IIA-CIA-Part3 Zertifizierungsprüfung & IIA-CIA-Part3 Prüfungsaufgaben

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

SectionObjectives
Topic 1: Risk Management and Regulatory Environment- Compliance and regulatory frameworks
- Enterprise risk management (ERM) principles
- Internal controls and governance concepts
Topic 2: Information Security and Business Continuity- Data protection and privacy considerations
- Business continuity and disaster recovery
- Information security management principles
Topic 3: Information Technology and Business Systems- Information systems and data governance
- IT controls and cybersecurity fundamentals
- System development lifecycle concepts
Topic 4: Business Acumen and Global Business Environment- Business strategies and objectives alignment
- Global business environment and market influences
- Organizational structure and business processes
Topic 5: Financial Management- Budgeting and cost control
- Managerial accounting concepts
- Financial statements and reporting basics

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IIA Internal Audit Function IIA-CIA-Part3 Prüfungsfragen mit Lösungen (Q263-Q268):

263. Frage
Which of the following parties is most likely to be responsible for maintaining the infrastructure required to prevent the failure of a real-time backup of a database?

Antwort: D


264. Frage
An objective of financial reporting is

Antwort: D

Begründung:
The objectives of financial reporting are concerned with the underlying goals and purposes of accounting. They are to provide information that1) is useful to those making investment and credit decisions, assuming that those individuals have a reasonable understanding of business and economic activities:2) is helpful to current and potential investors and creditors and other users in assessing the amount timing, and uncertainty of future cash flows; and3) discloses economic resources claims to those resources, and the changes therein.


265. Frage
Which of the following techniques would best detect an inventory fraud scheme?

Antwort: D


266. Frage
According to IIA guidance, which of the following statements is true regarding analytical procedures?

Antwort: D

Begründung:
Analytical procedures involve evaluating financial and operational data by examining plausible relationships between numbers, trends, and industry benchmarks. These procedures assume that data relationships exist and will continue unless there is evidence to the contrary.
(A) Data relationships are assumed to exist and to continue where no known conflicting conditions exist. # Correct. Analytical procedures rely on historical trends and logical relationships between data (e.g., revenue vs. expenses, payroll vs. employee count). If no unusual variations or red flags are observed, auditors assume continuity.
IIA GTAG "Auditing Business Intelligence" supports the assumption that data relationships persist unless evidence suggests otherwise.
(B) Analytical procedures are intended primarily to ensure the accuracy of the information being examined.
Incorrect. The primary goal of analytical procedures is not absolute accuracy but rather identifying trends, anomalies, and risks that require further investigation.
(C) Data relationships cannot include comparisons between operational and statistical data.
Incorrect. Operational and statistical data are commonly used in analytical procedures (e.g., comparing production output with raw material consumption, or customer transactions with website visits).
IIA GTAG "Data Analytics: Elevating Internal Audit Performance" highlights the importance of using both financial and operational data in analytical testing.
(D) Analytical procedures can be used to identify unexpected differences, but cannot be used to identify the absence of differences.
Incorrect. Analytical procedures can identify both unexpected variances and expected consistency. Auditors analyze trends, seasonal fluctuations, and relationships, detecting both errors and missing anomalies.
IIA GTAG - "Auditing Business Intelligence"
IIA GTAG - "Data Analytics: Elevating Internal Audit Performance"
IIA Standard 2320 - Analysis and Evaluation
Analysis of Answer Choices:IIA References:Thus, the correct answer is A, as analytical procedures assume data relationships exist and continue unless conflicting conditions arise.


267. Frage
A company manufactures banana hooks for retail sale. The bill of materials for this item and the parts inventory for each material required are as follows:

An incoming order calls for deliver," of 2,000 banana hooks in 2 weeks. The company has
200 finished banana hooks in current inventory. If no safety stocks are required for inventory, what are the company's net requirements for swag hooks and screws needed to fill this order?

Antwort: A

Begründung:
The company needs 1,800 banana hooks 2,000 - 200) and therefore 1,800 swag hooks 1 1,800) and 3,600 wood screws 2 1,800). Given that 300 swag hooks and 400 wood screws are on hand, the company must obtain 1,500 swag hooks 1,800 - 300) and 3,200 wood screws 3,600 400).


268. Frage
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