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The IIA IIA-CIA-Part3-3P exam is a crucial certification for internal auditors that covers the Business Knowledge for Internal Auditing. This certification is designed to test the knowledge and skills of professionals in the field of internal auditing for evaluating the business processes and operations. It is an essential certification for those who wish to enhance their knowledge and skills in the field of internal auditing.
The IIA-CIA-Part3-3P exam is an important step for individuals who are seeking to become certified internal auditors. The CIA program is recognized worldwide as a mark of excellence in the internal audit profession, and passing this exam is a key requirement for certification. In addition, the knowledge and skills gained through preparing for this exam can help individuals advance their careers in the field of internal auditing.
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To prepare for the IIA-CIA-Part3-3P exam, candidates can use a variety of study materials, including the official IIA study guide, online courses, practice exams, and other resources. It is recommended that candidates have at least two years of internal auditing experience before attempting this exam, and that they have a solid understanding of the concepts and principles covered on the exam.
IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q407-Q412):
NEW QUESTION # 407
Which of the following should software auditors do when reporting internal audit findings related to enterprise wide resource planning?
- A. Draft separate audit reports for business and IT management
- B. Connect IT audit findings to business issues
- C. Include an opinion on financial reporting accuracy and completeness
- D. Include technical details to support IT issues
Answer: A
NEW QUESTION # 408
Which of the following is an example of a phishing attack?
- A. An organization's website has been hacked. The hacker added political content that is not consistent with the organization's views.
- B. An organization's systems have been compromised by malicious software. The software locks the organization's operating system until d ransom is paid.
- C. An organization's communication systems have been intercepted. A communication session is controlled by an unauthorized third party.
- D. An employee receives an email that appears to be from the organization's bank, though it is not. The employee replies to the email and sends the requested confidential information.
Answer: D
NEW QUESTION # 409
Which of the following are likely indicators of ineffective change management?
1) IT management is unable to predict how a change will impact interdependent systems or business processes.
2) There have been significant increases in trouble calls or in support hours logged by programmers.
3) There is a lack of turnover in the systems support and business analyst development groups.
4) Emergency changes that bypass the normal control process frequently are deemed necessary.
- A. 2 and 4 only
- B. 1 and 3 only
- C. 1, 2, and 4 only
- D. 1, 2, 3, and 4
Answer: C
NEW QUESTION # 410
Management has established a performance measurement focused on the accuracy of disbursements The disbursement statistics, provided daily to all accounts payable and audit staff, include details of payments stratified by amount and frequency Which of the following is likely to be the greatest concern regarding this performance measurement?
- A. Measurability of the data
- B. Articulation of the data.
- C. Availability of the data
- D. Relevance of the data
Answer: D
NEW QUESTION # 411
Multinational organizations generally spend more time and effort to identify and evaluate:
- A. Break-even points.
- B. Internal risk factors.
- C. External trends and events.
- D. Internal strengths and weaknesses.
Answer: C
NEW QUESTION # 412
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