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Exam Code:	IIA-CIA-Part3
Exam Name:	Business Knowledge for Internal Auditing
Certification Provider:	IIA
Free Question Number:	94
Version:	v2022-10-13
Rating:
# of views:	3192
# of Questions views:	92724
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Recent Comments (The most recent comments are at the top.)

Walker - Jun 30, 2025

The first time I used these dumps, I did not understand anything. I took my time doing practice over and over again until I got it right. You feel like you are doing the real exam.
Passed and thank you freecram

Merle - Sep 30, 2024

It's the great help of freecram that made it possible for me to obtain excellent passing marks in IIA-CIA-Part3 certification exam. The unique and made me pass

Ramadan - Sep 24, 2024

No.# The answer is D

Ramadan - Sep 24, 2024

No.# Answer is.flexible budget

Ramadan - Sep 24, 2024

No.# Why not A

Ramadan - Sep 24, 2024

No.# Answer is D

Ramadan - Sep 24, 2024

No.# The asnwer is D

Ramadan - Sep 24, 2024

No.# The answer will be B
Utilization is used to.assess effiecency

Dad - Jul 30, 2024

No.# Answer is C - Fair Value. In order to avoid regulatory scrutiny the company must treat internal transactions just like external transactions.

Dad - Jul 26, 2024

No.# Answer is A

Dad - Jul 26, 2024

No.# Pretty sure the correct answer is C - B is patently false.

Dad - Jul 24, 2024

No.# While Copyrights typically expire after a set period, Trademarks can persist indefinitely under the right conditions.

Dad - Jul 22, 2024

No.# Concept Here: The witness verifies the identities of the signors, not the content of what they are signing

Dad - Jul 22, 2024

No.# The answer is A - This item is related to the "Internet of Things" concept, which considers the increasing interconnectedness of devices and the need for MGMT/Auditors to adapt to new technologies. Since the question refers to "NEW" guidelines, we can eliminate the other more traditional options.

Dad - Jul 22, 2024

No.# The core concept is as follows: When capacity is available, fixed costs are irrelevant. However; this specific question seems to be missing the proper punctuation to be solvable.

Yourn - Jul 03, 2024

No.# Why is it not (C)?

Yourn - Jul 03, 2024

No.# It should be (B) because the question doesn't indicate that the personal is in a limit area

Konrad - Jan 01, 2024

No.# No way that B is correct because auditing is a detective not a preventive control

Pandora - Dec 13, 2023

freecram IIA-CIA-Part3 Study Guide providedme with the best and most relevant knowledge about the certification. I relied on freecram guide completely and solely. You are really the best of best!

Konrad - Dec 09, 2023

No.# why not D? what disaster recovery test results check has to do with IT-related activity of SLoD?

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Exam Question List: Question 1: An organization upgraded to a new accounting software. Which...; Question 2: An organization with global headquarters in the United State...; Question 3: Following an evaluation of an organization's IT controls, an...; Question 4: An organization has a declining inventory turnover but an In...; Question 5: Which of the following lists best describes the classificati...; 1 commentQuestion 6: When determining the level of physical controls required for...; Question 7: An organization decided to outsource its human resources fun...; Question 8: Which of the following statements is true regarding cost-vol...; Question 9: An organization that relies heavily on IT wants to contain t...; Question 10: At an organization that uses a periodic inventory system, th...; Question 11: With increased cybersecurity threats, which of the following...; Question 12: What is the primary risk associated with an organization ado...; Question 13: An organization created a formalized plan for a large projec...; Question 14: Which of following best demonstrates the application of the ...; 1 commentQuestion 15: Which of the following is a characteristic of big data?...; Question 16: Which of the following best describes a man-in-the-middle cy...; Question 17: An internal auditor is reviewing key phases of a software de...; Question 18: According to 11A guidance on it; which of the following stat...; Question 19: A small chain of grocery stores made a reporting error and u...; 1 commentQuestion 20: A large retail customer made an offer to buy 10.000 units at...; Question 21: Which of the following actions should an internal auditor ta...; Question 22: Which of the following controls would be the most effective ...; Question 23: An organization's board of directors is particularly focused...; Question 24: A rapidly expanding retail organisation continues to be tigh...; 2 commentQuestion 25: Which of the following network types should an organization ...; Question 26: Which of the following security controls would provide the m...; 2 commentQuestion 27: Which of the following actions would senior management need ...; Question 28: Which of the following disaster recovery plans includes reco...; Question 29: According to lIA guidance on IT, which of the following plan...; 1 commentQuestion 30: A company produces water buckets with the following costs pe...; Question 31: The management of working capital is most crucial for which ...; 1 commentQuestion 32: At one organization, the specific terms of a contract requir...; Question 33: After purchasing shoes from an online retailer, a customer c...; Question 34: An organization's account for office supplies on hand had a ...; Question 35: Which of the following is the most appropriate beginning ste...; Question 36: At one organization, the specific terms of a contract requir...; Question 37: Which of the following cost of capital methods identifies th...; 2 commentQuestion 38: In reviewing an organization's IT infrastructure risks, whic...; Question 39: Which of the following capital budgeting techniques consider...; Question 40: Which of the following is most important for an internal aud...; Question 41: Which of the following risks would Involve individuals attac...; Question 42: Which of the following IT disaster recovery plans includes a...; Question 43: Which of the following best describes the purpose of fixed m...; Question 44: Which of the following best describes depreciation?...; Question 45: When reviewing application controls using the four-level mod...; Question 46: Management is designing its disaster recovery plan. In the e...; Question 47: Which of the following accounting methods is an investor org...; Question 48: Which of the following best explains the matching principle?...; 2 commentQuestion 49: Which of the following intangible assets is considered to ha...; 2 commentQuestion 50: An organization discovered fraudulent activity involving the...; Question 51: Which of the following is classified as a product cost using...; Question 52: According to Herzberg's Two-Factor Theory of Motivation, whi...; Question 53: Management is pondering the following question: "How does ou...; Question 54: During a review of the accounts payable process, an internal...; Question 55: An organization is considering outsourcing its IT services, ...; Question 56: When evaluating the help desk services provided by a third-p...; Question 57: An organization is considering integration of governance, ri...; Question 58: The chief audit executive (CAE) has embraced a total quality...; 1 commentQuestion 59: According to IIA guidance, which of the following statements...; Question 60: Which of the following is a benefit from the concept of Inte...; Question 61: According to Herzberg's Two-Factor Theory of Motivation, whi...; Question 62: Which of the following is an example of a physical control?...; Question 63: Which of the following best explains why an organization wou...; Question 64: An organization that soils products to a foreign subsidiary ...; Question 65: Which of the following statements is true regarding user dev...; Question 66: Which of the following scenarios best illustrates a spear ph...; 2 commentQuestion 67: Which of the following responsibilities would ordinary fall ...; 2 commentQuestion 68: While performing an audit of a car tire manufacturing plant,...; Question 69: Which of the following statements is true regarding the mana...; Question 70: Which of the following is improved by the use of smart devic...; 2 commentQuestion 71: Which of the following IT-related activities is most commonl...; Question 72: A retail organization mistakenly did have include $10,000 of...; 2 commentQuestion 73: According to 11A guidance on IT, which of the following spre...; 1 commentQuestion 74: When using data analytics during a review of the procurement...; Question 75: Which of the following organization structures would most li...; Question 76: Which of the following is an effective preventive control fo...; Question 77: An organization had a gross profit margin of 40 percent in y...; Question 78: Which of the following is an example of internal auditors ap...; 1 commentQuestion 79: Which of the following actions is likely to reduce the risk ...; 1 commentQuestion 80: Which of the following performance measures includes both pr...; Question 81: During which phase of the contracting process ere contracts ...; Question 82: When would a contract be dosed out?...; Question 83: An organization uses the management-by-objectives method whe...; 1 commentQuestion 84: An organization has instituted a bring-your-own-device (BYOD...; Question 85: Which of the following describes the most appropriate set of...; Question 86: Which of the following data security policies is most likely...; Question 87: For which of the following scenarios would the most recent b...; Question 88: Which of the following is a systems software control?...; Question 89: Which of the following capital budgeting techniques consider...; Question 90: Which of the following best describes a transformational lea...; 1 commentQuestion 91: Which of the following security controls would be me most ef...; Question 92: Which of the following statements is true regarding user-dev...; Question 93: Which of the following is the most appropriate way lo record...; Question 94: An organization decided to reorganize into a flatter structu...

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