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Exam Code:	IIA-CIA-Part3
Exam Name:	Business Knowledge for Internal Auditing
Certification Provider:	IIA
Free Question Number:	152
Version:	v2022-03-22
Rating:
# of views:	2255
# of Questions views:	112481
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Konrad - Dec 03, 2023

No.# For me it should be 'C' and in other exam questions the answer is 'D'. I don't think that 'B' is the right one at all because it does not matter if the database software version has been recently upgraded when the final concern should be whether a company utilizes the most recent database software version

Erdem - Nov 02, 2023

No.# Answer is D

Erdem - Nov 02, 2023

No.# it should be D

Erdem - Oct 24, 2023

No.# B is impossible. should be A or D

Erdem - Oct 24, 2023

No.# it should be C

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Joyce - Sep 11, 2022

No.# Answer should be D

Joyce - Sep 11, 2022

No.# I think D is correct as the equipment should be considered via fair market vale instead of self-declared value.

Joyce - Sep 11, 2022

No.# Q73 is the same as Q21. According to Q21, answer to Q73 should be D.

Joyce - Sep 10, 2022

No.# Please help why the answer is not D ?

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Exam Question List: Question 1: A perpetual inventory system uses a minimum quantity on hand...; Question 2: The Huron Corporation purchases 60,000 headbands per year. 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The fo...; Question 37: According to MA guidance on IT. which of the following best ...; Question 38: During the past few gears, Wilder Company has experienced th...; Question 39: Which of the following application software features is the ...; Question 40: The drive-through service at a fast-food restaurant consists...; Question 41: Which of the following assists in ensuring mat information e...; Question 42: Which of me following is true of matrix organizations?...; Question 43: Management of a bookkeeping company observed that the averag...; Question 44: An audit manager has just returned from an executive trainin...; Question 45: Assume that the average collection period is 25 days. After ...; Question 46: The economic order quantity for inventory is higher for an o...; Question 47: Which of the following budgets must be prepared first?...; Question 48: A bank uses customer departmentalization to categorize its d...; Question 49: An entity is subject to warranty claims. A reliable estimate...; Question 50: At the end of September, a entity has outstanding accounts r...; Question 51: Which of the following is not true of responsibility account...; Question 52: A bank is developing a computer system to help evaluate loan...; Question 53: Which of the following statements pertaining to a market ski...; Question 54: A client installed the most sophisticated controls using bio...; Question 55: The primary reason for adopting TOM was to achieve:...; Question 56: Which line segment identifies the quantity of safety stock m...; Question 57: Maintenance cost at a hospital was observed to increase as a...; Question 58: How do data analysis technologies affect internal audit test...; Question 59: A company is formulating its plans for the coming year, incl...; Question 60: If Bandit Co. reports expenses on an accrual basis, interest...; Question 61: The process of scenario planning begins with which of the fo...; Question 62: When comparing absorption costing with variable costing, whi...; Question 63: Tie-in sales e.g., the sale of camera and film together) mos...; Question 64: The process of scenario planning begins with which of the fo...; Question 65: Which of the following is a logical access control designed ...; Question 66: An internal auditor observed that the organization's disaste...; Question 67: Which of the following is true about the impact of price inf...; Question 68: If a company is customer-centered, its customers are defined...; Question 69: The ending inventory balance under the first-in, first-out-F...; Question 70: An entity has a majority of its customers located in states ...; 2 commentQuestion 71: Which of the following is a noncash item?...; Question 72: If legal or regulatory standards prohibit conformance with c...; 1 commentQuestion 73: Which of the following is most important for an internal aud...; Question 74: Which of the following is a disadvantage in a centralized or...; Question 75: Which of the following is not true about international trans...; Question 76: According to the waterfall cycle approach to systems develop...; Question 77: Which of the following IT controls includes protection for m...; Question 78: Which of the following options correctly defines a transmiss...; Question 79: Refer to the exhibit. (Exhibit) The figure below shows the n...; Question 80: Which of the following statements is most accurate with resp...; Question 81: An entity obtained a short-term bank loan of US $250,000 at ...; Question 82: An internal auditor is assigned to perform data analytics. W...; Question 83: Which of the following characteristics distinguishes compute...; Question 84: Which of the following statements is true regarding outsourc...; Question 85: Correlation is a term frequently used in conjunction with re...; Question 86: An organization produces two products, X and Y. The material...; Question 87: Which of the following methods, if used in conjunction with ...; Question 88: Which of the following are included in ISO 31000 risk princi...; Question 89: Which of the following are typical audit considerations for ...; Question 90: The immediate goal of a theory of constraints (TOC) analysis...; Question 91: A systems development approach used to quickly produce a mod...; Question 92: Which of the following is the primary benefit of including e...; Question 93: The calculation of an economic order quantity EOQ) considers...; Question 94: At December 31, Year 2, an entity had the following obligati...; Question 95: An organization accumulated the following data for the prior...; Question 96: A U.S. company and a European company purchased the same sto...; Question 97: IFPS 2, Share-Based payment, normally requires entities to a...; Question 98: The amortization of intangible assets with finite useful liv...; Question 99: The defined post employment benefit obligation of an entity ...; Question 100: Organizations mat adopt just-in-time purchasing systems ofte...; Question 101: The decision to implement enhanced failure detection and bac...; Question 102: The credit instrument known as a banker's acceptance:...; Question 103: A bank is designing an on-the-job training program for its b...; Question 104: Which of the following statements is false regarding the eff...; 1 commentQuestion 105: Which of the following authentication device credentials is ...; 1 commentQuestion 106: An internal auditor was asked to review an equal equity part...; Question 107: An internal auditor is reviewing physical and environmental ...; Question 108: Violation of which assumption underlying regression analysis...; Question 109: To mitigate a possible loss and offset risk, an entity can u...; Question 110: When auditing an application change control process, which o...; Question 111: Refer to the exhibit. If the profit margin of an organizatio...; Question 112: Fulford Company applies the target pricing and costing appro...; Question 113: According to MA guidance, which of the following best descri...; Question 114: In Year 1, Company C introduced a new line of computer produ...; Question 115: Good planning will help an organization restore computer ope...; Question 116: The time that car 3 will have to wait to be serviced:...; Question 117: As of week 8, the Gantt chart shows that the project is:...; Question 118: An analysis of an entity's US $150,000 accounts receivable a...; Question 119: The trough of a business cycle is generally characterized by...; 1 commentQuestion 120: Which of me following responsibilities would ordinary fall u...; Question 121: In a business combination, the sum of the amounts assigned b...; Question 122: Changes in accounting estimates are viewed as:...; Question 123: Presented below are partial year-end financial statement dat...; Question 124: If Projects A and B. are independent, which of the following...; Question 125: If legal or regulatory standards prohibit conformance with c...; Question 126: The costs of quality that are incurred in detecting units of...; Question 127: Using an EOQ analysis (assuming a constant demand), it is de...; Question 128: Only two companies manufacture Product A. The finished produ...; Question 129: If the bank uses the minimax regret criterion for selecting ...; Question 130: An entity changes its method of accounting for depreciation ...; Question 131: Which of the following statements is true regarding reversin...; Question 132: Senior management has decided to implement the Three Lines o...; Question 133: At the beginning of Year 1 a company began work on a 3-year ...; Question 134: In an inventory system on a database management system DBMS)...; Question 135: What is the economic term used to describe the situation in ...; Question 136: A characteristic of the basic economic order quantity EOQ) m...; 1 commentQuestion 137: Which of me following statements is true regarding the repor...; Question 138: Heniser Pet Foods manufactures two products, X. and Y. The u...; Question 139: A company purchased a new machine on an installment payment ...; Question 140: An entity with total aside t, of US $100,000,000 and profit ...; Question 141: A company has excess capacity in production-related fixed as...; Question 142: Which of the following describes a typical desktop workstati...; Question 143: Which of the following is a strategy that organizations can ...; Question 144: Which of the following concepts of managerial accounting is ...; Question 145: During the growth stage of a product's life cycle,...; Question 146: Which of the following performance measures would be appropr...; Question 147: Evaluating performance is not done to:...; Question 148: An accounts payable program posted a payable to a vendor not...; Question 149: The comparative balance sheet for an enterprise that had pro...; Question 150: Quality cost indices are often used to measure and analyze t...; Question 151: Business process reengineering is most likely to:...; Question 152: Data access security related to applications may be enforced...

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