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The IIA IIA-CIA-Part3 exam has a total of 125 multiple-choice questions, and candidates are given 2.5 hours to complete it. The questions are divided into two parts: the first part has 100 questions, while the second part has 25 questions. IIA-CIA-Part3 Exam is computer-based and is administered at Pearson VUE testing centers worldwide. IIA-CIA-Part3 exam is available in multiple languages, including English, Chinese, Japanese, Korean, Spanish, Portuguese, and French.

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IIA-CIA-Part3 exam is a globally recognized certification that is highly valued by employers, and it is designed to help internal auditors advance their careers by demonstrating their knowledge and skills in the field of business. IIA-CIA-Part3 Exam is open to all individuals who meet the eligibility requirements, which include having a bachelor's degree or equivalent and two years of internal audit experience or its equivalent.

IIA Internal Audit Function Sample Questions (Q763-Q768):

NEW QUESTION # 763
Which of the following is a characteristic of just-in-time inventory management systems?

A. They rely heavily on high quality materials.
B. They are applicable only to large organizations.
C. Users determine the optimal level of safety stocks.
D. They do not really increase overall economic efficiency because they merely shift inventory levels further up the supply chain.

Answer: A

NEW QUESTION # 764
When applied to international economics, the theory of comparative advantage proposes that total worldwide output will be greatest when:

A. Goods that contribute to a nation ' s balance-of-payments deficit are no longer imported.
B. Each nation ' s total imports approximately equal its total exports.
C. Each good is produced by the nation that has the lowest opportunity cost for that good.
D. International trade is unrestricted and tariffs are not imposed.

Answer: C

Explanation:
Comparative advantage states that total output is maximized when each country specializes in producing goods or services for which it has the lowest opportunity cost, then trades with others. The theory does not require a country to have an absolute cost advantage; it focuses on relative efficiency. Option A is incorrect because balanced imports and exports are not the core principle of comparative advantage. Option C is wrong because blocking imports based on balance-of-payments effects can reduce specialization and efficiency.
Option D may support trade efficiency, but unrestricted trade is not the definition of comparative advantage.
Internal auditors in multinational environments should understand comparative advantage because sourcing, outsourcing, transfer pricing, and global supply-chain decisions may rely on it. Therefore, Option B is correct.

NEW QUESTION # 765
All of the following are true with regard to the first-in, first-out inventory valuation method except:

A. It generates the highest profit when prices are rising.
B. It approximates the physical flow of goods.
C. It minimizes current-period income taxes.
D. It values inventory close to current replacement cost.

Answer: C

NEW QUESTION # 766
When is an organic organizational structure likely to be more successful than a mechanistic organizational structure?

A. When an organization is subjected to strong political and social pressures
B. When a manufacturer has reliable resources and suppliers
C. When an organization is infrequently affected by technological advances
D. When a manufacturing organization has stable demand for its products.

Answer: C

NEW QUESTION # 767
An employer sponsors a defined postemployment benefit plan. If the given amount of the present value el the defined benefit obligation exceeds the given amount of the fair value of plan assets, the defined benefit liability to be recognized in the balance sheet is greatest when the employer has:

A. No unrecognized actuarial gains or losses and unrecognized past service cost.
B. Net unrecognized actuarial losses and unrecognized past service cost
C. Net unrecognized actuarial losses and no past service cost.
D. Net unrecognized actuarial gains and no past service cost.

Answer: D

Explanation:
The amount of the defined benefit liability recognized equals the present value of the defined benefit obligation DBO) at the balance sheet date, plus minus) unrecognized actuarial gains losses) minus unrecognized past service cost, minus the fair value of plan assets at the balance sheet date. If this amount is nr Dative, it represents an asset However, the maximum that may be recognized for such an asset is the sum of unrecognized actuarial losses, unrecognized past service cost and the present value ref future refunds from the plan or reductions in future contributions. Moreover, the application of this section should not result in a gain being recognized solely because of an actuarial loss or past service cost in the current period or in a loss being recognized solely because of an actuarial gain in the current period. Thus, if the excess of the DBO over the fair value of plan assets is constant, net unrecognized actuarial gains will increase the liability. Net unrecognized actuarial losses and unrecognized past service cost decrease the liability.

NEW QUESTION # 768
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