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Exam Code:	IIA-CIA-Part3
Exam Name:	Business Knowledge for Internal Auditing
Certification Provider:	IIA
Free Question Number:	144
Version:	v2022-03-26
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# of views:	3201
# of Questions views:	122265
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HABITAMU ASSEFA BINAYEW - Jan 22, 2024

No.# The answer is A-

HABITAMU ASSEFA BINAYEW - Jan 18, 2024

No.# it is not a complete question

HABITAMU ASSEFA BINAYEW - Jan 18, 2024

No.# the basic thing is the objective/aim of the audit which is to identify anomalies in payments to vendors and potential fraud indicators. Thus, D is a better answer.

Konrad - Jan 03, 2024

No.# Please explain why not A?

Konrad - Jan 03, 2024

No.# Why not C? Auditors are not suppose to determine and accept risk in the organization.

Konrad - Dec 23, 2023

No.# Should be D on network controls and not A around physical storing of workstation

Konrad - Dec 12, 2023

No.# Can someone please explain the answer logic?

Konrad - Dec 12, 2023

No.# Should be B not A.

Konrad - Dec 12, 2023

No.# Why not B

Konrad - Dec 02, 2023

No.# I think that answer should be D instead od B as IA function cannot approve any policy as this would impact independency and objectivity of the review process. Approval is the responsibility of the BoD at a given organization. Can someone share his/her insight?

Konrad - Dec 02, 2023

No.# I think it should be D as IA cannot approve any global policy as this should be under responsibility of BoD. Can someone provide his/her insight on this?

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Exam Question List: Question 1: Organization X owns a 38 percent equity stake in Organizatio...; Question 2: Division A produces a product with a variable cost of $5 per...; Question 3: Which of the following steps should an internal auditor take...; Question 4: When applied to international economics, the theory of compa...; Question 5: Which of the following describes the result if an organizati...; Question 6: An organization has a total asset turnover of 3.0 times and ...; Question 7: Which stage of group development is characterized by a decre...; Question 8: Which of the following application controls checks the integ...; Question 9: Which of me following application controls is the most depen...; Question 10: Which type of bond sells at a discount from face value, then...; Question 11: Which of the following should an organization consider when ...; Question 12: Which of the following is a strategy that organizations can ...; Question 13: An internal auditor is assigned to perform data analytics. W...; Question 14: In mergers and acquisitions, which of the following is an ex...; Question 15: The critical path for any project is the path that exhibits ...; Question 16: Which of the following statements is true regarding cost-vol...; Question 17: A capital investment project will have a higher net present ...; Question 18: Which mindset promotes the most comprehensive risk managemen...; Question 19: The economic order quantity for inventory is higher for an o...; Question 20: According to IIA guidance on IT. which of the following plan...; Question 21: Which of the following authentication controls combines what...; Question 22: An internal auditor is evaluating an organization's business...; Question 23: Which of the following strategies would most likely prevent ...; Question 24: A multinational organization involved in online business has...; Question 25: How do data analysis technologies affect internal audit test...; Question 26: An internal auditor discovered that several unauthorized mod...; Question 27: Which of me following is true of matrix organizations?...; 2 commentQuestion 28: Which of the following best demonstrates an organization's a...; Question 29: According to IIA guidance, which of the following is a prima...; Question 30: A manager has allowed a subordinate employee to have greater...; Question 31: The leadership of an organization encourages employees to fo...; 1 commentQuestion 32: Which of the following statements is true regarding an organ...; 2 commentQuestion 33: The audit committee of a global corporation has mandated a c...; 2 commentQuestion 34: A retail organization mistakenly did not include S10.000 of ...; Question 35: A brand manager in a consumer food products organization sus...; Question 36: According to Porter, which of the following is associated wi...; Question 37: Which of the following statements is true with regard to inf...; Question 38: Which of the following statements is true regarding the rela...; Question 39: Which of the following are typical responsibilities for oper...; Question 40: An organization facing rapid growth decides to employ a thir...; Question 41: According to MA guidance on IT. which of the following contr...; Question 42: An internationally recognized brand name is an entrance barr...; Question 43: An organization's account for office supplies on hand had a ...; Question 44: Under a value-added taxing system:...; Question 45: During which phase of the contacting process ate contracts d...; Question 46: An organization accomplishes its goal to obtain a 40 percent...; Question 47: Which of the following would provide the most relevant assur...; Question 48: Which of the following does not provide operational assuranc...; Question 49: Which of the following is an example of an application contr...; Question 50: Which of the following is the most appropriate test to asses...; Question 51: An organization's network administrator received an email th...; Question 52: Unsecured loans are loans:; Question 53: An internal auditor has been approved lo gather data directl...; Question 54: Organizations use matrix management to accomplish which of t...; Question 55: For employees, the primary value of implementing job enrichm...; Question 56: Which of the following concepts of managerial accounting is ...; Question 57: According to the ISO 14001 standard, which of the following ...; Question 58: The internal audit activity completed an initial risk analys...; Question 59: Which of the following statements regarding program change m...; Question 60: The first step in determining product price is:...; Question 61: Operational management in the IT department has introduced p...; Question 62: Which of the following application software features is the ...; Question 63: Which of the following is the primary benefit of including e...; Question 64: Within an enterprise, IT governance relates to the: 1) Align...; Question 65: Which of the following is a characteristic of an emerging in...; Question 66: Which of the following is an example of a smart device secur...; Question 67: According to IIA guidance, which of the following best descr...; Question 68: An organization is considering the outsourcing of its busine...; Question 69: The economic order quantity can be calculated using the foll...; Question 70: Which of the following is an example of a physical security ...; Question 71: Which of the following strategies is most appropriate for an...; Question 72: The greatest advantage of functional departmentalization is ...; Question 73: Maintenance cost at a hospital was observed to increase as a...; Question 74: Which of the following COSO internal control framework compo...; Question 75: Which of the following is true regarding an organization's r...; Question 76: Which of the following data analytics tools would be applied...; Question 77: Which of the following is an example of a physical control?...; Question 78: Which of the following statements is true regarding outsourc...; Question 79: Management has established a performance measurement focused...; Question 80: Which of the following statements about slack time and miles...; Question 81: An internal auditor is using data analytics to locus on high...; Question 82: Which of the following risks would involve individuals attac...; Question 83: An organization is considering mirroring the customer data f...; Question 84: Which of the following best describes an objective for an au...; Question 85: According to the Standards, the internal audit activity must...; Question 86: Which of the following application-based controls is an exam...; Question 87: Providing knowledge, motivating organizational members, cont...; Question 88: Which of the following professional organizations sets stand...; 1 commentQuestion 89: As it relates to the data analytics process, which of the fo...; Question 90: While reviewing the contracts for a large city, the internal...; Question 91: The head of the research and development department at a man...; Question 92: According to the Standards, which of the following is based ...; Question 93: An organization with an annual demand of 25.000 units correc...; Question 94: Based on lest results an IT auditor concluded that the organ...; Question 95: What would be the effect if an organization paid one of its ...; Question 96: According to IIA guidance, which of the following statements...; 3 commentQuestion 97: If a just-in-time purchasing system is successful in reducin...; Question 98: An organization accumulated the following data for the prior...; Question 99: Which of the following stages of group development is associ...; Question 100: Which of the following techniques is the most relevant when ...; 1 commentQuestion 101: An organization's account for office supplies on hand had a ...; Question 102: An organization is experiencing a high turnover. Which of th...; Question 103: An organization is projecting sales of 100,000 units, at a u...; Question 104: Which of the following is a major advantage of decentralized...; Question 105: A software that translates hypertext markup language (HTML) ...; Question 106: Which of the following controls would be the most effective ...; Question 107: The mobility of personal smart devices significantly increas...; Question 108: An organization needs to borrow a large amount of cash to fu...; 1 commentQuestion 109: According to the International Professional Practices Framew...; 3 commentQuestion 110: Which of the following should be included m a company's year...; 1 commentQuestion 111: What kind of strategy would be most effective for an organiz...; 1 commentQuestion 112: Which of the following statements is true regarding the risk...; 1 commentQuestion 113: Which of the following is an example of a key systems develo...; 5 commentQuestion 114: An internal audit activity is piloting a data analytics mode...; Question 115: An internal auditor observed that the organization's disaste...; 1 commentQuestion 116: An organization produces two products, X and Y. The material...; Question 117: Which of the following is a characteristic of just-in-time i...; Question 118: Which of the following financial instruments should be recor...; Question 119: An internal auditor is reviewing physical and environmental ...; Question 120: An organization invests excess snort-term cash in trading se...; Question 121: Which of the following statements is most accurate with resp...; Question 122: Which of the following phases of a business cycle are marked...; Question 123: Which of the following techniques would be least effective i...; Question 124: An organization with global headquarters in the United State...; Question 125: Which of the following local area network physical layouts i...; Question 126: Which of the following would be a risk in the development of...; 1 commentQuestion 127: According to IIA guidance, which of the following statements...; Question 128: Which of the following is a disadvantage of selecting a comm...; Question 129: Which of the following IT operational areas is responsible f...; Question 130: A remote location contains a data center with hardware avail...; Question 131: Which of the following is not included in the process of use...; Question 132: In an organization's established accounts payable department...; Question 133: Which of the following factors would reduce dissatisfaction ...; Question 134: in which of the following technical infrastructure audits sh...; Question 135: Which of the following is a disadvantage in a centralized or...; Question 136: Which of the following is a primary driver behind the creati...; Question 137: Which of the following statements about matrix organizations...; Question 138: Which of the following engagement observations would provide...; Question 139: All of the following are possible explanations for a signifi...; Question 140: Which of the following is a product-oriented definition of a...; 1 commentQuestion 141: When using data analytics during a review of the procurement...; Question 142: A bicycle manufacturer incurs a combination of fixed and var...; Question 143: According to Maslow's hierarchy of needs theory, which of th...; Question 144: With regard to disaster recovery planning, which of the foll...

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