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[General] 100% Pass Quiz 2026 IIA Authoritative Valid Braindumps IIA-CIA-Part3 Questions

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【General】 100% Pass Quiz 2026 IIA Authoritative Valid Braindumps IIA-CIA-Part3 Questions

Posted at 1/24/2026 17:16:27      View：65 | Replies：0        Print      Only Author   [Copy Link] 1#
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IIA-CIA-Part3 (Business Knowledge for Internal Auditing) certification exam is a globally recognized certification exam that is designed to test the knowledge and skills of internal auditors in the area of business knowledge. Business Knowledge for Internal Auditing certification exam is offered by the Institute of Internal Auditors (IIA) and is considered one of the most respected certifications in the field of internal auditing.
IIA-CIA-Part3 exam is considered to be one of the most challenging exams in the CIA program, and requires a high level of preparation and study. Candidates must have a thorough understanding of the exam content, and must be able to apply their knowledge in a practical and effective manner. IIA-CIA-Part3 exam is comprised of multiple-choice questions, and candidates are given four hours to complete the exam.
IIA-CIA-Part3 exam consists of 125 multiple-choice questions and is computer-based. IIA-CIA-Part3 Exam is divided into two sections, with the first section covering the core concepts of business knowledge, such as corporate governance, risk management, and strategic planning. The second section focuses on the application of these concepts in various business contexts. Candidates are allowed three and a half hours to complete the exam, and a passing score of 600 or higher out of a possible 750 is required to pass. IIA-CIA-Part3 exam is offered in multiple languages and can be taken at various testing centers around the world.
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IIA Business Knowledge for Internal Auditing Sample Questions (Q67-Q72):NEW QUESTION # 67
What are the objectives of governance as defined by the Standards?
  • A. Organize, assign, authorize, and implement.
  • B. Inform, direct, manage, and monitor.
  • C. Add value, improve, assure, and conform.
  • D. Identify, assess, manage, and control.
Answer: B

NEW QUESTION # 68
According to IIA guidance, which of the following statements is true regarding communication of engagement results?
  • A. Prior to releasing engagement results to parties outside of the organization, the audit committee must assess the potential risk to the organization, consult with senior management and/or legal counsel, and control dissemination by restricting the use of the results
  • B. During an advisory engagement, if a significant governance issue is identified, it must be communicated to senior management and the board
  • C. The audit committee is responsible for reviewing and approving the final engagement communication before issuance and for deciding to whom and how it will be disseminated
  • D. The engagement supervisor is responsible for communicating the final results to the chief audit executive and other parties who can ensure that the results are given due consideration
Answer: B
Explanation:
The IIA Standards require that significant governance, risk management, or control issues be communicated to senior management and the board, regardless of whether they arise from assurance or advisory engagements.
Option A is misleading, as it overstates the audit committee's role. Option C is incorrect because responsibility for final communication lies with the CAE, not the supervisor. Option D is also incorrect since the audit committee does not approve every report; that responsibility rests with internal audit leadership.
Reference:
IIA Standards - Standard 2440: Disseminating Results.

NEW QUESTION # 69
An organization is considering outsourcing its IT services, and the internal auditor as assessing the related risks. The auditor grouped the related risks into three categories;
- Risks specific to the organization itself.
- Risks specific to the service provider.
- Risks shared by both the organization and the service provider
Which of the following risks should the auditor classify as specific to the service provider?
  • A. Loss of data privacy.
  • B. Inadequate staffing.
  • C. Unexpected increases in outsourcing costs.
  • D. Violation of contractual terms.
Answer: D

NEW QUESTION # 70
Organization X owns a 38 percent equity stake in Organization Y. Which of the following statements is true regarding the financial treatment for this relationship?
  • A. Y should not be reported by X as X does not have a controlling interest
  • B. Y should be reported as a footnote to X's financial statements
  • C. Y should be listed as an investment asset on X's balance sheet
  • D. X must consolidate the financial statements for both organizations
Answer: C

NEW QUESTION # 71
Which of the following financial statements provides the best disclosure of how a company's money was used during a particular period?
  • A. Income statement.
  • B. Owner's equity statement.
  • C. Statement of cash flows.
  • D. Balance sheet.
Answer: C
Explanation:
* Understanding Financial Statements:
* Income Statement (Option A) shows a company's revenues and expenses over a period but does not detail cash movements.
* Owner's Equity Statement (Option B) tracks changes in the ownership interest but does not explain cash usage comprehensively.
* Balance Sheet (Option C) provides a snapshot of financial position (assets, liabilities, and equity) at a given time, but not the flow of cash.
* Statement of Cash Flows (Option D) details where cash comes from and how it is spent during a specific period, making it the best disclosure of money movement.
* Why the Statement of Cash Flows is the Best Answer:
* It categorizes cash flows into operating, investing, and financing activities to explain how cash is generated and utilized.
* It is critical for assessing liquidity, solvency, and overall financial health.
* Investors, auditors, and management use this statement to evaluate a company's ability to generate cash and meet obligations.
* IIA Standard 2120 - Risk Management: Internal auditors assess financial risks, including cash management.
* IIA GTAG (Global Technology Audit Guide) on Business Continuity and Liquidity: Emphasizes the importance of cash flow analysis for financial stability.
* COSO's Internal Control Framework: Highlights the role of financial reporting, including cash flows, in risk management.
Relevant IIA References:# Final Answer: Statement of Cash Flows (Option D).

NEW QUESTION # 72
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