100% Pass Quiz 2026 IIA IIA-CIA-Part3: Internal Audit Function–Efficient Interactive Practice Exam

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IIA-CIA-Part3 Exam covers six domains, including business acumen, strategic management, organizational behavior, financial management, technology and information systems, and global business environment. Candidates are expected to understand the role of internal auditing in each of these domains and how to apply their knowledge to solve business challenges. IIA-CIA-Part3 Exam is challenging, and candidates need to prepare adequately to pass it. However, passing the exam is a significant accomplishment that can lead to career advancement and increased earning potential.

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IIA IIA-CIA-Part3 Interactive Practice Exam Are Leading Materials & IIA-CIA-Part3 Internal Audit Function

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IIA IIA-CIA-Part3: Business Knowledge for Internal Auditing Exam is a certification exam offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part3 exam is designed for internal auditors looking to expand their knowledge of business concepts and practices. IIA-CIA-Part3 Exam covers topics such as economics, finance, accounting, organizational structure, and strategic planning.

IIA Internal Audit Function Sample Questions (Q83-Q88):

NEW QUESTION # 83
Which of the following is required in effective IT change management?

Answer: B


NEW QUESTION # 84
Good planning will help an organization restore computer operations after a processing outage. Good recovery planning should ensure that:

Answer: D

Explanation:
The disaster plan should embrace data center recovery, critical application recovery, and network recovery. It should be updated and current with regard to recent test results and new applications, equipment, and network configurations. The plan should also ensure that backup facilities are still able to process critical applications and that end-user responsibility is established. Another essential component of a disaster recovery plan is that backup/restart procedures have been anticipated and provided for in the application systems.


NEW QUESTION # 85
An employee ' s mobile device used for work was stolen in a home burglary. Which control, if already implemented by the organization, would best prevent unauthorized access to organizational data stored on the employee ' s device?

Answer: D

Explanation:
Biometric authentication is the strongest control listed for preventing unauthorized access to data on a stolen mobile device. It relies on a physical characteristic of the authorized user, such as fingerprint, face, or retina recognition, making it harder for a thief to bypass than a passcode, swipe pattern, or security question.
Passcodes and swipe patterns can be guessed, observed, shared, or captured. Security questions are often weak because answers may be discoverable or predictable. Internal audit should also expect supporting controls such as encryption, remote wipe, mobile device management, automatic lockout, and incident reporting. However, among the options provided, biometric authentication provides the strongest access prevention control. Therefore, Option A is correct.


NEW QUESTION # 86
The halo effect may diminish the accuracy of the evaluation of employees. Which of the following is an example?

Answer: D

Explanation:
The halo effect diminishes the accuracy of an evaluation when a manager's judgment on one positive trait affects the rating of other traits.


NEW QUESTION # 87
An internal auditor computed that one of the organization ' s accounting divisions is processing 30 travel reports per hour while another accounting division is processing 22 travel reports per hour. Which of the following efficiency measures did the internal auditor most likely employ?

Answer: C

Explanation:
Processing travel reports per hour is a productivity measure because it compares output produced with a unit of input, in this case time. Productivity rates are commonly used to evaluate operational efficiency by measuring units processed, transactions completed, or services delivered per labor hour, machine hour, or other input measure. Operating rate may refer to capacity usage, not output per hour. Asset efficiency rate measures how effectively assets generate output or revenue. Resource utilization focuses on the percentage of available resources being used, not necessarily how much output they generate. Internal auditors use productivity measures to compare departments, identify inefficiencies, and assess whether processes are operating effectively. Therefore, Option D is correct.


NEW QUESTION # 88
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