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| Certification Vendor: | IIA (The Institute of Internal Auditors) |
|---|---|
| Exam Name: | Internal Audit Function |
| Exam Number: | IIA-CIA-Part3 |
| Passing Score: | 600 (scaled score, range 250–750) |
| 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 |
| Exam Duration: | 120 minutes |
| Available Languages: | Korean, German, English, Spanish, Italian, Portuguese, French, Japanese, Chinese (Simplified), Russian |
| Certificate Validity Period: | 3 years from completion of all parts |
| Exam Format: | Multiple-choice questions, Computer-based testing |
| Real Exam Qty: | 100 |
| Recommended Training: | IIA Learning Resources IIA Official Study Materials |
| Exam Registration: | IIA Official Registration Pearson VUE Scheduling |
| 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 is an essential step for internal auditors looking to obtain the CIA designation. IIA-CIA-Part3 Exam covers a broad range of business topics and requires a high level of knowledge and understanding. Passing the exam demonstrates a commitment to professionalism and a dedication to the field of internal auditing.
NEW QUESTION # 235
Plantation should treat Lease A as a(n):
Answer: A
Explanation:
Lease a is an operating lease with a $ 15,000 annual rental expense with annual executor costs (e.g.) maintenance, insurance, and taxes of US$800 to be paid by the lessee, an
operating lease does not transfer the risks and rewards of ownership to the lease a is nothing more than a rent arrangement. Circumstances in which the risks and rewards of ownership are normally deemed to be transferred include the following the lease transfers title to the lessee, the lease has a bargain purchase option, the lease term is for the major part of the useful life of the leased asset, the present value of the minimum lease payments is at least substantially all of the asset's fair value, or the asset is usable only by the lessee without major modification. On January1, plantation partners is planning to enter as the lessee into the two lease agreements described in the opposite column each lease is noncancelable, and plantation does not receive title to either leased property during or at the end of the lease term all payments required under these agreements are due on January 1 each year.
NEW QUESTION # 236
The following account balances represent the December 31 balance sheet of an entity. The quick ratio for this year is:
Answer: B
Explanation:
The acid test quick) ratio equals quick assets cash, financial assets held for trading, and accounts receivable) divided by current liabilities. Quick assets total US $206,500 $27,500 cash + $64,000 financial assets held for trading + $115,000 net accounts receivable). Given current liabilities of US $213,500 $67,000 accounts payable + $54,000 current notes payable + $70,000 income taxes payable + $22,500 other current liabilities), the quick ratio is 0.967 US $206,500 + $213,500).
NEW QUESTION # 237
Which of the following is a security feature that involves the use of hardware and software to filter or prevent specific information from moving between the inside network and the outside network?
Answer: D
Explanation:
Reference: IIA Business Knowledge for Internal Auditing, IT General Controls section.
NEW QUESTION # 238
What kind of strategy would be most effective for an organization to adopt in order to implement a unique advertising campaign for selling identical products across all of its markets?
Answer: C
Explanation:
Comprehensive and Detailed In-Depth Explanation:
A globalization strategy focuses on standardizing products and marketing campaigns across all international markets. This ensures consistent branding and messaging, achieving economies of scale while maintaining a uniform customer experience.
Option A (Export strategy) primarily refers to selling domestic products abroad without a significant focus on global marketing.
Option B (Transnational strategy) balances global standardization and local adaptation, but does not emphasize a single advertising approach.
Option C (Multi-domestic strategy) tailors marketing and product offerings to each local market, making it less suitable for a uniform advertising campaign.
Thus, the globalization strategy (Option D) is the best approach for a unique yet standardized advertising campaign across markets.
Reference: IIA Business Acumen - Global Business Strategies
NEW QUESTION # 239
A company} is formulating its plans for the coming year, including the preparation of its cash budget. Historically, 30% of the company's sales are cash sales. The remaining 70% are credit sales with the following collection pattern.
Sales for the first five months of the coming year are forecast as follows.
For the month of April, the total cash receipts from sales and collections on account would be:
Answer: A
Explanation:
The cash receipts for April equal April's cash sales US $4,000,000 x 30% = US $1,200,000), 40% of April's credit sales, and 580/o of March's credit sales. Consequently, total cash receipts equal US $3, 78-1,600 [$1,200,000 + $4,000,000 40%x 70%) + $8,600,000 68% 70%)].A bank has two drive-in lanes to serve customers: one attached to the bank itself and one on an island. One teller serves bath stations. The bank is interested in determining the average waiting times of customers and has developed a model based on random numbers. The two key factors are the time between successive car arrivals and the time customers wait in line. Assume that the analysis begins with cars just arriving at bath service windows. bath requiring 3 minutes of service time. Car 1 is the attached window attached to the bank unless that window has more cars waiting than the island window. The lone teller will always serve the car that arrived first. If two cars arrive simultaneously, the one at the attached window will be served before the one at the island.
NEW QUESTION # 240
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