NEW IIA-CIA-PART3 EXAM DURATION & PDF IIA-CIA-PART3 TORRENT

New IIA-CIA-Part3 Exam Duration & Pdf IIA-CIA-Part3 Torrent

New IIA-CIA-Part3 Exam Duration & Pdf IIA-CIA-Part3 Torrent

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The International Institute of Internal Auditors (IIA) is a professional organization that provides certification programs for internal auditors around the world. One of its most popular certification exams is the IIA-CIA-Part3, which focuses on business knowledge for internal auditing. IIA-CIA-Part3 exam is designed to test the candidate's understanding of business concepts and their ability to apply them in an internal audit context.

IIA-CIA-Part3 (Business Knowledge for Internal Auditing) Exam is a globally recognized certification exam designed to assess an individual's knowledge of business acumen and its role in internal auditing. IIA-CIA-Part3 Exam is offered by the Institute of Internal Auditors (IIA), which is the leading professional association of internal auditors worldwide. Passing IIA-CIA-Part3 exam is a critical step for individuals who want to become Certified Internal Auditors (CIA).

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IIA Business Knowledge for Internal Auditing Sample Questions (Q181-Q186):

NEW QUESTION # 181
Which of the following IT operational areas is responsible for the integrity of data flow within an organization?

  • A. Network
  • B. Database
  • C. Operating system
  • D. Server

Answer: A


NEW QUESTION # 182
The use of teams in total quality management (TQM) is important because:

  • A. The use of teams eliminates the need for supervision, thereby allowing a company to become leaner and more profitable.
  • B. Teams are quicker to make decisions, thereby helping to reduce cycle time.
  • C. Well-managed teams can be highly creative and are able to address complex problems better than individuals can.
  • D. Employee motivation is higher for team members than for individual contributors.

Answer: C

Explanation:
Teams can use the diverse knowledge and skills of all team members. Employee involvement means training and empowering employees to harness their creativity for problem solving. Quality control circles are used to obtain input from employees and to locate the best perspective on problem solving.


NEW QUESTION # 183
The best source of evidence to determine if ex-employees continue to have access to a company's computer systems is:

  • A. Discussing the password removal process with the information security officer.
  • B. Reviewing access control software to determine whether the most current version is implemented.
  • C. Reconciling current payroll lists with database access lists.
  • D. Reviewing computer logs of access attempts.

Answer: C

Explanation:
To determine if ex-employees are accessing the company's computer systems, the auditor should obtain the log showing system access. This log should be compared with current payroll lists to see if anyone not on the payroll is still accessing or is able to access the systems.


NEW QUESTION # 184
The following facts are presented for an entity that uses the retail inventory method.
What is the forgone sales revenue from inventory shrinkage?

  • A. US $35.000
  • B. US $5.000
  • C. US $45.000
  • D. US $3.500

Answer: B

Explanation:
The retail inventory method converts ending inventory at retail to cost by applying a cost retail ratio. The advantage is that a physical inventory can be taken at retail without the necessity of counting individual items at cost. Because this method requires detailed inventory records to be kept at retail, lost sales revenue at retail) caused by inventory shrinkage can be calculated using the following retail data:


NEW QUESTION # 185
Value engineering is:

  • A. A method of determining prices based on a cost determination.
  • B. A policy of seeking continuous improvement in all phases of company{ activities.
  • C. An element of a marketing mix strategy.
  • D. A systematic approach to assessing all aspects of cost buildup for a product.

Answer: D

Explanation:
Value engineering is a means of reaching targeted cost levels. It is a systematic approach to assessing all aspects of the value chain cost buildup for a product: R&D, design of products, design of processes, production, marketing, distribution, and customer service_ The purpose is to minimize costs without sacrificing customer satisfaction.


NEW QUESTION # 186
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To do this you just need to pass the Business Knowledge for Internal Auditing (IIA-CIA-Part3) exam which is quite challenging and not easy to pass. However, proper planning, firm commitment, and complete real IIA IIA-CIA-Part3 Exam QUESTIONS preparation can enable you to crack the final IIA-CIA-Part3 exam easily. For the quick and complete IIA-CIA-Part3 Exam Preparation the IIA-CIA-Part3 exam practice test questions are the ideal and recommended study material. With the "DumpsActual" exam questions you will get everything that you need to pass the final Business Knowledge for Internal Auditing (IIA-CIA-Part3) exam easily.

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