Ready To Pass IIA-CIA-Part3 [2020] Dumps PDF For Best Result

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Full Information about Our IIA IIA-CIA-Part3 Exam:

• Vendor: IIA
• Certification Name: Certified Internal Auditor
• Certification Short Name:
• Exam Code: IIA-CIA-Part3
• Exam Name: Certified Internal Auditor-Internal Audit Knowledge Elements
• Exam Version:
• Exam Level: Auditor
• Number of Questions: 220
• Exam Duration: 120

Question No. 1

Which of the following are typical audit considerations for a review of authentication?
1. Authentication policies and evaluation of controls transactions.
2. Management of passwords, independent reconciliation, and audit trail.
3. Control self-assessment tools used by management.
4. Independent verification of data integrity and accuracy.

• A. 1, 2, and 3
• B. 1, 2, and 4
• C. 1, 3, and 4
• D. 2, 3, and 4

Answer: A

Question No. 2

Which of the following conditions could lead an organization to enter into a new business through internal development rather than through acquisition?

• A. It is expected that there will be slow retaliation from incumbents.
• B. The acquiring organization has information that the selling organization is weak.
• C. The number of bidders to acquire the organization for sale is low.
• D. The condition of the economy is poor.

Answer: A

Question No. 3

Which of the following factors is considered a disadvantage of vertical integration?

• A. It may reduce the flexibility to change partners.
• B. It may not reduce the bargaining power of suppliers.
• C. It may limit the organization's ability to differentiate the product.
• D. It may lead to limited control of proprietary knowledge.

Answer: A

Question No. 4

Which of the following is a key characteristic of a zero-based budget?

• A. A zero-based budget provides estimates of costs that would be incurred under different levels of activity.
• B. A zero-based budget maintains focus on the budgeting process.
• C. A zero-based budget is prepared each year and requires each item of expenditure to be justified.
• D. A zero-based budget uses input from lower-level and middle-level managers to formulate budget plans.

Answer: C

Question No. 5

When an organization is choosing a new external auditor, which of the following is the most appropriate role for the chief audit executive to undertake?

• A. Review and acquire the external audit service.
• B. Assess the appraisal and actuarial services.
• C. Determine the selection criteria.
• D. Identify regulatory requirements to be considered.

Answer: D

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