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IIA IIA-CIA-Part3 Exam Overview:

Certification Vendor:	IIA (The Institute of Internal Auditors)
Exam Name:	Internal Audit Function
Exam Number:	IIA-CIA-Part3
Exam Price:	USD 380 (member) / USD 495 (non-member)
Related Certifications:	CIA Part 2 - Practice of Internal Auditing CIA Part 1 - Essentials of Internal Auditing
Passing Score:	600 (scaled score, range 250–750)
Exam Duration:	120 minutes
Real Exam Qty:	100
Available Languages:	Japanese, Chinese (Simplified), Spanish, Korean, Italian, Russian, Portuguese, French, German, English
Certificate Validity Period:	3 years from completion of all parts
Exam Format:	Computer-based testing, Multiple-choice questions
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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IIA-CIA-Part3 Exam Cram | Latest IIA-CIA-Part3 Mock Exam

IIA certification can improve companies' competition, enlarge companies' business products line and boost IT staff constant learning. Many companies may choose IIA-CIA-Part3 valid exam study guide for staff while they are urgent to need one engineer with a useful certification so that they can get orders from this IIA or get the management agency right. Our IIA-CIA-Part3 valid exam study guide will be the best valid choice for them.

To be eligible to take the IIA-CIA-Part3 Certification Exam, candidates must have completed the IIA-CIA-Part1 and IIA-CIA-Part2 exams, and have at least 24 months of internal auditing experience. IIA-CIA-Part3 exam is administered by the Institute of Internal Auditors (IIA) and is available in multiple languages. The IIA also offers a range of study materials, including textbooks, practice exams, and online courses, to help candidates prepare for the exam. With the IIA-CIA-Part3 Certification Exam, internal auditors can demonstrate their expertise in business knowledge and gain a competitive edge in their careers.

IIA-CIA-Part3 exam is designed to test the candidate's knowledge of business concepts and practices as they relate to internal auditing. IIA-CIA-Part3 Exam covers a wide range of topics, including macro and microeconomics, financial statement analysis, budgeting and forecasting, risk management, and corporate governance.

IIA Internal Audit Function Sample Questions (Q446-Q451):

NEW QUESTION # 446
Which of the following engagement observations would provide the least motivation for management to amend or replace an existing cost accounting system?

A. The distorted unit cost of a service is 50 percent lower than the true cost, while the true cost is 50 percent higher than the competition's cost.
B. The organization is losing $1,000,000 annually because it incorrectly outsourced an operation based on information from its current system.
C. The cost of rework, hidden by the current system, is 50 percent of the total cost of all services.
D. 50 percent of total organizational cost has been allocated on a volume basis.

Answer: D

NEW QUESTION # 447
Which of the following statements is true regarding the risks associated with the increased use of smart devices at work?

A. When the user fads to perform jailbreaking or rooting, data security and privacy risks we increased
B. The Bluetooth and WI-FI features of smart devices enhance the security of data while in transit
C. The global positioning system (GPS) capability of smart devices could be exploited to plan cyberattacks
D. Due to their small size and portability smart devices and their associated data are typically less susceptible to physical loss

Answer: C

NEW QUESTION # 448
A deferred tax asset is recognized for:

A. A deductible temporary difference if the future availability of taxable profit is probable
B. The initial recognition of an asset that is not part of a business combination and does not affect accounting profit or taxable profit at the date of the transaction.
C. Goodwill if its amortization is nondeductible for tax purposes.
D. Negative goodwill treated as deferred income.

Answer: A

Explanation:
A deferred tax asset is recognized for most deductible TDs and for the carry forward of unused tax losses and credits, but only to the extent it is probable that taxable profit will be available to permit the use of those amounts.

NEW QUESTION # 449
Company R produces and sells two products. Product A costs US$10 per unit and Product B costs US $5 per unit. Product A is selling very well, but sales of Product B are low. In order to increase sales of Product B, Company R has begun setting a price of US $13 for one of each. What is the pricing method?

A. By-product pricing.
B. Collusive pricing.
C. Value pricing.
D. Product-bundle pricing.

Answer: D

Explanation:
Product-bundle pricing entails selling combinations of products at a price lower than the combined prices of the individual items. This strategy promotes sales of items consumers might not otherwise buy.

NEW QUESTION # 450
In which of the following organizational structures does total quality management TOM) work best?

A. Teams of people from the same specialty.
B. Hierarchal.
C. Teams of people from different specialties.
D. Specialists working individually.

Answer: C

Explanation:
TOM advocates replacement of the traditional hierarchal structure with teams of people from different specialties. This change follows from TQM's emphasis on empowering employees and teamwork. Employees should have proper training, necessary information, and the best tools; be fully engaged in the decision process; and receive fair compensation. If such empowered employees are assembled in teams of individuals with the required skills, TOM theorists believe they will be more effective than people performing their tasks separately in a rigid structure.

NEW QUESTION # 451
......

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