Simulations IIA IIA-CIA-Part3 Pdf - IIA-CIA-Part3 Latest Study Questions

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Information Technology20%- Recognize data governance and data management concepts
- Recognize principles of data privacy and their potential impact on data security policies and practices
- Identify risk and control implications related to IT infrastructure and systems
  • 1. Operating systems
  • 2. Business continuity and disaster recovery
  • 3. Databases
  • 4. Networking
  • 5. Cloud computing
- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Malware
  • 2. Ransomware
  • 3. Social engineering
  • 4. Phishing
- Examine the role of data analytics in the audit process
  • 1. Continuous auditing
  • 2. Data analysis techniques
  • 3. Data extraction
- Explain the purpose and use of common information security and technology controls
  • 1. Biometrics
  • 2. Antivirus
  • 3. Firewalls
  • 4. Digital signatures
  • 5. Multi-factor authentication
  • 6. IT general controls
  • 7. Encryption
  • 8. Passwords
Topic 2: Organizational Strategic Planning and Management25%- Examine how performance measures and controls are used to assess achievement of organizational objectives
  • 1. Key performance indicators (KPIs)
  • 2. Benchmarking
  • 3. Balanced scorecard
- Identify risk and control implications related to leadership and mentoring
  • 1. Demonstrating entrepreneurial ability
  • 2. Guiding people
  • 3. Coaching
  • 4. Mentoring
  • 5. Building organizational commitment
  • 6. Providing constructive feedback
- Examine organizational behavior and management principles
  • 1. Motivation theories
  • 2. Leadership styles
  • 3. Team dynamics
  • 4. Change management
  • 5. Conflict resolution
- Analyze the organization's strategic planning process and its integration with the risk management strategy
  • 1. Control environment
  • 2. Business context analysis
  • 3. Objective setting
  • 4. Alternative strategies evaluation
  • 5. Risk appetite definition
  • 6. Alignment to the organization's mission and values
- Identify the risk and control implications of different organizational structures
  • 1. Matrix structures
  • 2. Centralized versus decentralized
  • 3. Flat versus traditional
Topic 3: Common Business Processes45%- Examine financial management concepts and their risk and control implications
  • 1. Managerial accounting
  • 2. Financial analysis and decision-making
  • 3. Capital budgeting and investment
  • 4. Financial accounting and reporting
  • 5. Working capital management
  • 6. Cost accounting
- Recognize various forms and elements of contracts
  • 1. Consideration
  • 2. Formality
  • 3. Unilateral and bilateral contracts
  • 4. Fixed-price and cost-reimbursable contracts
- Describe business processes and their risk and control implications
  • 1. Sales and marketing
  • 2. Procurement
  • 3. Logistics
  • 4. Management of outsourced processes
  • 5. Product development
  • 6. Human resources
- Identify risk and control implications of project management
  • 1. Change management in projects
  • 2. Time/team/resources/cost management
  • 3. Project risk management
  • 4. Project plan and scope
- Describe the risk and control implications of supply chain management
  • 1. Inventory management
  • 2. Quality control
  • 3. Vendor management
Topic 4: Financial Management10%- Identify risk and control implications of financial management
  • 1. Working capital management
  • 2. Capital structure and financing
  • 3. Financial instruments
  • 4. Foreign currency
- Examine the risk and control implications of financial statement analysis
  • 1. Common-size analysis
  • 2. Trend analysis
  • 3. Ratio analysis

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IIA-CIA-Part3 Latest Study Questions & Reliable Study IIA-CIA-Part3 Questions

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IIA Internal Audit Function Sample Questions (Q497-Q502):

NEW QUESTION # 497
If bonds are sold at a discount and the effective interest method of amortization is used, interest expense will:

Answer: D

Explanation:
Interest expense equals the carrying value of the liability at the beginning of the period times the effective interest rate. The carrying value of the liability equals the face value of the of the bond minus the discount. As the discount is amortized over the life of the bond, the carrying value increases, consequently the interest expense increases over the life of the bond.


NEW QUESTION # 498
In response to a question posed by an internal auditor, management indicated that there is an agreement in place to quickly rent servers and desktop workstations to restore operations from tapes stored at an off-site location. Which of the following plans would the auditor most likely conclude is currently in place for the organization?

Answer: A

Explanation:
The arrangement described is a cold recovery plan because the organization has an agreement to obtain equipment and restore data from off-site tapes, but the recovery site is not already fully configured and operational. A hot site would have systems, infrastructure, and data ready for rapid failover, often with real- time or near-real-time synchronization. A warm site would typically have some configured hardware and infrastructure already available, although not fully current. "No recovery plan" is incorrect because management has at least arranged for equipment rental and off-site backup restoration. Internal auditors should evaluate whether the selected recovery approach meets recovery time objectives, recovery point objectives, and business impact analysis requirements. Therefore, Option C is correct.


NEW QUESTION # 499
Organizations mat adopt just-in-time purchasing systems often experience which of the following?

Answer: A


NEW QUESTION # 500
Using variable costing, the company's operating profit was:

Answer: A

Explanation:
Under variable costing, the product cost includes only variable manufacturing costs. All fixed costs are expensed in the period incurred. Unit product cost under variable costing is US $6 $600.000 100,000 units produced).

C:\Documents and Settings\usernwz1\Desktop\1.PNG A and B, are autonomous divisions of a corporation. They have no beginning or ending inventories, and the number of units produced is equal to the number of units sold. Following is financial information relating to the two divisions:


NEW QUESTION # 501
The process of scenario planning begins with which of the following steps?

Answer: B


NEW QUESTION # 502
......

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