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| Certification Vendor: | IIA (The Institute of Internal Auditors) |
|---|---|
| Exam Name: | Internal Audit Function |
| Exam Number: | IIA-CIA-Part3 |
| Real Exam Qty: | 100 |
| Passing Score: | 600 (scaled score, range 250–750) |
| Available Languages: | German, Japanese, English, Russian, Korean, Italian, Spanish, Portuguese, Chinese (Simplified), French |
| Exam Duration: | 120 minutes |
| Related Certifications: | CIA Part 2 - Practice of Internal Auditing CIA Part 1 - Essentials of Internal Auditing |
| Exam Format: | Computer-based testing, Multiple-choice questions |
| Certificate Validity Period: | 3 years from completion of all parts |
| Exam Price: | USD 380 (member) / USD 495 (non-member) |
| Recommended Training: | IIA Learning Resources IIA Official Study Materials |
| Exam Registration: | IIA Official Registration Pearson VUE Scheduling |
| 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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IIA-CIA-PART3 시험은 비즈니스 프로세스, 재무 관리, 위험 관리, 기업 지배 구조 및 전략적 관리를 포함한 비즈니스 지식과 관련된 다양한 주제를 다룹니다. 이 시험은 실제 상황 에서이 지식을 적용 할 수있는 후보자의 능력을 테스트하고 내부 감사의 원칙과 개념에 대한 이해를 평가하기 위해 고안되었습니다.
질문 # 32
Which of the following statements is true regarding an investee that received a dividend distribution from an entity and is presumed to have little influence over the entity?
정답：D
설명：
Accounting Treatment for Investments with Little Influence:
When an investee has little or no influence over an entity, it uses the cost method (or fair value method, if applicable) to account for the investment.
Under the cost method, cash dividends received are recorded as dividend revenue rather than adjusting the investment account.
IIA Standard 2120 - Risk Management:
Internal auditors must ensure that financial reporting aligns with applicable accounting standards.
Applicable Accounting Standards:
IFRS 9 (Financial Instruments) and U.S. GAAP (ASC 320 - Investments in Equity Securities) state that dividends received should be recognized as income in the period received.
A). The cash dividends received increase the investee investment account accordingly. (Incorrect) This applies to the equity method, used when an entity has significant influence (usually 20-50% ownership).
Under the cost method, dividend income is recognized as revenue, not as an increase in the investment account.
B). The investee must adjust the investment account by the ownership interest. (Incorrect) Adjusting the investment account for ownership percentage is a feature of the equity method, not the cost method.
C). The investment account is adjusted downward by the percentage of ownership. (Incorrect) A downward adjustment only occurs under the equity method when dividends exceed earnings, indicating a return of capital.
Under the cost method, dividends are recorded as revenue.
Explanation of Answer Choice D (Correct Answer):Explanation of Incorrect Answers:Conclusion:When an investee has little influence, dividends are recorded as revenue (Option D), following IFRS 9 and U.S. GAAP standards.
IIA References:
IIA Standard 2120 - Risk Management
IFRS 9 - Financial Instruments
U).S. GAAP ASC 320 - Investments in Equity Securities
질문 # 33
An organization has recorded the following profit and expenses: Profit before interest and tax $200,000
Sales $2,300,000
Purchases of materials $700,000
Interest expenses $30,000
If the value-added tax (VAT) rate is 20 percent and the corporate tax rate is 30 percent, which of the following is the amount of VAT that the organization has to pay?
정답：B
질문 # 34
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:
정답：A
설명：
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.
질문 # 35
Computer program libraries should be kept secure by:
정답：B
설명：
An important operating control is to establish a library to preclude misplacement. misuse, or theft of data files, programs, and documentation. A librarian should perform this custodianship function and be appropriately accountable. Restricting physical and logical access secures programs from unauthorized use, whether in person or remotely via terminals.
질문 # 36
An internal audit manager is explaining to a newly hired staff auditor the various analytics techniques frequently used by the internal audit activity Which of the following statements is true regarding these analytics techniques?
정답：B
질문 # 37
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