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| Certification Vendor: | The Institute of Internal Auditors (IIA) |
|---|---|
| Exam Name: | Internal Audit Function |
| Exam Number: | CIA-Part-3 |
| Exam Price: | Varies by region; approximately USD 280โ395 per part |
| Passing Score: | 600/750 (scaled score) |
| Available Languages: | Chinese (Simplified), Arabic, Japanese, English, Spanish, Portuguese, Korean |
| Real Exam Qty: | 100 multiple-choice questions |
| Exam Format: | Multiple-choice questions, Computer-based testing |
| Related Certifications: | Certified Internal Auditor (CIA) Certification in Risk Management Assurance (CRMA) |
| Exam Duration: | 120 minutes |
| Certificate Validity Period: | No expiration for certification; requires ongoing Continuing Professional Education (CPE) of 40 hours annually |
| Recommended Training: | IIA Training and Exam Preparation Resources IIA Official CIA Learning System |
| Exam Registration: | IIA CIA Certification Overview and Registration Pearson VUE IIA Exam Scheduling |
| Sample Questions: | IIA IIA-CIA-Part3 Sample Questions |
| Exam Way: | Computer-based exam delivered at authorized testing centers or online proctored via Pearson VUE (where available) |
| Pre Condition: | No formal educational prerequisites required; CIA Part 3 can be taken after or before other CIA parts depending on exam pathway rules, but CIA certification requires relevant education and/or experience. |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/ |
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IIA-CIA-Part3 certification exam covers a broad range of topics related to business knowledge, including business acumen, financial management, information technology, and strategic management. IIA-CIA-Part3 Exam is designed to test the knowledge and skills of internal auditors in these areas and to ensure that they are able to apply this knowledge in their work.
NEW QUESTION # 443
According to IIA guidance on IT. which of the following plans would pair the identification of critical business processes with recovery time objectives?
Answer: D
NEW QUESTION # 444
The company receives a special order for 10,000 units at US $7.60. Variable selling cost for each of these 10,000 units will be US $1.20. This special order will not affect regular sales of 75.000 units. If the company accepts this special order, its profit will:
Answer: C
Explanation:
If the company accepts the special order, its revenue will increase by US $76,000 10,000 units x$7.60). However, its incremental cost will include only the variable costs because fixed manufacturing and selling costs will be unchanged. The increase in cost from accepting the special order is US $L 0,000 [10.000 units $3.00 + $1.00 + $0.80 +$1.20)]. Thus, acceptance of the special order will increase profits by US $16,000 $76,000 $60,000). A company manufactures and sells a single product. It takes two machine hours to produce unit. Annual sales are expected to be 75,000 units. Annual production capacity is 200,000 machine hours. Expected selling price is US $10 price unit. Cost data for manufacturing and selling the product are as follows:
NEW QUESTION # 445
The four categories of costs associated with product quality costs are:
Answer: B
Explanation:
The following are the four categories of quality costs: prevention, appraisal, internal failure, and external failure lost opportunity). Costs of prevention include attempts to avoid defective output, including employee training, review of equipment design, preventive maintenance, and evaluation of suppliers. Appraisal costs include quality control programs, inspection, and testing. Internal failure costs are incurred when detection of defective products occurs before shipment, including scrap, rework, tooling changes, and downtime.
External failure costs are incurred after the product has been shipped, including the costs associated with warranties, product liability, and customer ill will.
NEW QUESTION # 446
Which of the following is a cybersecurity monitoring activity intended to deter disruptive codes from being installed on an organizations systems?
Answer: B
Explanation:
* Malware Defense as a Cybersecurity Monitoring Activity:
* Malware defense refers to the use of antivirus software, endpoint detection and response (EDR), behavior analysis, and real-time monitoring to detect and block malicious code before it can be installed on an organization's systems.
* It helps prevent infections from viruses, ransomware, spyware, trojans, and worms that can disrupt business operations.
* IIA GTAG (Global Technology Audit Guide) on Cybersecurity states that monitoring tools should proactively detect and neutralize threats before they can execute malicious actions.
* A. Boundary defense (Incorrect)
* Boundary defense includes firewalls, intrusion detection/prevention systems (IDS/IPS), and network segmentation, which control external access but do not directly monitor and remove malware.
* Malware can still enter through phishing emails, infected USB drives, or compromised internal systems.
* C. Penetration tests (Incorrect)
* Penetration tests simulate attacks to identify vulnerabilities, but they do not actively monitor and prevent malware from being installed.
* They help improve security but are not a continuous monitoring activity.
* D. Wireless access controls (Incorrect)
* Wireless security helps prevent unauthorized network access, but it does not specifically monitor and block malware installation.
* Malware can still spread via legitimate access points, infected devices, or phishing attacks.
Explanation of Answer Choice B (Correct Answer):Explanation of Incorrect Answers:Conclusion:To deter disruptive codes (malware) from being installed, organizations should implement continuous malware defense (Option B), including antivirus software, endpoint security, and behavioral analytics.
IIA References:
* IIA GTAG - Cybersecurity
* IIA Standard 2120 - Risk Management
NEW QUESTION # 447
Because of a defect discovered in its seat belts in December Year 1, an automobile manufacturer believes it is probable that it will be required to recall its products. The final decision on the recall is expected to be made in March Year 2. The cost of the recall is reliably estimated to be US $2.5 million. How should this information be reported in the December 31, Year 1, financial statements?
Answer: D
Explanation:
A provision is a liability of uncertain timing or amount. Recognition of provisions is appropriate when the entity has a legal or constructive present obligation resulting from a past event called an obligating event), it is probable that an outflow of economic benefits will be necessary to settle the obligation, and its amount can be reliably estimated. Consequently, the company must recognize a loss and a liability for US $2.5 million.
NEW QUESTION # 448
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