IIA-CIA-Part3 practice tests

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IIA-CIA-Part3 certification exam is a vital component of the Certified Internal Auditor (CIA) certification program offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part3 Exam, also known as Business Knowledge for Internal Auditing, assesses an individual's understanding of the key concepts and principles of business management and operations. Internal Audit Function certification is essential for professionals who wish to succeed in the field of internal auditing and demonstrate their expertise to employers and clients.

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IIA-CIA-Part3 (Business Knowledge for Internal Auditing) Certification Exam is an essential certification exam for internal auditors seeking to advance their knowledge and skills in the field of business management. IIA-CIA-Part3 Exam is designed to assess the candidate's understanding of key concepts in finance, accounting, economics, and management, as well as their ability to apply these concepts in the context of internal auditing.

IIA Internal Audit Function Sample Questions (Q422-Q427):

NEW QUESTION # 422
A control that a company can use to detect forged EDI messages is to:

Answer: D

Explanation:
If the company acknowledges messages initiated externally, the alleged sender will have the opportunity to recognize that it had not sent the message and will then be able to notify the company of the potential forgery. Then corrective action can be taken by the company.


NEW QUESTION # 423
According to IIA guidance, which of the following links computers and enables them to -communicate with each other?

Answer: B


NEW QUESTION # 424
When auditing an application change control process, which of the following procedures should be included in the scope of the audit?
1. Ensure system change requests are formally initiated, documented, and approved.
2. Ensure processes are in place to prevent emergency changes from taking place.
3. Ensure changes are adequately tested before being placed into the production environment.
4. Evaluate whether the procedures for program change management are adequate.

Answer: C


NEW QUESTION # 425
Which of the following IT disaster recovery plans includes a remote site designated for recovery with available space for basic services, such as internet and telecommunications, but does not have servers or infrastructure equipment?

Answer: B


NEW QUESTION # 426
Maintenance cost at a hospital was observed to increase as activity level increased. The following data was gathered:
January: 5,600 patient days; maintenance cost $7,900
February: 7,100 patient days; maintenance cost $8,500
March: 5,000 patient days; maintenance cost $7,400
April: 6,500 patient days; maintenance cost $8,200
May: 7,300 patient days; maintenance cost $9,100
June: 8,000 patient days; maintenance cost $9,800
If the cost of maintenance is expressed in an equation, what is the independent variable for this data?

Answer: D

Explanation:
In a cost equation, the independent variable is the activity driver that explains or influences the dependent variable. Here, maintenance cost changes as patient days change. Therefore, patient days are the independent variable, and total maintenance cost is the dependent variable. Fixed cost and variable cost are components of the cost equation, not the independent variable itself. For example, a cost equation may be expressed as total maintenance cost = fixed cost + variable cost per patient day × patient days. Internal auditors reviewing cost behavior should identify the correct cost driver before evaluating budgets, forecasts, variance analysis, or cost allocation. Since patient days drive maintenance cost in the data provided, Option D is correct.


NEW QUESTION # 427
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