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IIA-CIA-Part3 exam consists of 100 multiple-choice questions and must be completed within two and a half hours. IIA-CIA-Part3 Exam is computer-based and can be taken at any authorized testing center around the world. The passing score for the exam is 600 out of a possible 800 points.

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IIA-CIA-Part3 exam consists of 125 multiple-choice questions and is computer-based. IIA-CIA-Part3 exam is divided into two sections, with the first section covering the core concepts of business knowledge, such as corporate governance, risk management, and strategic planning. The second section focuses on the application of these concepts in various business contexts. Candidates are allowed three and a half hours to complete the exam, and a passing score of 600 or higher out of a possible 750 is required to pass. IIA-CIA-Part3 Exam is offered in multiple languages and can be taken at various testing centers around the world.

IIA Internal Audit Function Sample Questions (Q512-Q517):

NEW QUESTION # 512
Much of the internal auditor's work involves accumulation of engagement information. A duplicate of a contract rather than the original is an example of what kind of evidence?

A. Hearsay.
B. Circumstantial.
C. Opinion.
D. Secondary.

Answer: D

Explanation:
Secondary evidence according to the legal view is acceptable if primary evidence the strongest evidence, e.g., original documents) has been destroyed or is not reasonably procurable. Secondary evidence must be a proper representation of primary evidence, e.g., copies of a contract.

NEW QUESTION # 513
According to IIA guidance, which of the following links computers and enables them to -communicate with each other?

A. Database system
B. Application program code
C. Operating system
D. Networks

Answer: D

NEW QUESTION # 514
An organization with global headquarters in the United States has subsidiaries in eight other nations. If the organization operates with an ethnocentric attitude, which of the following statements is true?

A. People of local nationality are developed for the best positions within their own country
B. Orders, commands and advice are sent to the subsidiaries from headquarters.
C. Standards used for evaluation and control are determined at local subsidiaries, not set by headquarters.
D. There is a significant amount of collaboration between headquarters and subsidiaries.

Answer: B

NEW QUESTION # 515
An organization discovered fraudulent activity involving the employee time-tracking system. One employee regularly docked in and clocked out her co-worker friends on their days off, inflating their reported work hours and increasing their wages. Which of the following physical authentication devices would be most effective at disabling this fraudulent scheme?

A. Radiofrequency identification chips to authenticate employees with cards.
B. Face or finger recognition equipment,
C. A combination of a smart card and a password to clock in and clock out.
D. A requirement to clock in and clock out with a unique personal identification number.

Answer: C

NEW QUESTION # 516
A global firm establishes a cost-based price for its product in each country. The most likely negative outcome is that this pricing strategy will:

A. Create a gray market.
B. Overprice the product in some markets and under price it in others.
C. Set too high a price in countries where the firm's costs are high.
D. Result in dumping.

Answer: C

Explanation:
A firm may set a cost-based price in each market with a standard markup. In a region or country where costs are high, this strategy may result in prices that are too high to be competitive within the local market.

NEW QUESTION # 517
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