely correct the cause of this inconsistency?
- A . Review the call center script used by customer service agents to interact with callers, and update the script if necessary.
- B . Be-emphasize the importance of call center employees completing a certain number of calls per hour.
- C . Retrain call center staff on area processes and common technical issues that they will likely be asked to resolve.
- D . Increase the incentive for call center employees to complete calls quickly and raise the number of calls completed daily
Which of the following should be established by management during implementation of big data systems to enable ongoing production monitoring?
- A . Key performance indicators.
- B . Reports of software customization.
- C . Change and patch management.
- D . Master data management
Which of the following application controls, implemented by management, monitors data being processed to ensure the data remains consistent and accurate?
- A . Management trail controls
- B . Output controls.
- C . Integrity controls
- D . input controls