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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA Internal Audit Function Sample Questions (Q735-Q740):

NEW QUESTION # 735
Employees of an organization noticed that an exterior surface of the office building was deteriorating. Upon investigation, it was found that the deterioration was caused by harsh cleaning chemicals used to remove excessive bird droppings, and that the birds were drawn to the building to feed from a spider infestation.
Which of the following best represents a root cause-based recommendation for this situation?

A. Enhance cleaning of the building to displace spiders
B. Repair the surface of the building
C. Discontinue the use of the cleaning chemicals
D. Scare the birds away by installing scarecrows

Answer: A

Explanation:
A root cause-based recommendation addresses the underlying problem rather than symptoms. In this case, the real issue is the spider infestation, which attracts the birds, which in turn leads to droppings that require harsh cleaning. By enhancing cleaning and displacement of spiders, the organization eliminates the root cause and prevents recurrence.
Options A, B, and C treat symptoms but do not address the true root cause.
Reference:
IIA Practice Guide - Audit Findings: Condition, Criteria, Cause, Effect, and Recommendation.

NEW QUESTION # 736
An internationally recognized brand name is an entrance barrier to new competitors because new competitors would:

A. Face higher learning costs, which would increase fixed costs.
B. Face increased production costs.
C. Face increased marketing costs.
D. Have to initiate a price war in order to enter the industry.

Answer: C

NEW QUESTION # 737
Much of the following authentication device credentials is the most difficult to revoke when an employee's access rights need to be removed?

A. A biometric device.
B. A card-key system
C. A traditional key lock
D. A proximity device

Answer: B

NEW QUESTION # 738
If a just-in-time purchasing system is successful in reducing the total inventory costs of a manufacturing company, which of the following combinations of cost changes would be most likely to occur?

A. 0
B. 1
C. 2
D. 3

Answer: A

NEW QUESTION # 739
Which of the following is a characteristic of just-in-time inventory management systems?

A. They rely heavily on high quality materials.
B. Users determine the optimal level of safety stocks.
C. They are applicable only to large organizations.
D. They do not really increase overall economic efficiency because they merely shift inventory levels further up the supply chain.

Answer: A

NEW QUESTION # 740
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