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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA Internal Audit Function Sample Questions (Q726-Q731):

NEW QUESTION # 726
On a balanced scorecard, which of the following is not a customer measure?

Answer: D

Explanation:
Customer measures include market share and its trend, service response time, delivery
performance, warranty returns, expense, complaints, and survey results. Economic value added, or E1 A, is a financial measure.


NEW QUESTION # 727
A decision not to participate in e-commerce should be carefully analyzed, documented, and approved by whom?

Answer: C

Explanation:
The overall audit objective should be to ensure that all e-commerce processes have effective internal controls. Management of commerce initiatives should be documented in a strategic plan that is well developed and approved. If there is a decision not to participate in e-commerce, that decision should be carefully analyzed, documented, and approved by the governing board.


NEW QUESTION # 728
Based upon the data derived from the regression analysis, 420 maintenance hours in a month would mean the maintenance costs rounded to the nearest U dollar) would be budgeted at

Answer: D

Explanation:
Substituting the given data into the regression equation results in a budgeted cost o US $3,746 rounded to the nearest US dollar).
y = a + bx y = 684.65 + 7.2884 420 y = us $3,746


NEW QUESTION # 729
An internal auditor was performing an operational audit of the purchasing and accounts payable system. The audit objective was to identify changes in processes that would improve efficiency and effectiveness. Which of the following statements support the auditor's recommendation that electronic data interchange EDI) be implemented within a company?
I. There is a small number of transactions.
II. There is a time-sensitive just-in-time purchase environment.
III. There is a large volume of custom purchases.
IV.
There are multiple transactions with the same vendor.

Answer: C

Explanation:
EDI is advantageous in a JIT environment because it provides the capacity for instantaneous ordering. Moreover, a JIT environment already is characterized by the close vendor-purchaser cooperation required by an EDI system. Another reason for implementing an EDI system is that the purchaser has a large volume of transactions with the same vendor(s). Otherwise. EDI may not be cost efficient.


NEW QUESTION # 730
Which of the following would most likely be found in an organization that uses a decentralized organizational structure?

Answer: A


NEW QUESTION # 731
......

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