IIA-CIA-Part3 Mock Test - Exam IIA-CIA-Part3 Collection

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA Internal Audit Function Sample Questions (Q377-Q382):

NEW QUESTION # 377
The most direct way to prepare a cash budget for a manufacturing entity is to include:

A. Projected sales and purchases, percentages of collections, and terms of payments.
B. Projected net income, depreciation, and goodwill amortization.
C. Projected purchases, percentages of purchases paid, and net income.
D. Projected sales, credit terms, and net income.

Answer: A

Explanation:
The most direct way of preparing a cash budget requires incorporation of sales projections and credit terms. collection percentages, estimated purchases and payment terms, and other cash receipts and disbursements. In other words, preparation of the cash budget requires consideration of both inflows and outflows.

NEW QUESTION # 378
Which of the following should not be the responsibility of a database administrator?

A. Design the content and organization of the database.
B. Monitor and improve the efficiency of the database.
C. Protect the database and its software.
D. Develop applications to access the database.

Answer: D

Explanation:
The database administrator DBA) is the person who has overall responsibility for developing and maintaining the database. One primary responsibility is for designing the content of the database. Another responsibility of the DBA is to protect and control the database. A third responsibility is to monitor and improve the efficiency of the database. The responsibility of developing applications to access the database belongs to systems analysts and programmers.

NEW QUESTION # 379
A manufacturing company's primary goals include product quality and customer satisfaction. The company sells a product, for which the market demand is strong, for US $50 per unit. Due to the capacity constraints in the Production Department, only 300,000 units can be produced per year. The current defect rate is 12% i.e., of the 300,000 units produced, only 264,000 units are sold and 36,000 units are scrapped). There is no revenue recovery when defective units are scrapped. The full manufacturing cost of a unit is US $29.50, including:

The company's designers have estimated that the defect rate can be reduced to 2% by using a different direct material. However, this will increase the direct materials cost by LI 1 50 per unit to US $20 per unit. The net benefit of using the new material to manufacture the product will be:

A. US $750,000
B. US $120,000
C. US $ 120,000)
D. US $1,425,000

Answer: A

Explanation:
If a different dire II mat-vial is used, incremental revenue will be US $1.500.000 {[ 12% defect rate - 2%) x 300.000 units] x Incremental cost will be US $750,000 $250 x 300.000 units). Thus, the net benefit will be US $750,000 $1,500,000 - $750,000).

NEW QUESTION # 380
According to IIA guidance on IT, which of the following would be considered a primary control for a spreadsheet to help ensure accurate financial reporting?

A. Check-in and check-out software is used to control versions.
B. The purpose and use of the spreadsheet are documented.
C. The spreadsheet is stored on a network server that is backed up daily.
D. Formulas and static data are locked or protected.

Answer: D

NEW QUESTION # 381
The internal auditor of a bank has developed a multiple regression model that has been used for a number of years to estimate the amount of interest income from commercial loans. During the current year, the auditor applies the model and discovers that the r2 value has decreased dramatically, but the model otherwise seems to be working. Which of the following conclusions is justified by the change?

A. A linear regression analysis would increase the model's reliability.
B. Some new factors not included in the model are causing interest income to change.
C. Regression analysis is no longer an appropriate technique to estimate interest income.
D. Changing to a cross-sectional regression analysis should cause r 2Xo increase.

Answer: B

Explanation:
The coefficient of determination (r2) is the amount of variation in the dependent variable (interest income) that is explained by the independent variables. In this case, less of the change in interest income is explained by the model. Thus, some other factor must be causing interest income to change. This change merits audit investigation.

NEW QUESTION # 382
......

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