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Understanding IIA CIA Part 3 Exam Topics

Business acumen (35%)
Information security (25%)
Information technology (20%)
Financial management (20%)

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IIA-CIA-Part3 exam covers a broad range of topics related to business, including economics, finance, operations management, information technology, and risk management. IIA-CIA-Part3 Exam is designed to test the candidate's ability to apply these topics to the internal audit function. Candidates are expected to have a deep understanding of how businesses operate and how the internal audit function can add value to the organization.

IIA Internal Audit Function Sample Questions (Q768-Q773):

NEW QUESTION # 768
Maintenance cost at a hospital was observed to increase as activity level increased. The following data was gathered:
Activity Level Maintenance Cost
Month Patient Days Incurred January 5,600 $7,900
February 7,100 $8,500
March 5,000 $7,400
April 6,500 $8,200
May 7,300 $9,100
June 8,000 $9,800
If the cost of maintenance is expressed in an equation, what is the independent variable for this data?

A. Total maintenance cost.
B. Variable cost.
C. Patient days.
D. Fixed cost.

Answer: C

NEW QUESTION # 769
Which of the following actions would best address a concern that data uploaded from a desktop computer may be erroneous?

A. The mainframe computer should subject the data to the same edits and validation routines that online data entry would require.
B. Users should be required to review a random sample of processed data.
C. The mainframe computer should be backed up on a regular basis.
D. Two persons should be present at the desktop computer when it is uploading data.

Answer: A

Explanation:
The same edits and validation routines used for online data entry should be applied to data
uploaded from a desktop computer. This could help prevent data errors.

NEW QUESTION # 770
Which of the following are included in ISO 31000 risk principles and guidelines?

A. Standards, framework, and process.
B. Principles, framework, and process.
C. Standards, assessments, and process.
D. Principles, practices, and process.

Answer: B

NEW QUESTION # 771
An accounting change requiring retrospective treatment is a change in:

A. The residual value of equipment.
B. Depreciation methods from straight-line to diminishing-balance.
C. A provision for warranty costs.
D. An accounting policy inseparable from a change in an accounting estimate.

Answer: B

Explanation:
A change in depreciation methods is reported as a change in accounting policy. A voluntary change in accounting policy is applied retrospectively unless it is impracticable. Retrospective application means adjusting the opening balances of equity for the first period presented and restating other comparative amounts.

NEW QUESTION # 772
At the introduction stage of an innovative product, the profit growth is normally slow due to:

A. Expensive sales promotion.
B. High competition.
C. Available alternatives.
D. A mass market.

Answer: A

Explanation:
The introduction stage is characterized by slow sales growth and lack of profits because of the high expenses of promotion and selective distribution to generate awareness of the product and encourage customers to try it. Thus, the per-customer cost is high. Competitors are few, basic versions of the product are produced, and higher-income customers innovators) are usually targeted. Cost-plus prices are charged. They may initially be high to permit cost recovery when unit sales are low. The strategy is to infiltrate the market, plan for financing to cope with losses, build supplier relations, increase production and marketing efforts, and plan for competition.

NEW QUESTION # 773
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