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As the name suggests, the IIA-CIA-Part3 exam focuses on the practical application of business concepts to internal auditing. It covers a wide range of topics, including business acumen, financial management, risk management, and governance. IIA-CIA-Part3 exam is divided into two parts, with the first part consisting of 125 multiple choice questions, and the second part consisting of 100 multiple choice questions. Candidates are given four hours to complete the exam.
IIA-CIA-Part3 Exam is a computer-based exam that consists of 100 multiple-choice questions. IIA-CIA-Part3 Exam is divided into two parts, with the first part consisting of 30 questions that cover general business knowledge, and the second part consisting of 70 questions that cover more specific areas of internal auditing. Candidates are given 2.5 hours to complete the exam, and must achieve a score of at least 600 out of 750 to pass. Successfully passing IIA-CIA-Part3 exam is a significant achievement for anyone looking to advance their career in internal auditing.
IIA-CIA-Part3 Practice Exam, IIA-CIA-Part3 Latest Cram MaterialsAll people dream to become social elite. However, less people can take the initiative. If you spend less time on playing computer games and spend more time on improving yourself, you are bound to escape from poverty. Maybe our IIA-CIA-Part3 real dump could give your some help. Our company concentrates on relieving your pressure of preparing the IIA-CIA-Part3 Exam. Getting the certificate equals to embrace a promising future and good career development. Perhaps you have heard about our IIA-CIA-Part3 exam question from your friends or news. Why not has a brave attempt? You will certainly benefit from your wise choice. IIA Business Knowledge for Internal Auditing Sample Questions (Q250-Q255):NEW QUESTION # 250
Which of the following statements is true regarding outsourced business processes?
A. Outsourced business processes should not be considered in the internal audit universe because the controls are owned by the external service provider.
B. Generally, independence is improved when the internal audit activity reviews outsourced business processes.
C. The system of internal controls may be better and more efficient when the business process is
D. The key controls of outsourced business processes typically are more difficult to audit because they are designed and managed externally.
Answer: C
Explanation:
outsourced compared to internally sourced.
NEW QUESTION # 251
After auditing the treasury function, the internal audit team issued a final report, which included an action plan agreed with management. When the audit team returned three months later to follow up on the action plan, management indicated that the plan had not been implemented because the old treasury system was being replaced with a new system. Which of the following is the most appropriate audit response?
A. The internal audit team should report this issue to the chief audit executive, who should discuss the issue with senior management
B. The internal audit team should report this issue to the chief audit executive, who should communicate management's noncompliance directly to the board
C. The internal audit team should propose a new, relevant action plan that takes into account the new treasury system
D. The internal audit team should disregard the original action plan and follow up next year, after management determines whether the new system poses any new risks
Answer: A
Explanation:
When management has not implemented agreed action plans, the internal audit team must escalate the matter to the CAE. The CAE is responsible for discussing such cases with senior management to understand the reasons and determine next steps.
Option A is inappropriate because it is management's responsibility-not internal audit's-to propose action plans. Option B disregards the initial high-risk issue. Option C (escalation to the board) is premature unless senior management fails to act.
Thus, the correct response is Option D: report to the CAE, who should discuss with senior management.
Reference:
IIA Standards - Standard 2500: Monitoring Progress; Standard 2600: Communicating the Acceptance of Risks.
NEW QUESTION # 252
Which of the following describes the most appropriate set of tests for auditing a workstation's logical access controls?
A. Review the password length, frequency of change, and list of users for the workstation's login process
B. Review the list of people who attempted to access the workstation and failed, as well as error messages
C. Review the list of people with access badges to the room containing the workstation and a log of those who accessed the room
D. Review the passwords of those who attempted unsuccessfully to access the workstation and the log of their activity
Answer: A
Explanation:
Reference: IIA Business Knowledge for Internal Auditing, Logical Access Controls section.
NEW QUESTION # 253
Which of the following is a limitation of the remote wipe for a smart device?
A. All data, cannot be completely removed from the device
B. Encrypted data cannot be locked to prevent further access
C. Mobile device management software is required for successful remote wipe
D. Default settings cannot be restored on the device.
Answer: C
NEW QUESTION # 254
When should the results of internal quality assessments be communicated to senior management and the board?
A. At least once every five years
B. Only after the results have been validated by an external assessment
C. At least annually
D. Periodically, at the discretion of the chief audit executive
Answer: C
Explanation:
The CAE must communicate the results of the quality assurance and improvement program (QAIP), including internal assessments, to senior management and the board at least annually. This ensures that oversight bodies remain informed about the internal audit activity's conformance with the Standards and opportunities for improvement.
Option A refers to external assessments, not internal quality reviews. Option C is too vague. Option D is incorrect, as validation is not required before reporting internal assessment results.
Reference:
IIA Standards - Standard 1320: Reporting on the Quality Assurance and Improvement Program.
NEW QUESTION # 255
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