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| Certification Vendor: | IIA (The Institute of Internal Auditors) |
|---|---|
| Exam Name: | Internal Audit Function |
| Exam Number: | IIA-CIA-Part3 |
| Available Languages: | Italian, Japanese, Russian, Portuguese, Spanish, Chinese (Simplified), German, English, Korean, French |
| Certificate Validity Period: | 3 years from completion of all parts |
| Exam Price: | USD 380 (member) / USD 495 (non-member) |
| Related Certifications: | CIA Part 1 - Essentials of Internal Auditing CIA Part 2 - Practice of Internal Auditing |
| Passing Score: | 600 (scaled score, range 250–750) |
| Exam Format: | Multiple-choice questions, Computer-based testing |
| Real Exam Qty: | 100 |
| Exam Duration: | 120 minutes |
| Recommended Training: | IIA Official Study Materials IIA Learning Resources |
| Exam Registration: | Pearson VUE Scheduling IIA Official Registration |
| Sample Questions: | IIA IIA-CIA-Part3 Sample Questions |
| Exam Way: | Computer-based; available at Pearson VUE test centers worldwide; online proctored option available in select regions |
| Pre Condition: | Meet CIA eligibility: bachelor's degree or equivalent, character reference, professional experience (varies by education level); complete CIA application and pay application fee |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-3/ |
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To be eligible to sit for the IIA-CIA-Part3 Exam, candidates must have completed the IIA-CIA-Part1 and IIA-CIA-Part2 exams. The IIA-CIA-Part3 exam consists of 100 multiple-choice questions and is timed for 2.5 hours. The passing score for the exam is 600 out of 800.
NEW QUESTION # 404
What is the primary purpose of an Integrity control?
Answer: B
NEW QUESTION # 405
Which of the following is true of matrix organizations?
Answer: B
Explanation:
* Understanding Matrix Organizations:
* A matrix organization is a hybrid structure that combines functional and project-based structures, where employees report to multiple managers (e.g., a functional manager and a project manager).
* These organizations adapt to projects by adjusting authority, responsibility, and accountability based on the project's stage or the organization's culture.
* Why Option C Is Correct?
* In a matrix organization, roles and decision-making authority evolve based on the project's phase, size, or complexity.
* Employees might report to different managers at different times, and accountability structures may change.
* This aligns with IIA Standard 2110 - Governance, which emphasizes clear roles and responsibilities in dynamic organizational structures.
* Why Other Options Are Incorrect?
* Option A (Unity-of-command concept):
* The unity-of-command principle states that employees should report to only one superior
, which contradicts the nature of a matrix organization, where dual reporting exists.
* Option B (Combination of product and functional departments allows management to utilize personnel from various functions):
* While matrix organizations integrate product and functional departments, the key defining feature is the variable authority, responsibility, and accountability, making option C a better fit.
* Option D (Best suited for firms with scattered locations or large-scale firms):
* While matrix structures can be used in large firms, they are not limited to them and are often found in project-based industries (e.g., engineering, IT, consulting).
* Matrix organizations adapt their authority structures based on project needs, making option C the best choice.
* IIA Standard 2110 supports governance structures that evolve with organizational needs.
Final Justification:IIA References:
* IPPF Standard 2110 - Governance (Organizational Structure & Accountability)
* COSO ERM - Governance & Decision-Making in Matrix Organizations
NEW QUESTION # 406
Which of the following would be most likely included in the internal audit procedures manual?
Answer: C
Explanation:
The internal audit procedures manual provides detailed policies, methodologies, and processes to guide the internal audit function. This includes the quality assurance and improvement program (QAIP), which ensures engagement performance and overall conformance with the Standards.
Option A (charter) defines authority and purpose but is not part of procedures. Option B (annual plan) is a planning document, not methodology. Option C (engagement results) are outputs, not procedures.
Reference:
IIA Standards - Standard 2040: Policies and Procedures.
NEW QUESTION # 407
The process model used in a theory of constraints (TOC) analysis is called:
Answer: A
Explanation:
Production flow through a constraint is managed using the drum-buffer-rope (DBR) system. The drum (i.e. the beat to which a production process marches) is the bottleneck operation. The constraint sets the pace for the entire process. The buffer is a minimal amount of work-in-process input to the drum that is maintained to ensure that it is always in operation. The rope is the sequence of activities preceding and including the bottleneck operation that must be coordinated to avoid inventory buildup.
NEW QUESTION # 408
IFPS 2, Share-Based payment, normally requires entities to a account for their share based employee compensation plans in accordance with which of the following methods?
Answer: D
Explanation:
Entities must account for share-based employee compensation plans in accordance with the fair-value-based method except in the rare cases in which the fair value of the equity instruments is not reliably measurable at the measurement date the grant date for transactions with employees and those providing similar services). In these rare cases IFRS 2 requires entities to account for these plans in accordance with the intrinsic value based method.
NEW QUESTION # 409
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