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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA Internal Audit Function Sample Questions (Q632-Q637):

NEW QUESTION # 632
The order costs associated with inventory management include:

A. Purchasing costs, shipping costs, setup costs, and quantity discounts lost.
B. Obsolescence, setup costs, quantity discounts lost, and storage costs.
C. Quantity discounts lost, storage costs, handling costs, and interest on capital invested.
D. Insurance costs, purchasing costs, shipping costs, and obsolescence.

Answer: A

Explanation:
Order costs include purchasing costs, shipping costs, setup costs for a production run, and quantity discounts lost.

NEW QUESTION # 633
In a critical path analysis, if slack time in an activity exists, the activity:

A. Involves essentially no time to complete.
B. Is a backup activity to replace a main activity should it fail.
C. Is not essential to the overall project.
D. Could be delayed without delaying the overall project.

Answer: D

Explanation:
Slack is the free time associated with activities not on the critical path. Slack represents unused resources that can be diverted to the critical path.

NEW QUESTION # 634
Which of the following methods, if used in conjunction with electronic data interchange (EDI), will improve the organization's cash management program, reduce transaction data input time and errors, and allow the organization to negotiate discounts with EDI vendors based on prompt payment?

A. Biometrics.
B. Standardized graphical user interface.
C. Electronic funds transfer.
D. Knowledge-based systems.

Answer: C

NEW QUESTION # 635
For the year just ended the entity has times-interest-earned of:

A. 7.75 times
B. 9.5 times
C. 6.75 times
D. 3.375 times

Answer: A

Explanation:
The TIE ratio is a leverage ratio_ It emphasizes the ability to pay interest expense. The ratio equals profit before interest and taxes divided by interest

C:\Documents and Settings\usernwz1\Desktop\1.PNG RST Corporation's Income Statement for Year 5 and Year 6

The market value of RST's ordinary stock at the end of Year 6 was US $100.00 per share.

NEW QUESTION # 636
Listening effectiveness is best increased by:

A. Resisting both internal and external distractions.
B. Factoring in biases in order to evaluate the information being given.
C. Waiting to review key concepts until the speaker has finished talking.
D. Tuning out messages that do not seem to fit the meeting purpose.

Answer: A

NEW QUESTION # 637
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