IIA IIA-CIA-Part3 Exam Questions: Attain Your Professional Career Targets [2026]

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IIA-CIA-Part3 exam is intended for those individuals who have completed the first two parts of the CIA certification program. Candidates must have a strong understanding of the internal auditing profession and the principles of internal auditing. IIA-CIA-Part3 exam is administered in a computer-based format and consists of 100 multiple-choice questions. Candidates have two and a half hours to complete the exam.

IIA-CIA-Part3 exam is a computer-based test that consists of 100 multiple-choice questions. Candidates have 2.5 hours to complete the exam, and they must score at least 600 out of 800 to pass. IIA-CIA-Part3 Exam is offered at Pearson VUE testing centers around the world and can be taken in English, Spanish, Portuguese, or Chinese.

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IIA-CIA-Part3 (Business Knowledge for Internal Auditing) Certification Exam is a globally recognized certification program designed for internal auditors who want to enhance their knowledge of business operations and gain a deeper understanding of the internal audit process. IIA-CIA-Part3 Exam covers a range of topics, including financial management, strategic planning, risk management, and corporate governance. It is an essential certification for professionals who wish to advance their careers in internal auditing.

IIA Internal Audit Function Sample Questions (Q72-Q77):

NEW QUESTION # 72
Which of the following is most important for an internal auditor to check with regard to the database version?

Answer: B


NEW QUESTION # 73
If a central bank wishes to implement an expansionary monetary policy, which one of the following actions would it take?

Answer: B

Explanation:
A central bank affects monetary policy primarily through the purchase and sale of government securities. A purchase of securities is expansionary because it increases bank reserves and the money supply. However, the sale of government securities by the central bank contracts the money supply by removing resources from the economy.
Lowering the reserve requirement the percentage of deposits that a bank must keep on hand) also expands the money supply by increasing the loan able funds held by banks.
Similarly, lowering the rate at which member banks may borrow from the central bank encourages borrowing and increases the money supply.


NEW QUESTION # 74
The critical path for any project is the path that exhibits which of the following characteristics?

Answer: B


NEW QUESTION # 75
A manager decided to build his team ' s enthusiasm by giving encouraging talks about employee empowerment, hoping to change the perception that management should make all decisions in the department.
The manager is most likely trying to impact which of the following components of his team ' s attitude?

Answer: B

Explanation:
The cognition component of attitude refers to beliefs, perceptions, opinions, and thoughts about a person, object, policy, or situation. In this scenario, the manager is trying to change the team's perception that management should make all decisions. That is a cognitive belief about authority and decision-making, not merely an emotional reaction. The affective component relates to feelings or emotions, such as enthusiasm, fear, or satisfaction. The behavioral component relates to intended or actual actions. "Thinking component" is not the standard attitude-component term when compared with cognition, affect, and behavior. In internal audit and organizational behavior reviews, understanding attitudes helps evaluate change readiness, employee engagement, and control culture. Therefore, Option B is correct.


NEW QUESTION # 76
If an entity employs the sum-of-the-years'-digits SYD method of depreciation for an asset with an estimated useful life of 4 years, the percentage of the total depreciable cost that will be expensed in the third year is:

Answer: D

Explanation:
Under the SYD method, the amount of the depreciable cost that is expensed each year is the remaining useful life at the beginning of that year divided by the sum of the years of useful life. For the third year, the portion expensed is 20% [2 .1 + 2 + 3 + 4)].


NEW QUESTION # 77
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