IIA IIA-CIA-Part3 Übungsprüfungen
Zuletzt aktualisiert am 25.04.2025- Prüfungscode: IIA-CIA-Part3
- Prüfungsname: CIA Exam Part Three: Business Knowledge for Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 25.04.2025
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?
- A . It is particularly helpful to management when the organization is facing rapid change.
- B . It is a more successful approach when adopted by mechanistic organizations.
- C . It is mere successful when goal setting is performed not only by management, but by all team members, including lower-level staff.
- D . It is particularly successful in environments that are prone to having poor employer-employee relations.
Which of the following statements is true regarding an investee that received a dividend distribution from an entity and is presumed to have little influence over the entity?
- A . The cash dividends received increase the investee investment account accordingly.
- B . The investee must adjust the investment account by the ownership interest
- C . The investment account is adjusted downward by the percentage of ownership.
- D . The investee must record the cash dividends as dividend revenue
According to IIA guidance, which of the following is an IT project success factor?
- A . Streamlined decision-making, rather than building consensus among users.
- B . Consideration of the facts, rather than consideration of the emotions displayed by project stakeholders.
- C . Focus on flexibility and adaptability, rather than use of a formal methodology.
- D . Inclusion of critical features, rather than inclusion of an array of supplementary features.
Which of the following cost of capital methods identifies the time period required to recover She cost of the capital investment from the annual inflow produced?
- A . Cash payback technique
- B . Annual rate of return technique.
- C . Internal rate of return method.
- D . Net present value method.
Unavailability of critical services.
- A . 2 and 3 only.
- B . 1, 2, and 3 only
- C . 1, 3, and 4 only
- D . 2, 3, and 4 only
Which of the following is required in effective IT change management?
- A . The sole responsibility for change management is assigned to an experienced and competent IT team
- B . Change management follows a consistent process and is done in a controlled environment.
- C . Internal audit participates in the implementation of change management throughout the organisation.
- D . All changes to systems must be approved by the highest level of authority within an organization.
An organization decided to outsource its human resources function. As part of its process migration, the organization is implementing controls over sensitive employee data.
What would be the most appropriate directive control in this area?
- A . Require a Service Organization Controls (SOC) report from the service provider
- B . Include a data protection clause in the contract with the service provider.
- C . Obtain a nondisclosure agreement from each employee at the service provider who will handle sensitive data.
- D . Encrypt the employees ‚data before transmitting it to the service provider
A company produces water buckets with the following costs per bucket:
Direct labor = 82
Direct material = $5
Fixed manufacturing = 83.50
Variable manufacturing = 82.50
The water buckets are usually sold for $15. However, the company received a special order for 50.000 water buckets at 311 each.
Assuming there is adequate manufacturing capacity and ail other variables are constant, what is the relevant cost per unit to consider when deciding whether to accept this special order at the reduced price?
- A . $9.50
- B . $10.50
- C . $11
- D . $13
During an audit of the payroll system, the internal auditor identifies and documents the following condition:
"Once a user is logged into the system, the user has access to all functionality within the system."
What is the most likely root cause for tins issue?
- A . The authentication process relies on a simple password only, which is a weak method of authorization.
- B . The system authorization of the user does not correctly reflect the access rights intended.
- C . There was no periodic review to validate access rights.
- D . The application owner apparently did not approve the access request during the provisioning process.
During which phase of the contracting process ere contracts drafted for a proposed business activity?
- A . Initiation phase.
- B . Bidding phase
- C . Development phase
- D . Management phase