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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA Internal Audit Function Sample Questions (Q192-Q197):

NEW QUESTION # 192
The most important component of quality control is:

A. Conforming with ISO-9000 specifications.
B. Ensuring goods and services conform to the design specifications.
C. Determining the appropriate timing of inspections.
D. Satisfying upper management.

Answer: B

Explanation:
The intent of quality control is to ensure that goods and services conform to the design
specifications. Whether the focus is on feed forward, feedback, or concurrent control, the emphasis is on ensuring product or service conformity.

NEW QUESTION # 193
Which of the following is an example of a key systems development control typically found in the in-house development of an application system?

A. Business users' requirements are documented, and their achievement is monitored.
B. Logical access controls monitor application usage and generate audit trails.
C. The development process is designed to prevent, detect, and correct errors that may occur.
D. A record is maintained to track the process of data from input, to output, to storage.

Answer: D

NEW QUESTION # 194
A software that translates hypertext markup language (HTML) documents and allows a user to view a remote web page is called:

A. A web browser.
B. A web server.
C. A transmission control protocol/Internet protocol (TCP/IP).
D. An operating system.

Answer: A

NEW QUESTION # 195
Which of the following is an established systems development methodology?

A. Information Technology Infrastructure Library (ITIL).
B. Projects in Controlled Environments (PRINCE2).
C. COBIT
D. Waterfall.

Answer: D

NEW QUESTION # 196
Which of the following is an example of a physical control?

A. Performing business continuity and disaster recovery planning
B. Keeping an offsite backup of the organization's critical data
C. Providing fire detection and suppression equipment
D. Establishing a physical security policy and promoting it throughout the organization

Answer: C

NEW QUESTION # 197
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