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[General] IIA-CIA-Part3 Valid Exam Cram - Latest IIA-CIA-Part3 Exam Format

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【General】 IIA-CIA-Part3 Valid Exam Cram - Latest IIA-CIA-Part3 Exam Format

Posted at yesterday 22:43      View：5 | Replies：0        Print      Only Author   [Copy Link] 1#
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To prepare successfully in a short time, you need a trusted platform of real and updated IIA IIA-CIA-Part3 exam dumps. Studying with updated IIA-CIA-Part3 practice questions improve your skills of clearing the certification test in a short time. Test4Cram makes it easy for you to prepare successfully for the IIA-CIA-Part3 Questions in a short time with IIA-CIA-Part3 Dumps. The product of Test4Cram has been prepared under the expert supervision of thousands of experts worldwide.
Passing the IIA-CIA-Part3 exam is a prerequisite for obtaining the Certified Internal Auditor (CIA) designation. The CIA designation is a globally recognized certification that indicates a high level of expertise and professionalism in the field of internal auditing. The IIA-CIA-Part3 exam is one of three exams required to obtain the CIA designation.
IIA-CIA-Part3 certification exam is one of the most recognized certifications in the field of internal auditing. IIA-CIA-Part3 Exam is specifically designed to test the business knowledge of individuals working in the internal auditing profession. IIA-CIA-Part3 exam is offered by the Institute of Internal Auditors (IIA), which is a professional organization that provides training and certification in the field of internal auditing.
Quiz 2026 Accurate IIA IIA-CIA-Part3: Business Knowledge for Internal Auditing Valid Exam CramIIA-CIA-Part3 practice material contains questions & answers together with explanations. You can do your IIA-CIA-Part3 study plan according to your actual test condition. If your time is limited, you can remember the questions and answers for the IIA-CIA-Part3 preparation. While, if your time is enough for well preparation, you can study and analyze the answers with the help of the IIA-CIA-Part3 Exam explanations. No matter in which way you study for the IIA certification, our IIA-CIA-Part3 valid pdf dumps will ensure you 100% pass.
IIA-CIA-Part3 Certification Exam consists of 100 multiple-choice questions that must be answered within two and a half hours. Candidates who pass the exam are awarded the Certified Internal Auditor (CIA) designation, which is recognized by employers and industry organizations worldwide. Business Knowledge for Internal Auditing certification program is designed to help internal auditors develop the skills and knowledge necessary to provide effective and efficient audit services to their organizations.
IIA Business Knowledge for Internal Auditing Sample Questions (Q493-Q498):NEW QUESTION # 493
Under a value-added taxing system:
  • A. Consumer savings are discouraged.
  • B. Businesses must pay a tax only if they make a profit.
  • C. The amount of value added is the difference between an organization's sales and its cost of goods sold.
  • D. The consumer ultimately bears the cost of the tax through higher prices.
Answer: D

NEW QUESTION # 494
According to IIA guidance on IT, which of the following controls the routing of data packets to link computers?
  • A. Control environment
  • B. Operating system
  • C. Application program code
  • D. Network.
Answer: D

NEW QUESTION # 495
Which of the following techniques is the most relevant when an internal auditor conducts a valuation of an organization's physical assets?
  • A. Observation.
  • B. Inspection.
  • C. Original cost.
  • D. Vouching.
Answer: B

NEW QUESTION # 496
A bond that matures after one year has a face value of S250,000 and a coupon of $30,000. if the market price of the bond is 5265,000, which of the following would be the market interest rate?
  • A. Less than 12 percent.
  • B. Between 12.01 percent and 12.50 percent.
  • C. More than 12 50 percent.
  • D. 12 percent.
Answer: B
Explanation:
The market interest rate (yield to maturity, YTM) is calculated using the following formula:
YTM=Coupon Payment+(Face Value#Market PriceYears to Maturity)Face Value+Market Price2YTM = rac
{        ext{Coupon Payment} + left( rac{        ext{Face Value} -         ext{Market Price}}{        ext{Years to Maturity}}
ight)}{ rac{        ext{Face Value} +         ext{Market Price}}{2}}
YTM=2Face Value+Market PriceCoupon Payment+(Years to MaturityFace Value#Market Price) Given:
* Face Value (F) = $250,000
* Coupon Payment (C) = $30,000
* Market Price (P) = $265,000
* Time to Maturity = 1 year
* Calculate the Yield to Maturity (YTM) using the Approximation Formula:
Step-by-Step Calculation:YTM=30,000+(250,000#265,0001)250,000+265,0002YTM = rac{30,000 + left(
rac{250,000 - 265,000}{1} ight)}{ rac{250,000 + 265,000}{2}}YTM=2250,000+265,00030,000+ (1250,000#265,000) YTM=30,000+(#15,000)250,000+265,0002YTM = rac{30,000 + (-15,000)}{ rac
{250,000 + 265,000}{2}}YTM=2250,000+265,00030,000+(#15,000) YTM=15,000257,500YTM = rac
{15,000}{257,500}YTM=257,50015,000 YTM=0.0583 or 5.83% (Current Yield)YTM = 0.0583         ext{ or }
5.83%         ext{ (Current Yield)}YTM=0.0583 or 5.83% (Current Yield)
* Convert the YTM to an Annual Percentage Rate:
Since this is a one-year bond, the actual yield to maturity is equivalent to the total return:
Total return=30,000+(#15,000)265,000=15,000265,000        ext{Total return} = rac{30,000 + (-15,000)}
{265,000} = rac{15,000}{265,000}Total return=265,00030,000+(#15,000)=265,00015,000 YTM=5.66%
+250,000#265,000265,000=12.26%YTM = 5.66% + rac{250,000 - 265,000}{265,000} = 12.26%YTM=5.
66%+265,000250,000#265,000=12.26%
Final Answer:Since 12.26% falls between 12.01% and 12.50%, option (C) is correct.
* IIA GTAG 3: Continuous Auditing - Emphasizes the importance of financial metrics like yield calculations in investment risk assessments.
* COSO ERM Framework - Performance Component - Highlights the significance of market rates in financial decision-making and risk management.
* IFRS 9 - Financial Instruments - Covers bond valuation and interest rate calculations.
IIA References:Conclusion:Since the market interest rate falls between 12.01% and 12.50%, option (C) is the correct answer.

NEW QUESTION # 497
A newly acquired plant asset is to be depreciated over its useful life. The rationale for this process is the:
  • A. Materiality assumption.
  • B. Economic entity assumption.
  • C. Going concern assumption.
  • D. Monetary unit assumption.
Answer: C
Explanation:
A basic feature of financial accounting is that the entity is assumed to be a going concern in the absence of evidence to the contrary. The going concern concept is based on the empirical observation that many entities have an indefinite life. The reporting entity is assumed to have a life long enough to fulfill its objectives and commitments and therefore to depreciate wasting assets over their useful lives.

NEW QUESTION # 498
......
Latest IIA-CIA-Part3 Exam Format: https://www.test4cram.com/IIA-CIA-Part3_real-exam-dumps.html
P.S. Free & New IIA-CIA-Part3 dumps are available on Google Drive shared by Test4Cram: https://drive.google.com/open?id=1TnY2ihYweYrzYFWBWEkQonGGoBbQLDb5
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