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IIA IIA-CIA-Part3-3P Exam Syllabus Topics:

Topic	Details
Topic 1	Describe cybersecurity and information security-related policies Describe management’s effectiveness to lead, mentor, guide people, build organizational commitment
Topic 2	Explain disaster recovery planning site concepts Recognize the purpose and applications of IT control frameworks
Topic 3	Organizational Structure and Business Processes Infrastructure and IT Control Frameworks
Topic 4	Examine the risk and control implications of common business processes Appraise the risk and control implications of different organizational configuration structures
Topic 5	Explain general concepts of managerial accounting Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.)
Topic 6	Differentiate the various forms of user authentication and authorization controls Identify concepts and underlying principles of financial accounting
Topic 7	Explain the purpose and use of various information security controls Differentiate types of common physical security controls (cards, keys, biometrics, etc.)
Topic 8	?Recognize advanced and emerging financial accounting concepts Describe revenue cycle, current asset management activities and accounting, and supply chain management
Topic 9	Describe capital budgeting, capital structure, basic taxation, and transfer pricing Recognize the application of data analytics methods in internal auditing
Topic 10	?Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.) Organizational Objectives, Behavior, and Performance
Topic 11	Recognize the various forms and elements of contracts Describe the strategic planning process and key activities
Topic 12	Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.) Examine common performance measures

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IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q163-Q168):

NEW QUESTION # 163
At a manufacturing plant, how would using Internet of Things during the production process benefit the organization?

A. It would assist in ensuring that data integrity is maintained.
B. It would help detect cyberattacks in a more timely fashion.
C. It would provide the ability to monitor in real-time.
D. It would assist in securing sensitive data.

Answer: C

NEW QUESTION # 164
A company's financial balance sheet is presented below:
The company has net working capital of:

A. $160
B. $350
C. $490
D. $210

Answer: D

NEW QUESTION # 165
During a review of a web-based application used by customers to check the status of their bank accounts, it would be most important for the internal auditor to ensure that:

A. Access to read application logs is restricted to authorized users.
B. Account balance information is encrypted in the database.
C. The web server used to host the application is located in a physically secure area.
D. Sensitive data, such as account numbers, are submitted using encrypted communications.

Answer: D

NEW QUESTION # 166
Which of the following statements is true regarding reversing entries in an accounting cycled

A. Reversing all previous closing adjustments is a mandatory step in the accounting cycle
B. Reversing entries are identical to the adjusting entries made in the previous period.
C. Reversing entries should be completed at the end of the next accounting period after recording regular transactions of the period
D. Reversing entries are the exact opposite of the adjustments made in the previous period.

Answer: D

NEW QUESTION # 167
Which of the following devices best controls both physical and logical access to information systems?

A. Biometric lock.
B. Plenum.
C. Identification card.
D. Electromechanical lock.

Answer: A

NEW QUESTION # 168
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