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| Certification Vendor: | IIA (The Institute of Internal Auditors) |
|---|---|
| Exam Name: | Internal Audit Function |
| Exam Number: | IIA-CIA-Part3 |
| Certificate Validity Period: | 3 years from completion of all parts |
| Exam Price: | USD 380 (member) / USD 495 (non-member) |
| Exam Format: | Multiple-choice questions, Computer-based testing |
| Real Exam Qty: | 100 |
| Related Certifications: | CIA Part 1 - Essentials of Internal Auditing CIA Part 2 - Practice of Internal Auditing |
| Exam Duration: | 120 minutes |
| Passing Score: | 600 (scaled score, range 250–750) |
| Available Languages: | Spanish, German, Chinese (Simplified), Italian, Korean, Japanese, Portuguese, English, French, Russian |
| Recommended Training: | IIA Official Study Materials IIA Learning Resources |
| Exam Registration: | Pearson VUE Scheduling IIA Official Registration |
| Sample Questions: | IIA IIA-CIA-Part3 Sample Questions |
| Exam Way: | Computer-based; available at Pearson VUE test centers worldwide; online proctored option available in select regions |
| Pre Condition: | Meet CIA eligibility: bachelor's degree or equivalent, character reference, professional experience (varies by education level); complete CIA application and pay application fee |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-3/ |
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NEW QUESTION # 688
Which of the following accurately describes a difference between phishing and spear phishing?
Answer: C
Explanation:
Phishing is generally broad and indiscriminate, using mass emails, messages, or fake websites to trick many users into disclosing credentials, clicking malicious links, or opening harmful attachments. Spear phishing is targeted. It is directed at specific individuals, roles, departments, or organizations and often uses personalized information to appear credible. Option B is incorrect because both phishing and spear phishing can use email, text messages, social media, or other communication methods. Option C incorrectly describes the distinction; both rely heavily on social engineering. Option D is also wrong because both may aim to obtain credentials, financial information, or access. Internal auditors should evaluate user awareness, email filtering, incident reporting, and authentication controls. Therefore, Option A is correct.
NEW QUESTION # 689
Which of the following would an organization execute to effectively mitigate and manage risks created by a crisis or event?
Answer: B
NEW QUESTION # 690
Which of the following controls is the most effective for ensuring confidentially of transmitted information?
Answer: B
Explanation:
Ensuring the confidentiality of transmitted information is crucial to protect data from unauthorized access during transmission. Here's an analysis of the provided options:
A). Firewall:
A firewall monitors and controls incoming and outgoing network traffic based on predetermined security rules. While it helps prevent unauthorized access to or from a private network, it doesn't encrypt the data being transmitted. Therefore, it doesn't ensure the confidentiality of the data during transmission.
B). Antivirus Software:
Antivirus software is designed to detect, prevent, and remove malicious software. It protects the system from malware but doesn't play a role in securing the confidentiality of data during transmission.
C). Passwords:
Passwords are used to authenticate users and control access to systems and data. While they help ensure that only authorized users can access certain information, they don't protect data during transmission from interception or eavesdropping.
D). Encryption:
Encryption involves converting plaintext data into a coded form (ciphertext) that is unreadable to unauthorized parties. Only those possessing the correct decryption key can convert the data back into its original form. By encrypting data before transmission, even if the data is intercepted, it remains unintelligible without the decryption key, thereby ensuring confidentiality. Encryption is widely recognized as one of the most effective methods for protecting data confidentiality during transmission.
Wikipedia
In conclusion, among the options provided, encryption is the most effective control for ensuring the confidentiality of transmitted information, making option D the correct answer.
NEW QUESTION # 691
Which of the following items best describes the strategy of outsourcing?
Answer: A
Explanation:
* Understanding Outsourcing:
* Outsourcing refers to contracting business processes, functions, or expertise to an external service provider.
* Companies use outsourcing to reduce costs, access specialized skills, and improve efficiency.
* Why Option B (Contracting Functions or Knowledge-Related Work with an External Provider) Is Correct?
* Outsourcing involves delegating specific business functions (e.g., IT support, payroll, customer service) to external specialists.
* IIA Standard 2110 - Governance supports evaluating outsourcing risks and effectiveness.
* ISO 37500 - Outsourcing Management Framework emphasizes knowledge-based work outsourcing for expertise gains.
* Why Other Options Are Incorrect?
* Option A (Foreign service providers for cost savings):
* While some outsourcing involves foreign providers, outsourcing is not limited to offshoring.
* Option C (Internal service provider):
* Internal service providers do not involve outsourcing, as the work remains within the company.
* Option D (External + internal provider collaboration):
* This describes co-sourcing, not pure outsourcing.
* Outsourcing involves contracting business functions to an external provider, making option B correct.
* IIA Standard 2110 supports governance over outsourcing decisions and risk management.
Final Justification:IIA References:
* IPPF Standard 2110 - Governance (Outsourcing & Vendor Risk Management)
* ISO 37500 - Outsourcing Management Framework
* COSO ERM - Third-Party Risk Management in Outsourcing
NEW QUESTION # 692
Which stage in the industry life cycle is characterized by many different product variations?
Answer: C
Explanation:
The maturity stage is commonly characterized by market saturation, slower growth, intense competition, and increased product variation as organizations attempt to differentiate offerings and defend market share. Firms may create multiple models, packages, features, or customer-specific versions to appeal to different segments.
During introduction, the product category is still new and may have limited market acceptance. During growth, sales expand rapidly and competitors enter, but product variation is still developing. During decline, organizations usually reduce investment, simplify offerings, control costs, or exit unprofitable segments.
Internal auditors reviewing strategy should understand industry life-cycle stages because they affect pricing, inventory risk, marketing spend, innovation, and capacity planning. Therefore, Option C is correct.
NEW QUESTION # 693
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