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Exam Code:IIA-CIA-Part3
Exam Name:Business Knowledge for Internal Auditing
Certification Provider:IIA
Free Question Number:204
Version:v2018-02-25
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Exam Question List
Question 1: Which of the following should an organization consider when ...
Question 2: A capital investment project will have a higher net present ...
Question 3: According to the International Professional Practices Framew...
Question 4: Which of the following is the primary benefit of including e...
Question 5: An organization uses a database management system (DBMS) as ...
Question 6: According to IIA guidance, which of the following would be a...
Question 7: Which of the following is false with regard to Internet conn...
Question 8: An internal auditor is trying to assess control risk and the...
Question 9: Which of the following describes the result if an organizati...
Question 10: Which of the following is useful for forecasting the require...
Question 11: For an engineering department with a total quality managemen...
Question 12: During which phase of disaster recovery planning should an o...
Question 13: A key advantage of developing a computer application by usin...
Question 14: The economic order quantity for inventory is higher for an o...
Question 15: Which of the following statements are true regarding the use...
Question 16: Which of the following methods, if used in conjunction with ...
Question 17: Which of the following statements is true regarding the role...
Question 18: What must be monitored in order to manage risk of consumer p...
Question 19: Which of the following statements is true regarding the reso...
Question 20: Multinational organizations generally spend more time and ef...
Question 21: According to IIA guidance, which of the following corporate ...
Question 22: Which of the following are appropriate reasons for internal ...
Question 23: Which of the following phases of a business cycle are marked...
Question 24: Which of the following costs would be incurred in an invento...
Question 25: Which of the following is not a common feature of cumulative...
Question 26: An internal auditor has been asked to conduct an investigati...
Question 27: When an organization is choosing a new external auditor, whi...
Question 28: Which of the following is the best approach to overcome entr...
Question 29: Which of the following corporate social responsibility strat...
Question 30: According to the Standards, which of the following is based ...
Question 31: Which stage in the industry life cycle is characterized by m...
Question 32: Which of the following descriptions of the internal control ...
Question 33: Capacity overbuilding is most likely to occur when managemen...
Question 34: The activity that involves a trial run of a product in a typ...
Question 35: An internationally recognized brand name is an entrance barr...
Question 36: Which of the following is an example of a risk avoidance res...
Question 37: Which of the following statements best describes the framewo...
Question 38: Which of the following statements accurately describes the r...
Question 39: Which of the following conflict resolution methods should be...
Question 40: Which of the following budgets must be prepared first?...
Question 41: An internal auditor is reviewing physical and environmental ...
Question 42: Which of the following best describes a market signal?...
Question 43: International marketing activities often begin with:...
Question 44: Which of the following are likely indicators of ineffective ...
Question 45: In an organization where enterprise risk management practice...
Question 46: The cost to enter a foreign market would be highest in which...
Question 47: Which of the following is not a barrier to effective communi...
Question 48: Technological uncertainty, subsidy, and spin-offs are usuall...
Question 49: Which of the following is an element of effective negotiatin...
Question 50: Which of the following purchasing scenarios would gain the g...
Question 51: In order to provide useful information for an organization's...
Question 52: Which of the following are included in ISO 31000 risk princi...
Question 53: Which of the following statements regarding organizational g...
Question 54: All of the following are possible explanations for a signifi...
Question 55: Which of the following local area network physical layouts i...
Question 56: Which of the following would best prevent unauthorized exter...
Question 57: In an analysis of alternative credit-management policies, wh...
Question 58: Which of the following are the most appropriate measures for...
Question 59: A global business organization is selecting managers to post...
Question 60: Which of the following would provide the most relevant assur...
Question 61: A small furniture-manufacturing firm with 100 employees is l...
Question 62: According to the International Professional Practices Framew...
Question 63: Which of the following is a key characteristic of a zero-bas...
Question 64: When writing a business memorandum, the writer should choose...
Question 65: Which of the following is a major advantage of decentralized...
Question 66: The first step in determining product price is:...
Question 67: Which of the following must be adjusted to index a progressi...
Question 68: Which of the following statements is true regarding the use ...
Question 69: Which of the following factors is considered a disadvantage ...
Question 70: Which of the following is the most appropriate test to asses...
Question 71: Which of the following is an example of a nonfinancial inter...
Question 72: Which of the following COSO internal control framework compo...
Question 73: Which of the following describes a typical desktop workstati...
Question 74: Unsecured loans are loans:
Question 75: According to IIA guidance, which of the following steps are ...
Question 76: When granting third parties temporary access to an entity's ...
Question 77: A brand manager in a consumer food products organization sus...
Question 78: Which of the following is a limiting factor for capacity exp...
Question 79: An organization facing rapid growth decides to employ a thir...
Question 80: An organization needs to borrow a large amount of cash to fu...
Question 81: Preferred stock is less risky for investors than is common s...
Question 82: Which of the following techniques would be least effective i...
Question 83: What are the objectives of governance as defined by the Stan...
Question 84: Refer to the exhibit. (Exhibit) The figure below shows the n...
Question 85: Which of the following steps should an internal auditor take...
Question 86: Which of the following statements regarding program change m...
Question 87: Which of the following is a disadvantage of selecting a comm...
Question 88: An organization decided to install a motion detection system...
Question 89: Which of the following describes the free trade zone in an e...
Question 90: Which of the following IT strategies is most effective for r...
Question 91: According to the waterfall cycle approach to systems develop...
Question 92: If a bank's activities are categorized under such department...
Question 93: Which of the following statements is true regarding the rela...
Question 94: Which of the following statements about slack time and miles...
Question 95: Which of the following statements is correct regarding corpo...
Question 96: A supervisor receives a complaint from an employee who is fr...
Question 97: Which mindset promotes the most comprehensive risk managemen...
Question 98: An internal auditor performed a review of IT outsourcing and...
Question 99: Which of the following statements about COBIT is not true?...
Question 100: An organization is projecting sales of 100,000 units, at a u...
Question 101: Which of the following is not a potential area of concern wh...
Question 102: Which of the following statements accurately describes one o...
Question 103: Which of the following is a characteristic of just-in-time i...
Question 104: According to Porter, which of the following is associated wi...
Question 105: All of the following are true with regard to the first-in, f...
Question 106: According to Porter's model of competitive strategy, which o...
Question 107: Which audit approach should be employed to test the accuracy...
Question 108: Which of the following is not included in the process of use...
Question 109: Which of the following actions is most likely to gain suppor...
Question 110: An organization has recorded the following profit and expens...
Question 111: According to the COSO enterprise risk management (ERM) frame...
Question 112: Listening effectiveness is best increased by:...
Question 113: An organization produces two products, X and Y. The material...
Question 114: Which of the following distinguishes the added-value negotia...
Question 115: When applied to international economics, the theory of compa...
Question 116: Which of the following is a role of the board of directors i...
Question 117: Which of the following statements is false regarding the int...
Question 118: Which of the following statements is correct regarding risk ...
Question 119: Which of the following is a type of network in which an orga...
Question 120: Which of the following is always true regarding the use of e...
Question 121: Within an enterprise, IT governance relates to the: 1. Align...
Question 122: Which of the following is a characteristic of an emerging in...
Question 123: Which of the following stages of group development is associ...
Question 124: Which of the following statements is in accordance with COBI...
Question 125: The most important reason to use risk assessment in audit pl...
Question 126: A software that translates hypertext markup language (HTML) ...
Question 127: Which of the following would not impair the objectivity of i...
Question 128: Which of the following is a product-oriented definition of a...
Question 129: When developing an effective risk-based plan to determine au...
Question 130: When initiating international ventures, an organization shou...
Question 131: Which of the following standards would be most useful in eva...
Question 132: Providing knowledge, motivating organizational members, cont...
Question 133: The internal audit activity completed an initial risk analys...
Question 134: According to IIA guidance, which of the following is a typic...
Question 135: Which of the following price adjustment strategies encourage...
Question 136: In terms of international business strategy, which of the fo...
Question 137: Which of the following statements about market signaling is ...
Question 138: The economic order quantity can be calculated using the foll...
Question 139: According to the Standards, the internal audit activity must...
Question 140: Which of the following strategies would most likely prevent ...
Question 141: In creating a risk-based plan, which of the following best d...
Question 142: If legal or regulatory standards prohibit conformance with c...
Question 143: Maintenance cost at a hospital was observed to increase as a...
Question 144: Which of the following engagement observations would provide...
Question 145: Which of the following does not provide operational assuranc...
Question 146: An organization had three large centralized divisions: one t...
Question 147: Which of the following borrowing options is an unsecured loa...
Question 148: An organization is considering mirroring the customer data f...
Question 149: A holding company set up a centralized group technology depa...
Question 150: Which of the following is the most likely reason an organiza...
Question 151: Under a value-added taxing system:...
Question 152: The market price is the most appropriate transfer price to b...
Question 153: Which of the following techniques is the most relevant when ...
Question 154: Which of the following statements about matrix organizations...
Question 155: An internal auditor discovered that several unauthorized mod...
Question 156: Which of the following is a strategy that organizations can ...
Question 157: Which of the following are appropriate functions for an IT s...
Question 158: Which of the following roles would be least appropriate for ...
Question 159: Which of the following professional organizations sets stand...
Question 160: Which of the following control techniques would minimize the...
Question 161: At what point during the systems development process should ...
Question 162: Which of the following statements is true regarding outsourc...
Question 163: Which of the following statements pertaining to a market ski...
Question 164: Which of the following application-based controls is an exam...
Question 165: Which of the following best describes the concept of relevan...
Question 166: In which type of business environment are price cutting stra...
Question 167: Which is the least effective form of risk management?...
Question 168: Which of the following best describes an objective for an au...
Question 169: Which of the following strategies is most appropriate for an...
Question 170: Refer to the exhibit. (Exhibit) If the profit margin of an o...
Question 171: The main reason to establish internal controls in an organiz...
Question 172: According to IIA guidance, which of the following corporate ...
Question 173: Senior management has decided to implement the Three Lines o...
Question 174: A chief audit executive (CAE) was asked to participate in th...
Question 175: The process of scenario planning begins with which of the fo...
Question 176: Which of the following most accurately describes the purpose...
Question 177: An organization accumulated the following data for the prior...
Question 178: Which of the following conditions could lead an organization...
Question 179: Which of the following is the best reason for considering th...
Question 180: Which of the following are typical responsibilities for oper...
Question 181: An organization engages in questionable financial reporting ...
Question 182: An organization's balance sheet indicates that the total ass...
Question 183: Which of the following are typical audit considerations for ...
Question 184: During the last year, an organization had an opening invento...
Question 185: Organizational activities that complement each other and cre...
Question 186: A manager has difficulty motivating staff to improve product...
Question 187: Which of the following is true regarding the COSO enterprise...
Question 188: When assessing the adequacy of a risk mitigation strategy, a...
Question 189: Which of the following application software features is the ...
Question 190: An organization is considering the outsourcing of its busine...
Question 191: Organizations use matrix management to accomplish which of t...
Question 192: The percentage of sales method, rather than the percentage o...
Question 193: The first stage in the development of a crisis management pr...
Question 194: Which stage of group development is characterized by a decre...
Question 195: Which of the following statements regarding database managem...
Question 196: A department purchased one copy of a software program for in...
Question 197: Which of the following factors would reduce dissatisfaction ...
Question 198: Where complex problems need to be addressed, which of the fo...
Question 199: According to the ISO 14001 standard, which of the following ...
Question 200: The decision to implement enhanced failure detection and bac...
Question 201: The audit committee of a global corporation has mandated a c...
Question 202: When auditing an application change control process, which o...
Question 203: In mergers and acquisitions, which of the following is an ex...
Question 204: A retail organization is considering acquiring a composite t...