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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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Internal Audit Function Training Material - IIA-CIA-Part3 Updated Torrent & Internal Audit Function Reliable Practice

Once the user has used our IIA-CIA-Part3 learning material for a mock exercise, the product's system automatically remembers and analyzes all the user's actual operations. The user must complete the test within the time specified by the simulation system, and there is a timer on the right side of the screen, as long as the user begins the practice of IIA-CIA-Part3 Learning Materials, the timer will run automatic and start counting.

IIA Internal Audit Function Sample Questions (Q668-Q673):

NEW QUESTION # 668
Which combination below explains the impact of credit card interest incurred and paid during the period on1) equity on the balance sheet and2) the statement of cash flows?

A. Option A
B. Option B
C. Option D
D. Option C

Answer: B

Explanation:
Interest incurred is classified as interest expense on the income statement, which in turn reduces equity on the balance sheet by reducing retained earnings. Cash payments for
interest made by an entity that is not a financial institution may be classified on the statement of cash flows as an outflow of cash from operating or financing activities.

NEW QUESTION # 669
Which of the following is a typical activity performed by the help desk?

A. Monitoring the network
B. Troubleshooting
C. Assigning authorizations to a user, a role, or profile
D. Backing up data

Answer: B

Explanation:
Reference: IIA Business Knowledge for Internal Auditing, Help Desk Functions section.

NEW QUESTION # 670
Application control objectives do not normally include assurance that:

A. Review and approval procedures for new systems are set by policy and adhered to.
B. Processing results are received by the intended user.
C. Transaction data are complete and accurate.
D. Authorized transactions are completely processed once and only once.

Answer: A

Explanation:
Application controls provide reasonable assurance that the recording, processing, and reporting of data are properly performed. Review and approval procedures for new systems are among the general controls known as system software acquisition and maintenance controls.

NEW QUESTION # 671
Preventing someone with sufficient technical skill from circumventing security procedures and making changes to production programs is best accomplished by:

A. Providing suitable segregation of duties.
B. Comparing production programs with independently controlled copies.
C. Running test data periodically.
D. Reviewing reports of jobs completed.

Answer: A

Explanation:
When duties are separated, users cannot obtain a detailed knowledge of programs and computer operators cannot gain unsupervised access to production programs.

NEW QUESTION # 672
Market-skimming pricing strategies could be appropriate when:

A. The product is of poor quality.
B. Competitors can easily enter the market.
C. The costs of producing a small volume are low.
D. No buyers want the product at a high price.

Answer: C

Explanation:
Market-skimming pricing is used when a new product is introduced at the highest price possible given the benefits of the product. For market skimming to work, the product must appear to be worth its price, the costs of producing a small volume cannot be so high that they eliminate the advantage of charging more, and competitors cannot enter the market and undercut the price.

NEW QUESTION # 673
......

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