IIA-CIA-Part3 Probesfragen - IIA-CIA-Part3 Schulungsunterlagen

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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 280 (IIA Member) / USD 415 (Non-member) / USD 215 (Student)
Passing Score:	600 (scaled score out of 750)
Exam Duration:	120 minutes
Exam Format:	Multiple Choice Questions
Related Certifications:	Certified Internal Auditor (CIA)
Available Languages:	Korean, German, Spanish, Thai, Indonesian, Simplified Chinese, Traditional Chinese, Japanese, Turkish, Portuguese, English, Arabic, French, Russian, Polish
Certificate Validity Period:	CIA certification requires ongoing CPE; exam scores valid for program window (typically 3 years)
Real Exam Qty:	100
Sample Questions:	IIA IIA-CIA-Part3 Sample Questions
Exam Way:	Computer-based testing at Pearson VUE test centers worldwide. As of May 28, 2025, online proctored testing has been discontinued; all exams must be taken in-person at authorized Pearson VUE testing centers.
Pre Condition:	Candidates must have an active CIA program enrollment through The IIA's Certification Candidate Management System (CCMS). A bachelor's degree or equivalent is required for CIA certification. Part 3 can be taken in any order, but all three parts must be passed within the program eligibility window (typically 3 years from acceptance).
Official Syllabus URL:	https://www.theiia.org/globalassets/certifications/cia-exam-syllabus/cia-part-3-syllabus.pdf

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IIA-CIA-Part3 Ressourcen Prüfung - IIA-CIA-Part3 Prüfungsguide & IIA-CIA-Part3 Beste Fragen

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Die IIA-CIA-Part3 (Business Knowledge for Internal Auditing) Prüfung ist eine wichtige Zertifizierungsprüfung, die vom Institute of Internal Auditors (IIA) für interne Revisoren angeboten wird, die ihr Wissen und ihre Fähigkeiten im Bereich Business verbessern möchten. Die Prüfung soll die Fähigkeit des Kandidaten testen, Geschäftskonzepte und -prinzipien auf interne Auditaktivitäten anzuwenden, und deckt eine breite Palette von Geschäftsthemen ab, einschließlich Finanzen, Buchhaltung, Wirtschaft, Marketing und Management.

IIA Internal Audit Function IIA-CIA-Part3 Prüfungsfragen mit Lösungen (Q548-Q553):

548. Frage
Which of the following scenarios would cause a chief audit executive (CAE) to immediately discontinue using any statements that would indicate conformance with the Global Internal Audit Standards in an audit report?

A. The engagement supervisor considered requests from senior management regarding engagements to include in the internal audit plan
B. The activity under review restricted the internal audit function's ability to access records, impacting the audit results
C. The internal audit function used a risk-based approach to create the internal audit plan
D. The CAE only accepted engagements that the internal audit function collectively had the knowledge to perform

Antwort: B

Begründung:
The Global Internal Audit Standards require unrestricted access to records, personnel, and information. If access is restricted in such a way that audit results are compromised, the CAE cannot claim conformance with the Standards in any report until the issue is resolved.
Options A, B, and C are all in alignment with the Standards and do not affect conformance. Only restriction of access (Option D) requires immediate discontinuation of conformance claims.
Reference:
IIA Standards - Standard 1110: Organizational Independence; Standard 1321: Use of "Conforms with the Standards."

549. Frage
An analysis of an entity's US $150,000 accounts receivable at year-end resulted in a US $5,000 ending balance for its allowance for uncollectible accounts and a bad debt expense of US $2,000. During the past year recoveries on bad debts previously written off were correctly recorded at US $500. If the beginning balance in the allowance for uncollectible accounts was US $4,700. What was the amount of accounts receivable written off as uncollectible during the year?

A. US $2,800
B. US $1,200
C. US $1,800
D. US $2,200

Antwort: D

Begründung:
Under the allowance method, uncollectible accounts are written off by a debit to the allowance account and a credit to accounts receivable. The US $500 bad debts is accounted for by a debit to accounts receivable and a credit to the allowance account. The US $2,000 bad debt expense is also credited to the allowance account. The amount of accounts receivable written off as uncollectible is US $2,200 [$5,000 ending allowance $4.700 beginning allowan,.8 + $500 recoveries + $2,000 bad debt expense)].

550. Frage
What is the method of presenting a noncontrolling interest in a consolidated balance sheet?

A. As a deduction from contra to goodwill from consolidation if any.
B. As a separate item within the equity section.
C. By means of notes to the balance sheet.
D. As a separate item within the deferred credits section.

Antwort: B

Begründung:
A noncontrolling is classified as an equity account and separated from the equity of majority shareholders within that section.

551. Frage
A decrease in inventory order costs will:

A. Decrease the holding cost percentage.
B. Increase the economic order quantity.
C. Decrease the economic order quantity.
D. Increase the reorder point.

Antwort: C

Begründung:
A decrease in inventory ordering costs should decrease the economic order quantity. The effect is that more orders can be made (of smaller quantities) without increasing costs. Accordingly, in the EOQ model, ordering cost is a numerator value.

552. Frage
A pricing strategy that sells combinations of products at a price lower than the combined prices of the individual items is:

A. Captive-product pricing.
B. Predatory pricing.
C. Product-bundle pricing.
D. Going-rate pricing.

Antwort: C

Begründung:
Product-bundle pricing is a strategy to promote items consumers might not otherwise buy by selling combinations of products at a price lower than the prices of the individual items combined.

553. Frage
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