Echte und neueste IIA-CIA-Part3 Fragen und Antworten der IIA IIA-CIA-Part3 Zertifizierungsprüfung

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

SectionWeightObjectives
Common Business Processes45%- Identify risk and control implications of project management
  • 1. Time/team/resources/cost management
  • 2. Change management in projects
  • 3. Project plan and scope
  • 4. Project risk management
- Recognize various forms and elements of contracts
  • 1. Fixed-price and cost-reimbursable contracts
  • 2. Unilateral and bilateral contracts
  • 3. Consideration
  • 4. Formality
- Describe business processes and their risk and control implications
  • 1. Product development
  • 2. Sales and marketing
  • 3. Logistics
  • 4. Human resources
  • 5. Management of outsourced processes
  • 6. Procurement
- Examine financial management concepts and their risk and control implications
  • 1. Capital budgeting and investment
  • 2. Working capital management
  • 3. Financial accounting and reporting
  • 4. Managerial accounting
  • 5. Cost accounting
  • 6. Financial analysis and decision-making
- Describe the risk and control implications of supply chain management
  • 1. Inventory management
  • 2. Vendor management
  • 3. Quality control
Information Technology20%- Explain the purpose and use of common information security and technology controls
  • 1. Digital signatures
  • 2. Encryption
  • 3. Passwords
  • 4. IT general controls
  • 5. Biometrics
  • 6. Firewalls
  • 7. Antivirus
  • 8. Multi-factor authentication
- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Ransomware
  • 2. Social engineering
  • 3. Phishing
  • 4. Malware
- Examine the role of data analytics in the audit process
  • 1. Continuous auditing
  • 2. Data extraction
  • 3. Data analysis techniques
- Identify risk and control implications related to IT infrastructure and systems
  • 1. Business continuity and disaster recovery
  • 2. Databases
  • 3. Operating systems
  • 4. Networking
  • 5. Cloud computing
- Recognize principles of data privacy and their potential impact on data security policies and practices
- Recognize data governance and data management concepts
Organizational Strategic Planning and Management25%- Examine organizational behavior and management principles
  • 1. Motivation theories
  • 2. Change management
  • 3. Team dynamics
  • 4. Conflict resolution
  • 5. Leadership styles
- Examine how performance measures and controls are used to assess achievement of organizational objectives
  • 1. Benchmarking
  • 2. Balanced scorecard
  • 3. Key performance indicators (KPIs)
- Analyze the organization's strategic planning process and its integration with the risk management strategy
  • 1. Control environment
  • 2. Business context analysis
  • 3. Risk appetite definition
  • 4. Alignment to the organization's mission and values
  • 5. Alternative strategies evaluation
  • 6. Objective setting
- Identify the risk and control implications of different organizational structures
  • 1. Centralized versus decentralized
  • 2. Matrix structures
  • 3. Flat versus traditional
- Identify risk and control implications related to leadership and mentoring
  • 1. Building organizational commitment
  • 2. Demonstrating entrepreneurial ability
  • 3. Mentoring
  • 4. Coaching
  • 5. Guiding people
  • 6. Providing constructive feedback
Financial Management10%- Examine the risk and control implications of financial statement analysis
  • 1. Ratio analysis
  • 2. Common-size analysis
  • 3. Trend analysis
- Identify risk and control implications of financial management
  • 1. Financial instruments
  • 2. Working capital management
  • 3. Capital structure and financing
  • 4. Foreign currency

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IIA IIA-CIA-Part3 Prüfungsfragen - IIA-CIA-Part3 Buch

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IIA Internal Audit Function IIA-CIA-Part3 Prüfungsfragen mit Lösungen (Q677-Q682):

677. Frage
A firm sells its product in a foreign market for a much higher price than in its home market.
The reason is most likely:

Antwort: D

Begründung:
Price escalation is caused by an accumulation of additional costs, e.g., currency fluctuations; transportation expenses; profits earned by importers, wholesalers, and retailers; and import duties.


678. Frage
Preventing someone with sufficient technical skill from circumventing security procedures and making changes to production programs is best accomplished by:

Antwort: C

Begründung:
When duties are separated, users cannot obtain a detailed knowledge of programs and computer operators cannot gain unsupervised access to production programs.


679. Frage
How do data analysis technologies affect internal audit testing?

Antwort: B


680. Frage
Which of the following should be the primary consideration of a right-to-audit clause in a contract?

Antwort: C

Begründung:
A right-to-audit clause should be clear, enforceable, and practical. It should define the conditions, scope, timing, notice period, access rights, records covered, confidentiality requirements, cost responsibilities, audit frequency, and acceptable audit procedures. A simple statement granting audit rights may be too vague to enforce effectively. Option C reverses the direction of the right; the contracting organization usually needs access to the service provider or vendor's records. Option D is incorrect because a right-to-audit clause should enable, not prohibit, audit access. Internal audit should review contracts to ensure audit rights support oversight of outsourced activities, compliance, data security, service levels, and control effectiveness.
Therefore, Option B is correct.


681. Frage
An internal auditor has completed the fieldwork of an assurance engagement on the organization's business continuity. The most significant finding is that business requirements were left up to the IT function to decide and implement. As a result, the time to recovery for some critical systems following a disruption is too long, while recovery time of non-critical systems is needlessly prioritized at a significant cost. Which of the following is the most appropriate recommendation to include in the engagement report?

Antwort: A

Begründung:
Business continuity planning must be driven by business requirements, not IT decisions. The most appropriate recommendation is to ensure that management of business units determines recovery objectives and priorities, since they understand the criticality of operations. IT then implements solutions based on these business requirements.
Option A addresses current targets but does not correct the root cause. Options B and C focus only on IT, which is not responsible for defining business needs.
Reference:
IIA Standards - Standard 2130: Control; Global Technology Audit Guide (GTAG): Business Continuity Management.


682. Frage
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