Open the auxiliary access

Firefly Open Source Community

   Login   |   Register   |
New_Topic
Firefly Open Source Community › Core Board › Core-1126-JD4› 100% Pass IIA - IIA-CIA-Part3 - High Pass-Rate Busin ...
New Topic
Print Previous Topic Next Topic

[General] 100% Pass IIA - IIA-CIA-Part3 - High Pass-Rate Business Knowledge for Internal A

jerryth886

135

Credits

0

Prestige

0

Contribution

registered members

Rank: 2

Credits
135

【General】 100% Pass IIA - IIA-CIA-Part3 - High Pass-Rate Business Knowledge for Internal A

Posted at 18 hour before      View：10 | Replies：0        Print      Only Author   [Copy Link] 1#
P.S. Free 2026 IIA IIA-CIA-Part3 dumps are available on Google Drive shared by PassSureExam: https://drive.google.com/open?id=18rgMtJCyaFPxrgTuvHlaQhcVc8AarDnc
To improve the Business Knowledge for Internal Auditing (IIA-CIA-Part3) exam questions, PassSureExam always upgrades and updates its IIA-CIA-Part3 dumps PDF format and it also makes changes according to the syllabus of the Business Knowledge for Internal Auditing (IIA-CIA-Part3) exam. In the Web-Based IIA IIA-CIA-Part3 Practice Exam, the Business Knowledge for Internal Auditing (IIA-CIA-Part3) exam dumps given are actual and according to the syllabus of the test. This Business Knowledge for Internal Auditing (IIA-CIA-Part3) practice exam is compatible with all operating systems. Likewise, this Business Knowledge for Internal Auditing (IIA-CIA-Part3) practice test is browser-based so it needs no special installation to function properly. Firefox, Chrome, IE, Opera, Safari, and all the major browsers support this Business Knowledge for Internal Auditing (IIA-CIA-Part3) practice exam.
IIA CIA Part 3 Exam Preparation Tips That Will Help You Study SmarterIn the last article of this series, we discussed the CIA Part 3 exam tips that will help you in your exam preparation. Now, you know what to do before the exam and what not to do before the exam. In this article, we are going to share some more tips that will help you in your CIA Part 3 exam preparation. IIA CIA Part 3 exam dumps are the great way to demonstrate your skills and expertise.
We recommend taking all our study materials into consideration. Try our free tests and remember that 97% of people who used our certification questions successfully passed the final exam. Welcome to PassSureExam where we deliver certification questions with answers and explanations to help students obtain their certification by using our Online Web Simulator and Mobile App. In our premium courses subscription access and download product demo PDF, and we are providing verified preps content with incredible cognitive managerial flagged authorization to overcome the exchange rates of failure. Install required mail currency code to save hours.
IIA-CIA-Part3 exam is a challenging exam that requires candidates to have a strong foundation in business processes, financial management, risk management, and governance. Candidates are advised to prepare thoroughly for the exam by studying the official IIA-CIA-Part3 Study Materials, attending training courses, and taking practice exams. The IIA also provides online resources and study groups to help candidates prepare for the exam.
IIA-CIA-Part3 Exam Cram & IIA-CIA-Part3 VCE Dumps & IIA-CIA-Part3 Latest DumpsMany exam candidates attach great credence to our IIA-CIA-Part3 simulating exam. You can just look at the hot hit on our website on the IIA-CIA-Part3 practice engine, and you will be surprised to find it is very popular and so many warm feedbacks are written by our loyal customers as well. Our IIA-CIA-Part3 study prep does not need any ads, their quality has propaganda effect themselves. As a result, the pass rate of our IIA-CIA-Part3 exam braindumps is high as 98% to 100%.
IIA Business Knowledge for Internal Auditing Sample Questions (Q53-Q58):NEW QUESTION # 53
When auditing the account receivables for the first time, an internal auditor noted that the finance team had not-over many accounting periods-reviewed the accounts receivables for debts that could no longer be collected. How should the auditor proceed?
  • A. Recommend that management review the receivables for debts that can no longer be collected and write them off
  • B. Escalate the finding to the board, due to the significance of the risk
  • C. Recommend that management review the receivables for debts that can no longer be collected and remove them from the cash flow statement
  • D. Document the finding and conclude that no immediate action is warranted, as bad debt allowances are merely estimates
Answer: A
Explanation:
Best practice and accounting standards require that receivables unlikely to be collected be written off to avoid overstating assets. Internal audit should recommend that management review the receivables and write off uncollectible debts accordingly.
Option A (escalation to the board) is premature; it should first be addressed with management. Option B (removing from cash flow statement) is not correct because write-offs affect the balance sheet and income statement, not just cash flows. Option D ignores a material risk of misstated financial statements.
Reference:
IIA Standards - Standard 2410: Criteria for Communicating; Accounting best practices for doubtful accounts.

NEW QUESTION # 54
An entity donated land to a municipal for a park. cost of the land was US $75,000, and the market value at the time of the donation was US $2, as determined by a professional
appraisal if the entity has not chosen to adopt the cost model for- n' r ant of property plant, and equipment subsequent to initial recognition, the journal entry to record the dial of the land is:

  • A. Option D
  • B. Option C
  • C. Option A
  • D. Option B
Answer: B
Explanation:
An item of PPE is carried at cost minus any accumulated depreciation and impairment losses. Under the allowed alternative treatment an item of PPE may be carried at a revalued amount equal to fair value at the revaluation date minus any subsequent accumulated depreciation and impairment losses_ Land is not depreciated, so it should be carried at its amount. This amount should be determined by a professional appraisal. The revaluation increased the carrying amount and is therefore credited directly to equity a situation surplus. Accordingly, the entry is to debit land and credit revaluation for US $125.000. The entire surplus may be transferred to retained Earnings but not through profit or loss) when the asset is derecognize Upon on the asset should be removed from the balance sheet.

NEW QUESTION # 55
During the year, an entity's balance sheet accounts increased by the following amounts: Profit for the year was US $42,000. The only other change in retained earnings was for the

declaration of cash dividends. The amount of dividends declared was:
  • A. US $17,000
  • B. US $2,000
  • C. US $33,000 D US $67,000
Answer: A
Explanation:
Assets equals liabilities plus equity. Given an increase of US $180,000 in assets, the sum of liabilities plus equity must also have increased by US $180,000. Because liabilities share capital, and share premium increased by US $155,000 + $15,000) retained earnings must have increased by US $25,000$180,000 - $155,00050,000 + $90,000 +$15,000) retained earnings must have been US $17,000$42,000 - $25,000).

NEW QUESTION # 56
Which of the following is a malicious program, the purpose of which is to reproduce itself throughout the network and produce a denial of service attack by excessively utilizing system resources?
  • A. Virus.
  • B. Worm.
  • C. Trojan horse.
  • D. Logic bomb.
Answer: B
Explanation:
A worm is an independent program that reproduces by copying itself from one system to another over a network and consumes computer and network resources.

NEW QUESTION # 57
An internal auditor is assessing the risks related to an organization's mobile device policy. She notes that the organization allows third parties (vendors and visitors) to use outside smart devices to access its proprietary networks and systems. Which of the following types of smart device risks should the internal Auditor be most concerned about?
  • A. Strategic
  • B. Physical security
  • C. Compliance.
  • D. Privacy
Answer: C
Explanation:
* Understanding Mobile Device Risks in an Organization:
* When an organization allows third parties (vendors and visitors) to use outside smart devices to access its proprietary networks and systems, it introduces significant compliance risks.
* These risks include violations of regulatory requirements, industry standards, and internal security policies.
* Compliance Risks in Smart Device Usage:
* Unauthorized Access: External users may bypass security controls, leading to data breaches or regulatory non-compliance (e.g., GDPR, HIPAA, or PCI-DSS violations).
* Lack of Encryption and Data Protection: If smart devices access sensitive information without proper security protocols, the organization may fail to comply with industry regulations.
* Failure to Enforce Mobile Device Management (MDM): Without proper policy enforcement, organizations risk failing audits and facing penalties.
* Why Other Options Are Incorrect:
* B. Privacy:
* Privacy concerns relate to handling personal data, but in this scenario, the focus is on third-party access risks, which fall under compliance.
* C. Strategic:
* Strategic risks relate to long-term business objectives, whereas compliance risks are more immediate and regulatory in nature.
* D. Physical security:
* Physical security deals with preventing unauthorized access to buildings or devices, not cybersecurity risks from external smart devices.
* IIA's Perspective on Compliance and IT Security:
* IIA Standard 2110 - Governance emphasizes the need to evaluate IT security risks, including third-party access risks.
* IIA GTAG (Global Technology Audit Guide) on IT Risks highlights compliance risks in Bring Your Own Device (BYOD) and third-party access policies.
* ISO 27001 Information Security Standard mandates controls to manage external device access risks.
IIA References:
* IIA Standard 2110 - Governance and IT Security
* IIA GTAG - IT Risks and BYOD Policies
* ISO 27001 Information Security Standard
* NIST Cybersecurity Framework for Mobile Device Security
Thus, the correct and verified answer is A. Compliance.

NEW QUESTION # 58
......
We can assure you that you will get the latest version of our IIA-CIA-Part3 training materials for free from our company in the whole year after payment. For we promise to give all of our customers one year free updates of our IIA-CIA-Part3 exam questions and we update our IIA-CIA-Part3 Study Guide fast and constantly. Do not miss the opportunity to buy the best IIA-CIA-Part3 preparation questions in the international market which will also help you to advance with the times.
Valid IIA-CIA-Part3 Exam Simulator: https://www.passsureexam.com/IIA-CIA-Part3-pass4sure-exam-dumps.html
BONUS!!! Download part of PassSureExam IIA-CIA-Part3 dumps for free: https://drive.google.com/open?id=18rgMtJCyaFPxrgTuvHlaQhcVc8AarDnc
https://www.fast2test.com
Reply

Use props Report

Return to List
High mode
B Color Image Link Quote Code Smilies
You need to log in before you can reply Login | Register

This forum Credits Rules

  •  

Service Hotline : (+86)18688117175
Contact us
E-mail : global@t-firefly.com
Copyright © 2014-2022, FIREFLY TECHNOLOGY CO.,LTD. All Rightts Reserved. 粤ICP备14022046号-2
Quick Reply Back to top Back to list