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IIA IIA-CIA-Part3 Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	Internal Audit Function
Exam Number:	CIA-Part-3
Exam Duration:	120 minutes
Exam Format:	Computer-based testing, Multiple-choice questions
Related Certifications:	Certified Internal Auditor (CIA) Certification in Risk Management Assurance (CRMA)
Real Exam Qty:	100 multiple-choice questions
Exam Price:	Varies by region; approximately USD 280–395 per part
Available Languages:	Chinese (Simplified), English, Spanish, Portuguese, Japanese, Arabic, Korean
Certificate Validity Period:	No expiration for certification; requires ongoing Continuing Professional Education (CPE) of 40 hours annually
Passing Score:	600/750 (scaled score)
Recommended Training:	IIA Training and Exam Preparation Resources IIA Official CIA Learning System
Exam Registration:	Pearson VUE IIA Exam Scheduling IIA CIA Certification Overview and Registration
Sample Questions:	IIA IIA-CIA-Part3 Sample Questions
Exam Way:	Computer-based exam delivered at authorized testing centers or online proctored via Pearson VUE (where available)
Pre Condition:	No formal educational prerequisites required; CIA Part 3 can be taken after or before other CIA parts depending on exam pathway rules, but CIA certification requires relevant education and/or experience.
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/

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PrepAwayETE has created reliable and up-to-date IIA-CIA-Part3 Questions that help to pass the exam on the first attempt. The product is easy to use and very simple to understand ensuring it is student-oriented. The Internal Audit Function dumps consist of three easy formats; The 3 formats are Desktop-based practice test software, Web-based practice exam, and PDF.

IIA-CIA-Part3 certification exam is an essential certification for professionals working in the field of internal auditing. IIA-CIA-Part3 Exam Tests the candidate's knowledge and skills in various areas of business and is designed to help candidates advance their careers in the field of internal auditing. Candidates who pass the exam are awarded the prestigious CIA designation, which is recognized by employers around the world.

IIA Internal Audit Function Sample Questions (Q378-Q383):

NEW QUESTION # 378
Senior management has decided to implement the Three Lines of Defense model for risk management. Which of the following best describes senior management's duties with regard to this model?

A. Ensure compliance with the model.
B. Identify management functions.
C. Identify emerging issues.
D. Set goals for implementation.

Answer: A

NEW QUESTION # 379
Which of the following best describes depreciation?

A. It is a process of allocating cost of assets between periods.
B. It is a process of assets valuation.
C. It is a process of accumulating adequate funds to replace assets.
D. It is a process of measuring decline in the value of assets because of obsolescence

Answer: A

NEW QUESTION # 380
According to IIA guidance, which of the following best describes an adequate management (audit) trail application control for the general ledger?

A. Report identifying general ledger transactions by time and individual.
B. Report comparing processing results with original input.
C. Report confirming that the general ledger data was processed without error.
D. Report identifying data that is outside of system parameters.

Answer: A

Explanation:
Comprehensive and Detailed In-Depth Explanation:
A management (audit) trail ensures financial transparency by tracking who initiated, approved, and processed transactions within the general ledger (GL).
Option A (Report on data outside system parameters) is a validity control, not an audit trail.
Option C (Comparison of results with input) ensures accuracy but is not a comprehensive audit trail.
Option D (Error-free processing confirmation) does not track user activity.
Since audit trails require tracking transactions by time and individual, Option B is correct.
Reference: IIA IT Controls - Audit Trails & Financial Systems

NEW QUESTION # 381
Which of the following is a key component of an organization's cybersecurity governance?

A. Management identifying and classifying the types of critical data in the organization's system
B. The IT department establishing implementing, and actively managing security configurations.
C. Administrators monitoring the use, assignment and configuration of privileges on the network.
D. Senior management of the organization setting the cybersecurity policy

Answer: D

NEW QUESTION # 382
Which of the following is a major element of the ISO 9000 quality management system standards?

A. The assessment of the risk that objectives are not achieved.
B. A requirement for organizations to monitor information on customer satisfaction as a measure of performance.
C. The principle that improved employee satisfaction will lead to increased productivity.
D. The attitude and actions of the board and management regarding the significance of control within the organization.

Answer: B

Explanation:
ISO 9000: 2008 provides a model for quality assurance programs. It requires an entity to demonstrate its ability to increase customer satisfaction through improving the QMS and ensuring conformity with requirements.

NEW QUESTION # 383
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