IIA-CIA-Part3 Prüfungsfragen Prüfungsvorbereitungen, IIA-CIA-Part3 Fragen und Antworten, Internal Audit Function

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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
Available Languages:	Arabic, Korean, Chinese (Simplified), Spanish, Japanese, English, Portuguese
Exam Price:	Varies by region; approximately USD 280–395 per part
Certificate Validity Period:	No expiration for certification; requires ongoing Continuing Professional Education (CPE) of 40 hours annually
Related Certifications:	Certified Internal Auditor (CIA) Certification in Risk Management Assurance (CRMA)
Passing Score:	600/750 (scaled score)
Exam Duration:	120 minutes
Real Exam Qty:	100 multiple-choice questions
Exam Format:	Multiple-choice questions, Computer-based testing
Recommended Training:	IIA Training and Exam Preparation Resources IIA Official CIA Learning System
Exam Registration:	IIA CIA Certification Overview and Registration Pearson VUE IIA Exam Scheduling
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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IIA-CIA-Part3 aktueller Test, Test VCE-Dumps für Internal Audit Function

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IIA Internal Audit Function IIA-CIA-Part3 Prüfungsfragen mit Lösungen (Q210-Q215):

210. Frage
Which of the following factors would reduce dissatisfaction for a management trainee but would not particularly motivate the trainee?

A. A sense of achievement.
B. An incremental increase in salary.
C. Recognition.
D. Promotion.

Antwort: B

Begründung:
Under Herzberg's two-factor theory, hygiene factors reduce dissatisfaction but do not necessarily create strong motivation. Salary is a hygiene factor. An incremental salary increase may reduce dissatisfaction or perceived unfairness, but it does not usually produce lasting motivation by itself. Achievement, promotion, and recognition are motivators because they relate to growth, responsibility, status, and meaningful accomplishment. These factors can increase job satisfaction and performance commitment. Internal audit functions should understand this distinction when reviewing human resource controls, staff retention, training programs, and performance management systems. A control environment that relies only on salary adjustments may fail to build engagement, ethical behavior, or professional development. Therefore, the factor that reduces dissatisfaction without particularly motivating the trainee is an incremental increase in salary, Option D.

211. Frage
Refer to the exhibit.

A company's financial balance sheet is presented below:
The company has net working capital of:

A. $210
B. $490
C. $160
D. $350

Antwort: A

212. Frage
The internal auditor found that the purchasing department has a policy of setting all purchasing lead times to the highest number of days experienced within each product subassembly}, even though some subassemblies required 3 or more months to complete. To address the objective of reducing inventory holding costs related to this policy, the internal auditor should focus on:

A. Testing those products having the highest sales to determine the average number of days that the completed products were held in inventory.
B. Evaluating whether product-line assignments were rotated among the members of the purchasing department.
C. Identifying signature approval authority} among members of the purchasing department in relation to any computer system controls.
D. Reviewing production requirements for a sample of products to determine at which point in the production process materials and subassemblies are needed.

Antwort: D

Begründung:
The effect of this policy is to increase inventory holding carrying) costs. Using the longest lead time avoids stock out costs but ensures that many items will be delivered long before they are needed.

213. Frage
Management is pondering the following question:
"How does our organization compete?"
This question pertains to which of the following levels of strategy?

A. Functional-level strategy
B. Corporate-level strategy.
C. Business-level strategy,
D. DepartmentsHevet strategy

Antwort: C

Begründung:
Understanding Strategic Levels in an Organization:
Corporate-Level Strategy: Defines overall company direction, including mergers, acquisitions, and diversification.
Business-Level Strategy: Focuses on how the company competes in its industry (e.g., cost leadership, differentiation).
Functional-Level Strategy: Relates to specific departments (marketing, HR, IT) supporting business-level goals.
Why Option C (Business-Level Strategy) Is Correct?
The question "How does our organization compete?" directly relates to business-level strategy.
It focuses on competitive positioning within the industry, such as:
Cost leadership (competing on price)
Differentiation (unique product offerings)
IIA Standard 2110 - Governance requires auditors to evaluate strategic alignment with competitive positioning.
Why Other Options Are Incorrect?
Option A (Functional-Level Strategy):
Focuses on departmental decisions, not overall competition.
Option B (Corporate-Level Strategy):
Corporate strategy defines broad company direction, not specific competition strategies.
Option D (Department-Level Strategy):
Similar to functional strategy, it does not define how the company competes in the industry.
Business-level strategy answers "How does our organization compete?" by defining industry-specific competitive approaches.
IIA Standard 2110 supports governance over strategic positioning.
Final Justification:IIA References:
IPPF Standard 2110 - Governance (Strategic Planning & Competitive Advantage) Porter's Competitive Strategy Framework COSO ERM - Strategic Risk Management

214. Frage
Which of the following statements about matrix organizations is false?

A. Matrix organizations minimize costs and simplify communication.
B. In a matrix organization, staff under dual command is more likely to suffer stress at work.
C. In a matrix organization, conflict between functional and product managers may arise.
D. Matrix organizations offer the advantage of greater flexibility.

Antwort: A

Begründung:
Matrix organizations do not usually minimize costs or simplify communication. They often increase communication complexity because employees may report to both functional and product, project, or geographic managers. This dual authority can create conflict, role ambiguity, slower decisions, and stress.
However, matrix structures can provide flexibility by allowing resources and expertise to move across projects or product lines. Option A is true because functional and product managers may disagree over priorities. Option B is true because dual command can increase workplace stress. Option C is true because flexibility is a major benefit of matrix design. Internal audit should assess whether accountability, approval authority, and conflict resolution are clearly defined in matrix structures. Therefore, Option D is false.

215. Frage
......

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