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[General] IIA-CIA-Part3 Reliable Test Cost | Valid IIA-CIA-Part3 Test Forum

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【General】 IIA-CIA-Part3 Reliable Test Cost | Valid IIA-CIA-Part3 Test Forum

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IIA Business Knowledge for Internal Auditing Sample Questions (Q449-Q454):NEW QUESTION # 449
The following transactions and events occurred during the year:

- $300,000 of raw materials were purchased, of which $20,000 were returned because of defects
- $600,000 of direct labor costs were incurred.
- S750.000 of manufacturing overhead costs were incurred.
What is the organization's cost of goods sold for the year?
  • A. $1650 000
  • B. $1.480.000
  • C. $1,610.000
  • D. $1 500 000
Answer: D

NEW QUESTION # 450
What security feature would Identity a legitimate employee using her own smart device to gam access to an application run by the organization?
  • A. Introducing a security question known only by the employee.
  • B. Using only smart devices previously approved by the organization.
  • C. Using a jailbroken or rooted smart device feature.
  • D. Obtaining written assurance from the employee that security policies and procedures are followed.
Answer: C

NEW QUESTION # 451
Which of the following responsibilities would ordinary fall under the help desk function of an organization?
  • A. Maintenance service items such as production support.
  • B. Management of infrastructure services, including network management.
  • C. Physical hosting of mainframes and distributed servers
  • D. End-to -end security architecture design.
Answer: A
Explanation:
A help desk function is responsible for providing technical support and maintenance services to end users.
This includes troubleshooting issues, production support, and system maintenance rather than managing infrastructure or security architecture.
Let's analyze each option:
* Option A: Maintenance service items such as production support.
* Correct. The help desk primarily provides user support, including:
* Troubleshooting software and hardware issues
* Resolving technical support requests
* Assisting users with system access and operational questions
* IIA Reference: Internal auditors assess IT service management, including help desk functions, to ensure efficient IT support and incident response. (IIA GTAG: Auditing IT Service Management)
* Option B: Management of infrastructure services, including network management.
* Incorrect. Infrastructure services (such as network and server management) fall under IT operations or network administration, not the help desk.
* Option C: Physical hosting of mainframes and distributed servers
* Incorrect. Hosting and maintaining physical servers is the responsibility of data center operations, not the help desk.
* Option D: End-to-end security architecture design.
* Incorrect. Security architecture design is handled by the IT security team or cybersecurity department, not the help desk.
Thus, the verified answer is A. Maintenance service items such as production support.

NEW QUESTION # 452
In which type of business environment are price cutting strategies and franchising strategies most appropriate?
  • A. Fragmented, decline.
  • B. Embryonic, focused.
  • C. Mature, fragmented.
  • D. Competitive, embryonic.
Answer: C

NEW QUESTION # 453
Which of the following application software features is the least effective control to protect passwords?
  • A. Suspension of user IDs after a user's repeated attempts to sign on with an invalid password.
  • B. Encryption of passwords prior to their transmission or storage.
  • C. Forced change of passwords after a designated number of days.
  • D. Automatic logoff of inactive users after a specified time period of inactivity.
Answer: C

NEW QUESTION # 454
......
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