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IIA IIA-CIA-Part3 Exam Syllabus Topics:

Section	Objectives
Topic 1: Information Technology and Business Systems	- IT controls and cybersecurity fundamentals - Information systems and data governance - System development lifecycle concepts
Topic 2: Risk Management and Regulatory Environment	- Internal controls and governance concepts - Enterprise risk management (ERM) principles - Compliance and regulatory frameworks
Topic 3: Financial Management	- Budgeting and cost control - Managerial accounting concepts - Financial statements and reporting basics
Topic 4: Business Acumen and Global Business Environment	- Business strategies and objectives alignment - Organizational structure and business processes - Global business environment and market influences
Topic 5: Information Security and Business Continuity	- Business continuity and disaster recovery - Information security management principles - Data protection and privacy considerations

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IIA Internal Audit Function Sample Questions (Q767-Q772):

NEW QUESTION # 767
Organizations use matrix management to accomplish which of the following?

A. To focus better on a single market.
B. To increase lateral communication.
C. To strengthen corporate headquarters.
D. To improve the chain of command.

Answer: B

NEW QUESTION # 768
The critical path for any project is the path that exhibits which of the following characteristics?

A. Has the longest duration in time.
B. Costs the most money.
C. Is deemed most important to the project.
D. Requires the largest amount of labor

Answer: A

NEW QUESTION # 769
Which of the following bring-your-own-device (BYOD) practices is likely to increase the risk of infringement on local regulations such as copyright or privacy laws?

A. Updating operating software in a haphazard manner
B. Jailbreaking a locked smart device.
C. Not installing anti-malware software
D. Applying a weak password for access to a mobile device

Answer: B

NEW QUESTION # 770
Which of the following scenarios best illustrates a spear phishing attack?

A. Numerous and consistent attacks on the company's website caused the server to crash and service was disrupted.
B. A person posing as a representative of the company's IT help desk called several employees and played a generic prerecorded message requesting password data.
C. Many users of a social network service received fake notifications of e unique opportunity to invest in a new product.
D. A person received a personalized email regarding a golf membership renewal, and he click a hyperlink to enter his credit card data into a fake website

Answer: D

NEW QUESTION # 771
When a specified level of safety stock is carried for an item in inventory, the average inventory level for that item:

A. Is one-half the level of the safety stock.
B. Decreases by the amount of the safety stock.
C. Increases by the amount of the safety stock.
D. Increases by one-half the amount of the safety stock.

Answer: C

Explanation:
If there is no safety stock, the average level of inventory will be one-half of the economic order quantity. For example, if the EOQ is 500, the basic model predicts that the average inventory level will be 250. The company will have 500 units immediately after a purchase and zero immediately before the receipt of the next purchase replenishment is assumed to be instantaneous). However, safety stock increases the average inventory level by the amount of the safety stock. The modified EOQ model assumes that safety stock will never be used.
Thus, if a safety stock of 100 is carried by the company in the example, the average inventory level will increase to 350. Inventory will be 600 units immediately upon receipt of a purchase and 100 units immediately before the receipt of the next purchase.

NEW QUESTION # 772
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