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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA Internal Audit Function Sample Questions (Q640-Q645):

NEW QUESTION # 640
Which of the following storage options would give the organization the best chance of recovering data?

A. Encrypted copies of the data are stored in a separate secure location a few hours away, while the encryption keys are stored at the organization and are readily
B. Encrypted reports on usage and database structure changes are stored on a cloud-based, secured database that is readily accessible.
C. Encrypted physical copies of the data are stored separately from their encryption keys, and both are held in secure locations a few hours away from the organization.
D. Encrypted physical copies of the data, and their encryption keys are stored together at the organization and are readily available upon request.

Answer: A

Explanation:
available.

NEW QUESTION # 641
Preferred stock is less risky for investors than is common stock because:

A. Preferred stock with no conversion feature has a higher dividend yield than does convertible preferred stock.
B. Common stock pays dividends as a stated percentage of face value.
C. Common stock has priority over preferred stock with regard to earnings and assets.
D. Preferred dividends are usually cumulative.

Answer: D

NEW QUESTION # 642
A brand manager in a consumer food products organization suspected that several days of the point-of-sale data on the spreadsheet from one grocery chain were missing. The best approach for detecting missing rows in spreadsheet data would be to:

A. Review store identification code and identify missing product identification codes.
B. Compare product identification codes by store for consecutive periods.
C. Sort on product identification code and identify missing product identification codes.
D. Compare product identification codes for consecutive periods.

Answer: B

Explanation:
To detect missing rows in point-of-sale spreadsheet data, the auditor or analyst should compare product identification codes by store for consecutive periods. This approach tests whether expected product-store combinations appear consistently over time and can reveal gaps for specific days or locations. Sorting only by product identification code may show missing products but would not reliably detect missing rows by store or date. Reviewing store identification code and identifying missing product codes is incomplete because the issue concerns missing days of data, not merely missing product records. Comparing product codes for consecutive periods without considering store could hide gaps if the same product appears in other stores.
From an internal audit data analytics perspective, the most precise test uses store-level comparison across consecutive periods. Therefore, Option D is correct.

NEW QUESTION # 643
Which of the following statements is true regarding an organization's inventory valuation1?

A. The valuation will be correct if the inventory includes goods received on consignment from another organization
B. The valuation will be correct it the inventory includes goods sent on consignment to another
C. The valuation will be incorrect it the inventory includes goods in transit shipped FOB shipping point from another organization
D. The valuation will be incorrect it the inventory includes goods m transit shipped free on board (FOB) destination to another organization

Answer: A

Explanation:
organization

NEW QUESTION # 644
If a just-in-time purchasing system is successful in reducing the total inventory costs of a manufacturing company, which of the following combinations of cost changes would be most likely to occur?

A. 0
B. 1
C. 2
D. 3

Answer: D

NEW QUESTION # 645
......

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