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IIA-CIA-Part3 Exam is a comprehensive test that covers a wide range of topics. It consists of 100 multiple-choice questions that candidates must complete within two and a half hours. IIA-CIA-Part3 exam is divided into two parts, with the first part focusing on the core concepts of internal auditing, while the second part deals with business-related topics. The IIA-CIA-Part3 Exam is a challenging test that requires a thorough understanding of the internal audit process and business operations.
IIA-CIA-Part3 Exam covers six domains, including business acumen, strategic management, organizational behavior, financial management, technology and information systems, and global business environment. Candidates are expected to understand the role of internal auditing in each of these domains and how to apply their knowledge to solve business challenges. IIA-CIA-Part3 Exam is challenging, and candidates need to prepare adequately to pass it. However, passing the exam is a significant accomplishment that can lead to career advancement and increased earning potential.
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IIA-CIA-Part3 exam is designed to test the candidate's knowledge of business concepts and practices as they relate to internal auditing. IIA-CIA-Part3 Exam covers a wide range of topics, including macro and microeconomics, financial statement analysis, budgeting and forecasting, risk management, and corporate governance.
NEW QUESTION # 661
An internal auditor is assessing the risks related to an organization's mobile device policy. She notes that the organization allows third parties (vendors and visitors) to use outside smart devices to access its proprietary networks and systems. Which of the following types of smart device risks should the internal Auditor be most concerned about?
Answer: C
Explanation:
* Understanding Mobile Device Risks in an Organization:
* When an organization allows third parties (vendors and visitors) to use outside smart devices to access its proprietary networks and systems, it introduces significant compliance risks.
* These risks include violations of regulatory requirements, industry standards, and internal security policies.
* Compliance Risks in Smart Device Usage:
* Unauthorized Access: External users may bypass security controls, leading to data breaches or regulatory non-compliance (e.g., GDPR, HIPAA, or PCI-DSS violations).
* Lack of Encryption and Data Protection: If smart devices access sensitive information without proper security protocols, the organization may fail to comply with industry regulations.
* Failure to Enforce Mobile Device Management (MDM): Without proper policy enforcement, organizations risk failing audits and facing penalties.
* Why Other Options Are Incorrect:
* B. Privacy:
* Privacy concerns relate to handling personal data, but in this scenario, the focus is on third-party access risks, which fall under compliance.
* C. Strategic:
* Strategic risks relate to long-term business objectives, whereas compliance risks are more immediate and regulatory in nature.
* D. Physical security:
* Physical security deals with preventing unauthorized access to buildings or devices, not cybersecurity risks from external smart devices.
* IIA's Perspective on Compliance and IT Security:
* IIA Standard 2110 - Governance emphasizes the need to evaluate IT security risks, including third-party access risks.
* IIA GTAG (Global Technology Audit Guide) on IT Risks highlights compliance risks in Bring Your Own Device (BYOD) and third-party access policies.
* ISO 27001 Information Security Standard mandates controls to manage external device access risks.
IIA References:
* IIA Standard 2110 - Governance and IT Security
* IIA GTAG - IT Risks and BYOD Policies
* ISO 27001 Information Security Standard
* NIST Cybersecurity Framework for Mobile Device Security
Thus, the correct and verified answer is A. Compliance.
NEW QUESTION # 662
Which of the following is not a factor, with respect to pending litigation that must be considered in determining whether a provision should be recognized?
Answer: A
Explanation:
The number of parties involved in the litigation is irrelevant. For example, the same accounting treatment is applied whether a claim is brought by an individual or in a class action suit.
NEW QUESTION # 663
Which of the following changes in accounting policies resulting from a significant change in the expected pattern of economic benefit will increase profit?
Answer: B
Explanation:
According to IAS 16 Property, Plant, and Equipment, a change in depreciation method resulting from a significant change in the expected pattern benefits is accounted for as a change in estimate, that is. prospectively. In a period of falling cost=. FIF1 results in higher cost of goods sold than the weighted-average method. FIFO includes the higher, early in cost of goods sold, whereas the weighted-average method averages the later, lower costs with the higher, earlier costs. Thus, a change from FIFO to weighted-average costing reduces cost of goods sold and into reported profit. An entity had the following account balances in the pre-closing trial balance:
NEW QUESTION # 664
The process of scenario planning begins with which of the following steps?
Answer: B
NEW QUESTION # 665
What is the number of production runs per year of computer chairs that would minimize the sum of carrying and setup costs for the coming year?
Answer: C
Explanation:
The EOQ minimizes the sum of carrying and setup costs. The EOQ is the amount at which carrying costs are equal to setup casts. Thus, plugging the data into the EOQ formula results in the following: C:\Documents and Settings\usernwz1\Desktop\1.PNG
Thus, if each lot consists of 1,000 units, five production runs per year are needed to meet the 5,000-unit demand. At this level, setup costs will total US $5,000 5 x $1,000). Carrying costs will also equal US $5,000 10 per unit carrying cost average inventory of 500 units).
Accordingly, total costs are minimized at US $10,000. Jed Ryerson Computer Furniture, Inc. RCF) manufactures a line of office computer chairs. The annual demand for the chairs is estimated to be 5,000 units. The annual cost tic. hold one unit in inventory is US $10 per year, and the cost to initiate a production run is US $1,000. There are no computer chairs on hand, and RCF has scheduled four equal production runs of computer chairs for the coming year, the first of which is to be run immediately. RCF has 250 business days per year, sales occur uniformly throughout the year, and production start-up is within one day. RCF is considering using the following formula for determining the economic order quantity EOQ):
If: A = cast to initiate a production run per purchase order D = annual unit demand K = cost of carrying one unit per year
NEW QUESTION # 666
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