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IIA IIA-CIA-Part3 Exam Overview:

Certification Vendor:	IIA (The Institute of Internal Auditors)
Exam Name:	Internal Audit Function
Exam Number:	IIA-CIA-Part3
Passing Score:	600 (scaled score, range 250–750)
Related Certifications:	CIA Part 1 - Essentials of Internal Auditing CIA Part 2 - Practice of Internal Auditing
Exam Duration:	120 minutes
Real Exam Qty:	100
Exam Format:	Multiple-choice questions, Computer-based testing
Certificate Validity Period:	3 years from completion of all parts
Exam Price:	USD 380 (member) / USD 495 (non-member)
Available Languages:	Korean, Japanese, Spanish, Chinese (Simplified), Russian, Italian, German, Portuguese, English, French
Recommended Training:	IIA Learning Resources IIA Official Study Materials
Exam Registration:	IIA Official Registration Pearson VUE Scheduling
Sample Questions:	IIA IIA-CIA-Part3 Sample Questions
Exam Way:	Computer-based; available at Pearson VUE test centers worldwide; online proctored option available in select regions
Pre Condition:	Meet CIA eligibility: bachelor's degree or equivalent, character reference, professional experience (varies by education level); complete CIA application and pay application fee
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-3/

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IIA-CIA-Part3真実試験 & IIA-CIA-Part3テスト模擬問題集

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IIA-CIA-PART3（内部監査のためのビジネス知識）認定試験は、内部監査人研究所（IIA）が提供する内部監査人向けの専門的な認定プログラムです。この認定は、ビジネス、金融、および管理の分野における内部監査人の知識を強化するように設計されています。この試験は、ビジネス環境の文脈で内部監査人のスキルと知識を評価することを目的としています。

IIA Internal Audit Function 認定 IIA-CIA-Part3 試験問題 (Q414-Q419):

質問 # 414
Which of the following controls helps protect externally stored sensitive or confidential data from cyberthreats?

A. Secure configurations and access controls.
B. Firewalls to block unauthorized processing of transactions.
C. Active and frequent monitoring of network traffic activities.
D. Strong vendor contracts with control reports provided by service organizations.

正解：C

質問 # 415
The errors cause the reported retained earnings at December 31. Year 4, to be:

A. Overstated by US $32,000.
B. Understated by US $18,000.
C. Overstated by US $65,000.
D. Overstated by US $25,000.

正解：A

解説：
The Year 3 inventory error reversed in Year 4excluding tax considerations) and therefore had no effect on reported retained earnings at December 31. Year 4, The US $15,000 inventory error at year-end Year 4 and the failure to accrue US $10,000 of expenses for Year 4 both overstated retained earnings as well as 4 year profit The omission of US $7,000 of depreciation overstated Year 3 net income and Year 3 and Year .1 retained earnings. Hence, the net effect of the errors on December 31, Year 4, retained earnings was a US $32,000$0 + $15,000 + $7,000 + $10,000) overstatement.

質問 # 416
The estimated demand for pretzels at the next home football game using an expected value approach is:

A. None of the answers are correct.
B. 5,000 pretzels.
C. 4,000 pretzels.
D. 4,400 pretzels.

正解：D

解説：
The calculation using an expected value approach weights each possible sales volume by its probability. Thus, the estimated demand is 4,400 pretzels.

質問 # 417
The company uses a planning system that focuses first on the amount and timing of finished goods demanded and then determines the derived demand for raw material, components, and subassemblies at each of the prior stages of production. This system is referred to as:

A. Material requirements planning.
B. Just-in-time purchasing.
C. Linear programming.
D. Economic order quantity.

正解：A

解説：
Materials requirements planning CIRF) is usually a computer-based information system designed to plan and control raw materials used in a production setting. It assumes that estimated demand for materials is reasonably accurate and that suppliers can deliver based upon this accurate schedule. It is crucial that delivery delays be avoided because, under CIRF, production delays are almost unavoidable if the materials are not on hand. An MRF system uses a parts list, often called a bill of materials, and lead times for each type of material to obtain materials just as they are needed for planned production.

質問 # 418
According to IIA guidance, which of the following statements is true regarding analytical procedures?

A. Data relationships are assumed to exist and to continue where no known conflicting conditions exist
B. Analytical procedures can be used to identify differences, but cannot be used to identify the absence of differences
C. Analytical procedures are intended primarily to ensure the accuracy of the information being examined
D. Data relationships cannot include comparisons between operational and statistical data

正解：A

解説：
Reference: IIA Business Knowledge for Internal Auditing, Analytical Procedures section.

質問 # 419
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