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Exam Code:	IIA-CIA-Part3
Exam Name:	Business Knowledge for Internal Auditing
Certification Provider:	IIA
Free Question Number:	191
Version:	v2025-08-13
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# of Questions views:	3832
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Antonio - Aug 26, 2025

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Exam Question List: Question 1: Which of the following is an example of a contingent liabili...; Question 2: An internal auditor was asked to review an equal equity part...; Question 3: Which of the following statements is true regarding the term...; Question 4: Which of the following represents a basis for consolidation ...; Question 5: Which of the following attributes of data are cybersecurity ...; Question 6: According to 11A guidance on IT, which of the following are ...; Question 7: Which of the following statements Is true regarding the use ...; Question 8: For which of the following scenarios would the most recent b...; Question 9: With regard to disaster recovery planning, which of the foll...; Question 10: Which of the following statements is true regarding user-dev...; Question 11: Capital budgeting involves choosing among various capital pr...; Question 12: A third party who provides payroll services to the organizat...; Question 13: Which of the following is the best example of IT governance ...; Question 14: Which of the following statements is true regarding cost-vol...; Question 15: Which of the following job design techniques would most like...; Question 16: Which of the following IT disaster recovery plans includes a...; Question 17: Which of the following statements is true concerning the bas...; Question 18: Which of the following accounting methods is an investor org...; Question 19: Which of the following statements, is true regarding the cap...; Question 20: Which of the following should internal auditors be attentive...; Question 21: In an effort to increase business efficiencies and improve c...; Question 22: Which of the following can be viewed as a potential benefit ...; Question 23: At one organization, the specific terms of a contract requir...; Question 24: Which of the following best describes a cyberattacK in which...; Question 25: Which of the following types of budgets will best provide th...; Question 26: Which of the following statements is true regarding cost-vol...; Question 27: Which of the following is on advantage of a decentralized or...; Question 28: Which of the following common quantitative techniques used i...; Question 29: Which of the following is a characteristic of big data?...; Question 30: With regard to project management, which of the following st...; Question 31: An internal auditor for a pharmaceutical company as planning...; Question 32: Management has established a performance measurement focused...; Question 33: Which of the following is an example of two-factor authentic...; Question 34: Which of the following describes the most appropriate set of...; Question 35: Which of the following organization structures would most li...; Question 36: Which of the following IT disaster recovery plans includes a...; Question 37: A company produces water buckets with the following costs pe...; Question 38: Which of the following types of data analytics would be used...; Question 39: Which of the following best describes the primary objective ...; Question 40: Which of the following is a distinguishing feature of manage...; Question 41: Which of the following is an example of an application contr...; Question 42: An organization has instituted a bring-your-own-device (BYOD...; Question 43: An organization with global headquarters in the United State...; Question 44: Which of the following disaster recovery plans includes reco...; Question 45: Which of the following storage options would give the organi...; Question 46: What security feature would Identity a legitimate employee u...; Question 47: Which of the following is considered a physical security con...; Question 48: Which of the following scenarios indicates an effective use ...; Question 49: When examining; an organization's strategic plan, an interna...; Question 50: Which of the following information security controls has the...; Question 51: Which of the following IT layers would require the organizat...; Question 52: Which of the following sites would an Internet service provi...; Question 53: During which phase of the contracting process ere contracts ...; Question 54: How do data analysis technologies affect internal audit test...; Question 55: According to Herzberg's Two-Factor Theory of Motivation, whi...; Question 56: According to Maslow's hierarchy of needs theory, which of th...; Question 57: An organization prepares a statement of privacy to protect c...; Question 58: Which of the following would most likely be found in an orga...; Question 59: On the last day of the year, a total cost of S 150.000 was i...; Question 60: A large retail customer made an offer to buy 10.000 units at...; Question 61: A motivational technique generally used to overcome monotony...; Question 62: Which of the following types of accounts must be closed at t...; Question 63: Which of the following controls would be the most effective ...; Question 64: An internal auditor identified a database administrator with...; Question 65: Which of the following security controls focuses most on pre...; Question 66: Which of the following is the most appropriate beginning ste...; Question 67: An organization had a gross profit margin of 40 percent in y...; Question 68: Which of the following is true of bond financing, compared t...; Question 69: At one organization, the specific terms of a contract requir...; Question 70: Which of the following best describes the type of control pr...; Question 71: Which of the following performance measures includes both pr...; Question 72: An organization requires an average of 58 days to convert ra...; Question 73: An internal audit activity is piloting a data analytics mode...; Question 74: Which of the following statements is true regarding activity...; Question 75: An organization was forced to stop production unexpectedly, ...; Question 76: An organization has 1,000 units of a defective item in stock...; Question 77: Which of the following are the most common characteristics o...; Question 78: The budgeted cost of work performed is a metric best used to...; Question 79: A one-time password would most likely be generated in which ...; Question 80: Which of the following network types should an organization ...; Question 81: According to 11A guidance on it; which of the following stat...; Question 82: Which of these instances accurately describes the responsibi...; Question 83: Which of the following statements. Is most accurate concerni...; Question 84: Which of the following is true regarding the use of remote w...; Question 85: Which of the following is classified as a product cost using...; Question 86: Which of the following is a characteristic of big data?...; Question 87: An organization produces products X and Y. The materials use...; Question 88: During a payroll audit, the internal auditor is assessing th...; Question 89: According to Maslow's hierarchy of needs theory, which of th...; Question 90: Which of the following parties is most likely to be responsi...; Question 91: What is the primary purpose of data and systems backup?...; Question 92: Which of the following statements is true regarding data bac...; Question 93: A retail organization mistakenly did have include $10,000 of...; Question 94: An internal auditor is assessing the risks related to an org...; Question 95: Which of the following attributes of data is the most signif...; Question 96: The board of directors wants to implement an incentive progr...; Question 97: An internal auditor found the following information while re...; Question 98: Management is designing its disaster recovery plan. In the e...; Question 99: According to IIA guidance, which of the following best descr...; Question 100: Which type of bond sells at a discount from face value, then...; Question 101: Which of the following is a cybersecurity monitoring activit...; Question 102: Which of the following controls is the most effective for en...; Question 103: Which of the following lists is comprised of computer hardwa...; Question 104: In an organization that produces chocolate, the leadership t...; Question 105: A new clerk in the managerial accounting department applied ...; Question 106: According to IIA guidance on IT, which of the following woul...; Question 107: Which of the following data security policies is most likely...; Question 108: Which of the following best describes depreciation?...; Question 109: According to Herzberg's Two-Factor Theory of Motivation, whi...; Question 110: If an organization has a high amount of working capital comp...; Question 111: Which of the following would be classified as IT general con...; Question 112: During which phase of the contracting process are contracts ...; Question 113: When would a contract be dosed out?...; Question 114: A company records income from an investment in common stock ...; Question 115: Which of the following would most likely serve as a foundati...; Question 116: Which of the following best explains why an organization wou...; Question 117: Which of the following techniques would best detect an inven...; Question 118: During disaster recovery planning, the organization establis...; Question 119: An investor has acquired an organization that has a dominant...; Question 120: Which of the following forms of compensation best indicates ...; Question 121: Focus An organization has decided to have all employees work...; Question 122: An organization with global headquarters in the United State...; Question 123: Which of the following best describes a potential benefit of...; Question 124: Which of the following is a systems software control?...; Question 125: Which of the following financial statements provides the bes...; Question 126: Which of the following is improved by the use of smart devic...; Question 127: A rapidly expanding retail organization continues to be tigh...; Question 128: According to 11A guidance on IT, which of the following spre...; Question 129: Which of the following business practices promotes a culture...; Question 130: What is the primary risk associated with an organization ado...; Question 131: Which of the following statements is most accurate concernin...; Question 132: According to IIA guidance, which of the following is an IT p...; Question 133: Management has decided to change the organizational structur...; Question 134: Which of the following statements is true regarding user dev...; Question 135: When reviewing application controls using the four-level mod...; Question 136: Which of the following statements describes the typical bene...; Question 137: Which of the following risks would Involve individuals attac...; Question 138: Which of the following security controls would be appropriat...; Question 139: Employees at an events organization use a particular techniq...; Question 140: When using data analytics during a review of the procurement...; Question 141: Which of the following statements is true regarding a projec...; Question 142: A bond that matures after one year has a face value of S250,...; Question 143: Which of the following can be classified as debt investments...; Question 144: An employee was promoted within the organization and relocat...; Question 145: Which of the following is a benefit from the concept of Inte...; Question 146: Which of the following is a disadvantage in a centralized or...; Question 147: Which of the following situations best applies to an organiz...; Question 148: How do data analysis technologies affect internal audit test...; Question 149: According to IIA guidance, which of the following statements...; Question 150: Which of the following is an established systems development...; Question 151: Which of the following analytical techniques would an intern...; Question 152: While conducting an audit of the accounts payable department...; Question 153: According to IIA guidance, which of the following is a broad...; Question 154: Which of the following concepts of managerial accounting is ...; Question 155: When evaluating the help desk services provided by a third-p...; Question 156: A clothing company sells shirts for $8 per shirt. In order t...; Question 157: Which of the following security controls would be me most ef...; Question 158: A large retail customer made an offer to buy 10,000 units at...; Question 159: Which of the following should be included in a data privacy ...; Question 160: An organization discovered fraudulent activity involving the...; Question 161: An internal auditor is assigned to perform data analytics. W...; Question 162: An organization suffered significant damage to its local: fi...; Question 163: Which of the following is true regarding the use of remote w...; Question 164: Which of the following activities best illustrates a user's ...; Question 165: Which of the following backup methodologies would be most ef...; Question 166: An internal auditor reviews a data population and calculates...; Question 167: Which of the following bring-your-own-device (BYOD) practice...; Question 168: Which of the following intangible assets is considered to ha...; Question 169: An organization that relies heavily on IT wants to contain t...; Question 170: Which of the following actions would senior management need ...; Question 171: In light of increasing emission taxes in the European Union,...; Question 172: According to IIA guidance, which of the following links comp...; Question 173: Which of the following is the best example of a compliance r...; Question 174: Which of the following actions should an internal auditor ta...; Question 175: An organization has 10,000 units of a defect item in stock, ...; Question 176: An organization with a stable rating, as assessed by Interna...; Question 177: An organization decided to outsource its human resources fun...; Question 178: For employees, the primary value of implementing job enrichm...; Question 179: Which of the following is used during all three stages of pr...; Question 180: Which of the following is most influenced by a retained earn...; Question 181: An organization upgraded to a new accounting software. Which...; Question 182: Which of the following IT professionals is responsible for p...; Question 183: An organization's technician was granted a role that enables...; Question 184: Which of the following lists best describes the classificati...; Question 185: An IT auditor is evaluating IT controls of a newly purchased...; Question 186: An internal auditor was asked to review an equal equity part...; Question 187: Which of the following physical access controls often functi...; Question 188: Which of the following biometric access controls uses the mo...; Question 189: When auditing databases, which of the following risks would ...; Question 190: With regard to project management, which of the following st...; Question 191: Which of the following practices circumvents administrative ...

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