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IIA-CIA-Part3 exam covers a broad range of topics related to business, including economics, finance, operations management, information technology, and risk management. IIA-CIA-Part3 Exam is designed to test the candidate's ability to apply these topics to the internal audit function. Candidates are expected to have a deep understanding of how businesses operate and how the internal audit function can add value to the organization.

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IIA-CIA-Part3 certification exam is recognized by employers around the world as a sign of excellence in the field of internal auditing. Internal Audit Function certification can help internal auditors advance their careers and increase their earning potential. It also provides employers with a way to ensure that their internal auditors have the knowledge and skills necessary to perform their job duties effectively.

IIA Internal Audit Function Sample Questions (Q39-Q44):

NEW QUESTION # 39
Which of the following most accurately describes the purpose of application authentication controls?

A. To ensure that data input into business applications is valid, complete, and accurate.
B. To ensure that business applications are protected from unauthorized logical access.
C. To ensure the validity, accuracy, and completeness of outputs from business applications.
D. To prevent or detect errors in data processed using business applications.

Answer: B

NEW QUESTION # 40
All of the following are objectives of pricing except:

A. Profit maximization.
B. Image oriented objectives.
C. Production maximization.
D. Stabilization.

Answer: C

Explanation:
Pricing objectives include>
1.Profit maximization, which assumes that all firms select the price that results in the highest profit
2.Target margin maximization, which is stated as a percentage ratio of profits to sales
3.Volume-oriented objectives, which refers to setting prices to meet target sales volumes or market shares.
4.image oriented objectives, which refers to setting prices to enhance the consumer's perception of the firm's merchandise mix
5.Stabilization objectives, which refers to setting prices to maintain a stable relationship between the firm's prices and the industry leader's prices Price setting is not a factor in maximizing production.

NEW QUESTION # 41
The effect of just-in-time production approaches:

A. Increases the need for a dependable workforce.
B. Decreases production facility flexibility.
C. Reduces the cost of implementing strategies.
D. Reduces the dependency on suppliers.

Answer: C

Explanation:
Just-in-time JIT) production approaches can reduce the cost of production. It lowers or eliminates inventory costs and requires production improvements to eliminate product defects.

NEW QUESTION # 42
When assessing application controls, which one of the following input controls or edit checks is most likely to be used to detect a data input error in the customer account number field?

A. Hash total.
B. Limit check.
C. Control total.
D. Validity check.

Answer: D

Explanation:
Validity checks are tests of identification numbers or transaction codes for validity by comparison with items already known to be correct or authorized. For example, Social Security numbers on payroll input records can be compared with Social Security numbers authorized by the personnel department.

NEW QUESTION # 43
An organization facing rapid growth decides to employ a third party service provider to manage its customer relationship management function. Which of the following is true regarding the supporting application software used by that provider compared to an in-house developed system?
1. Updating documentation is always a priority.
2. System availability is usually more reliable.
3. Data security risks are lower.
4. Overall system costs are lower.

A. 2 and 4 only
B. 1 and 3 only
C. 3 and 4 only
D. 1 and 2 only

Answer: A

NEW QUESTION # 44
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