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IIA IIA-CIA-Part3 Exam Syllabus Topics:

Section	Objectives
Topic 1: Information Technology and Business Systems	- Information systems and data governance - System development lifecycle concepts - IT controls and cybersecurity fundamentals
Topic 2: Information Security and Business Continuity	- Data protection and privacy considerations - Business continuity and disaster recovery - Information security management principles
Topic 3: Business Acumen and Global Business Environment	- Business strategies and objectives alignment - Global business environment and market influences - Organizational structure and business processes
Topic 4: Financial Management	- Budgeting and cost control - Managerial accounting concepts - Financial statements and reporting basics
Topic 5: 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 (Q328-Q333):

NEW QUESTION # 328
Which of the following common quantitative techniques used in capital budgeting is best associated with the use of a table that describes the present value of an annuity?

A. Cash payback technique.
B. Discounted cash flow technique: net present value.
C. Discounted cash flow technique: internal rate of return.
D. Annual rate of return

Answer: B

NEW QUESTION # 329
Which of the following statements is correct regarding corporate compensation systems and related bonuses?
1.A bonus system should be considered part of the control environment of an organization and should be considered in formulating a report on internal control.
2.Compensation systems are not part of an organization's control system and should not be reported as such.
3.An audit of an organization's compensation system should be performed independently of an audit of the control system over other functions that impact corporate bonuses.

A. 2 and 3 only
B. 1 only
C. 2 only
D. 3 only

Answer: B

NEW QUESTION # 330
An internal auditor discovered that several unauthorized modifications were made to the production version of an organization's accounting application. Which of the following best describes this deficiency?

A. Production controls weakness.
B. Change controls weakness.
C. Application controls weakness.
D. Authorization controls weakness.

Answer: B

NEW QUESTION # 331
Under a value-added taxing system:

A. Consumer savings are discouraged.
B. Businesses must pay a tax only if they make a profit.
C. The amount of value added is the difference between an organization's sales and its cost of goods sold.
D. The consumer ultimately bears the cost of the tax through higher prices.

Answer: D

NEW QUESTION # 332
A cost-volume-profit model developed in a dynamic environment determined that the estimated parameters used may vary between limits. Subsequent testing of the model with respect to all possible values of the estimated parameters is termed:

A. A time-series study.
B. Statistical hypothesis testing.
C. Statistical estimation.
D. A sensitivity analysis.

Answer: D

Explanation:
After a problem has been formulated into any mathematical model, it may be subjected to sensitivity analysis. Sensitivity analysis is a method for studying the effects of changes in one or more variables on the results of a decision model.

NEW QUESTION # 333
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