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| Certification Vendor: | The Institute of Internal Auditors (IIA) |
|---|---|
| Exam Name: | Internal Audit Function |
| Exam Number: | CIA-Part-3 |
| Available Languages: | Korean, Spanish, Arabic, Portuguese, Japanese, Chinese (Simplified), English |
| Exam Price: | Varies by region; approximately USD 280โ395 per part |
| Passing Score: | 600/750 (scaled score) |
| Certificate Validity Period: | No expiration for certification; requires ongoing Continuing Professional Education (CPE) of 40 hours annually |
| Related Certifications: | Certified Internal Auditor (CIA) Certification in Risk Management Assurance (CRMA) |
| Exam Duration: | 120 minutes |
| Real Exam Qty: | 100 multiple-choice questions |
| Exam Format: | Multiple-choice questions, Computer-based testing |
| Recommended Training: | IIA Training and Exam Preparation Resources IIA Official CIA Learning System |
| Exam Registration: | IIA CIA Certification Overview and Registration Pearson VUE IIA Exam Scheduling |
| Sample Questions: | IIA IIA-CIA-Part3 Sample Questions |
| Exam Way: | Computer-based exam delivered at authorized testing centers or online proctored via Pearson VUE (where available) |
| Pre Condition: | No formal educational prerequisites required; CIA Part 3 can be taken after or before other CIA parts depending on exam pathway rules, but CIA certification requires relevant education and/or experience. |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/ |
>> Latest IIA-CIA-Part3 Exam Answers <<
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Passing the IIA-CIA-Part3 exam represents a significant achievement for individuals seeking to establish themselves as qualified internal auditors. Internal Audit Function certification demonstrates to employers and clients that the candidate has the knowledge and skills necessary to provide effective internal audit services. The IIA-CIA-Part3 Certification is also an excellent way for internal auditors to enhance their professional development and career advancement opportunities.
NEW QUESTION # 65
Which of the following stages of group development is associated with accepting team responsibilities?
Answer: B
NEW QUESTION # 66
The inventory model that follows the concept that 80% of the value of an inventory is in 20% of the inventory items is the:
Answer: B
Explanation:
The ABC method of inventory control requires management to exert greatest control over the A classification items, which usually include a relatively small percentage of total items but a high percentage of the dollar volume. This method is analogous to the 80/20 rule, which says, for instance, that 20% of the customers account for 80% of the profit.
NEW QUESTION # 67
Based upon the data derived from the regression analysis, 420 maintenance hours in a month would mean the maintenance costs (rounded to the nearest US dollar) would be budgeted at:
Answer: D
Explanation:
Substituting the given data into the regression equation results in a budgeted cost of US $3,746 (rounded to the nearest US dollar):
NEW QUESTION # 68
Which of the following terms best describes the type of control practice evidenced by a segregation of duties between computer programmers and computer operators?
Answer: C
Explanation:
Organizational control concerns the proper segregation of duties and responsibilities within the information systems function. For example, programmers should not have access to the equipment, and operators should not have programming ability. Although proper segregation is desirable, functions that would be considered incompatible if performed by a single individual in a manual activity are often performed through the use of an information systems program or series of programs. Therefore, compensating controls may be
necessary, such as library controls and effective supervision.
NEW QUESTION # 69
As part of internal audit's risk assessment, a chief audit executive is determining certain factors as part of planning the areas to audit within an organization that makes silicon chips. Which of the following would be considered a subjective factor as part of the risk assessment?
Answer: A
Explanation:
Subjective factors are based on judgment or opinion, whereas objective factors rely on measurable data. The quality of staff supervision is a judgment-based assessment, making it subjective.
Options A, C, and D are measurable, quantitative factors and thus objective.
Reference:
IIA Practice Guide - Developing a Risk-Based Internal Audit Plan.
NEW QUESTION # 70
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