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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

>> IIA IIA-CIA-Part3 Valid Mock Exam <<

Free PDF 2026 High Pass-Rate IIA IIA-CIA-Part3: Internal Audit Function Valid Mock Exam

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IIA Internal Audit Function Sample Questions (Q468-Q473):

NEW QUESTION # 468
Which of the following scenarios best illustrates a spear phishing attack?

A. A person received a personalized email regarding a golf membership renewal, and he click a hyperlink to enter his credit card data into a fake website
B. Many users of a social network service received fake notifications of e unique opportunity to invest in a new product.
C. A person posing as a representative of the company's IT help desk called several employees and played a generic prerecorded message requesting password data.
D. Numerous and consistent attacks on the company's website caused the server to crash and service was disrupted.

Answer: A

Explanation:
* Understanding Spear Phishing Attacks:
* Spear phishing is a targeted cyberattack where attackers send personalized emails to trick individuals into providing sensitive data (e.g., passwords, financial information).
* Unlike regular phishing, which casts a wide net, spear phishing is highly customized and often appears to come from a trusted source.
* Why Option C Is Correct?
* The scenario describes a highly personalized email (related to a golf membership) that tricks the recipient into clicking a malicious hyperlink and entering sensitive data.
* This matches the definition of a spear phishing attack, where an attacker tailors a scam specifically for an individual.
* IIA GTAG 16 - Data Analytics and ISO 27001 emphasize the need for security awareness training to mitigate such threats.
* Why Other Options Are Incorrect?
* Option A (Website attack causing a server crash):
* This describes a Denial-of-Service (DoS) attack, not spear phishing.
* Option B (Generic recorded message requesting password data):
* This is vishing (voice phishing), not spear phishing. Spear phishing relies on personalized emails.
* Option D (Fake social media investment opportunity):
* This describes mass phishing, which targets multiple users, unlike spear phishing, which is highly targeted.
* Spear phishing is a targeted attack that uses personal details to deceive individuals, making option C the best choice.
* IIA GTAG 16 and ISO 27001 emphasize cybersecurity awareness to prevent such attacks.
Final Justification:IIA References:
* IIA GTAG 16 - Data Analytics in Cybersecurity Audits
* ISO 27001 - Cybersecurity Best Practices
* NIST SP 800-61 - Incident Response Guidelines for Phishing Attacks

NEW QUESTION # 469
According to IIA guidance on IT, which of the following best describes a situation where data backup plans exist to ensure that critical data can be restored at some point in the future, but recovery and restore processes have not been defined?

A. Hot recovery plan
B. Cold recovery plan
C. Absence of recovery plan
D. Warm recovery plan

Answer: C

Explanation:
A disaster recovery plan (DRP) ensures that critical systems and data can be restored after an incident. If backup plans exist but no recovery and restore processes are defined, then the organization lacks a functional recovery plan altogether.
* (A) Hot recovery plan.
* Incorrect. A hot recovery plan includes real-time data replication and immediate failover systems, allowing for almost instant recovery in case of an outage. Since the scenario mentions that no restore process is defined, this cannot be a hot recovery plan.
* (B) Warm recovery plan.
* Incorrect. A warm recovery plan involves regular backups and a standby system that can be activated within hours or days. However, without defined restore procedures, the organization does not even have a warm recovery plan.
* (C) Cold recovery plan.
* Incorrect. A cold recovery plan means that backups exist but recovery takes significant time because systems and infrastructure need to be rebuilt. However, a cold plan still includes a recovery process, which the scenario lacks.
* (D) Absence of recovery plan. #
* Correct. If data backup plans exist but no restore processes are defined, then there is no functional recovery plan. Without a structured approach to data recovery, backups alone are useless in an actual disaster scenario.
* IIA GTAG "Business Continuity and Disaster Recovery" highlights the need for detailed recovery processes as part of an overall disaster recovery plan.
* IIA GTAG - "Business Continuity and Disaster Recovery"
* IIA Standard 2120 - Risk Management
* COBIT Framework - IT Disaster Recovery Controls
Analysis of Answer Choices:IIA References:Thus, the correct answer is D, as data backups without recovery procedures indicate the absence of a recovery plan.

NEW QUESTION # 470
In an organization where enterprise risk management practices are mature, which of the following is a core internal audit role?

A. Facilitating the identification and evaluation of risks.
B. Developing the risk management strategy for the board's approval.
C. Coaching management in responding to risk.
D. Giving assurance that risks are evaluated correctly.

Answer: D

NEW QUESTION # 471
The first stage in the development of a crisis management program is to:

A. Formulate contingency plans.
B. Create a crisis management team.
C. Conduct a risk analysis.
D. Practice the response to a crisis.

Answer: C

NEW QUESTION # 472
When applied to international economics, the theory of comparative advantage proposes that total worldwide output will be greatest when:

A. International trade is unrestricted and tariffs are not imposed.
B. Each good is produced by the nation that has the lowest opportunity cost for that good.
C. Each nation ' s total imports approximately equal its total exports.
D. Goods that contribute to a nation ' s balance-of-payments deficit are no longer imported.

Answer: B

Explanation:
Comparative advantage states that total output is maximized when each country specializes in producing goods or services for which it has the lowest opportunity cost, then trades with others. The theory does not require a country to have an absolute cost advantage; it focuses on relative efficiency. Option A is incorrect because balanced imports and exports are not the core principle of comparative advantage. Option C is wrong because blocking imports based on balance-of-payments effects can reduce specialization and efficiency.
Option D may support trade efficiency, but unrestricted trade is not the definition of comparative advantage.
Internal auditors in multinational environments should understand comparative advantage because sourcing, outsourcing, transfer pricing, and global supply-chain decisions may rely on it. Therefore, Option B is correct.

NEW QUESTION # 473
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