IIA IIA-CIA-Part3 Übungsprüfungen
Zuletzt aktualisiert am 24.04.2025- Prüfungscode: IIA-CIA-Part3
- Prüfungsname: CIA Exam Part Three: Business Knowledge for Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 24.04.2025
When using data analytics during a review of the procurement process, what is the first step in the analysis process?
- A . Identify data anomalies and outliers.
- B . Define questions to be answered.
- C . Identify data sources available.
- D . Determine the scope of the data extract
Which of the following facilitates data extraction from an application?
- A . Application program code.
- B . Database system.
- C . Operating system.
- D . Networks.
Which of the following actions is likely to reduce the risk of violating transfer pricing regulations?
- A . The organization sells inventory to an overseas subsidiary at fair value.
- B . The local subsidiary purchases inventory at a discounted price.
- C . The organization sells inventory to an overseas subsidiary at the original cost.
- D . The local subsidiary purchases inventory at the depreciated cost.
Which of the following scenarios indicates an effective use of financial leverage?
- A . An organization has a rate of return on equity of 20% and a rate of return on assets of 15%.
- B . An organization has a current ratio of 2 and an inventory turnover of 12.
- C . An organization has a debt to total assets ratio of 0.2 and an interest coverage ratio of 10.
- D . An organization has a profit margin of 30% and an assets turnover of 7%.
Which of the following is a characteristic of using a hierarchical control structure?
- A . Less use of policies and procedures.
- B . Less organizational commitment by employees.
- C . Less emphasis on extrinsic rewards.
- D . Less employee’s turnover.
Which of the following IT professionals is responsible for providing maintenance to switches and routers to keep IT systems running as intended?
- A . Data center operations manager
- B . Response and support team.
- C . Database administrator,
- D . Network administrator
Which of the following is the best example of IT governance controls?
- A . Controls that focus on segregation of duties, financial, and change management,
- B . Personnel policies that define and enforce conditions for staff in sensitive IT areas.
- C . Standards that support IT policies by more specifically defining required actions
- D . Controls that focus on data structures and the minimum level of documentation required
An internal auditor for a pharmaceutical company as planning a cybersecurity audit and conducting a risk assessment.
Which of the following would be considered the most significant cyber threat to the organization?
- A . Cybercriminals hacking into the organization’s time and expense system to collect employee personal data.
- B . Hackers breaching the organization’s network to access research and development reports
- C . A denial-of-service attack that prevents access to the organization’s website.
- D . A hacker accessing she financial information of the company
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.
Which of the following is the most likely control weakness demonstrated by the seller?
- A . Excessive collecting of information
- B . Application of social engineering
- C . Retention of incomplete information.
- D . Undue disclosure of information
A organization finalized a contract in which a vendor is expected to design, procure, and construct a power substation for $3,000,000.
In this scenario, the organization agreed to which of the following types of contracts?
- A . A cost-reimbursable contract.
- B . A lump-sum contract.
- C . A time and material contract.
- D . A bilateral contract.