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[General] IIA-CIA-Part3 Exam Dumps | Latest IIA-CIA-Part3 Exam Guide

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【General】 IIA-CIA-Part3 Exam Dumps | Latest IIA-CIA-Part3 Exam Guide

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This test is conducted by the International Institute of Audit and Control (IIA). It is one of the most prestigious institutes which conducts tests on.
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IIA Business Knowledge for Internal Auditing Sample Questions (Q343-Q348):NEW QUESTION # 343
According to lIA guidance on IT, which of the following plans would pair the identification of critical business processes with recovery time objectives?
  • A. The business continuity risk assessment plan.
  • B. The business Impact analysis plan
  • C. The business continuity management charter.
  • D. The business case for business continuity planning
Answer: B

NEW QUESTION # 344
Which of the following best describes depreciation?
  • A. It is a process of allocating cost of assets between periods.
  • B. It is a process of measuring decline in the value of assets because of obsolescence
  • C. It is a process of accumulating adequate funds to replace assets.
  • D. It is a process of assets valuation.
Answer: A

NEW QUESTION # 345
Data encryption is an example of which of the following controls?
  • A. IT general control
  • B. Application control.
  • C. Data output control
  • D. Data input control
Answer: A

NEW QUESTION # 346
A hospital is evaluating the purchase of software to integrate a new cost accounting system with its existing financial accounting system. Which of the following describes the most effective way for the internal audit activity to be involved in the procurement process?
  • A. The internal audit activity evaluates whether the application design meets internal development and documentation standards.
  • B. The internal audit activity has no involvement since the system has already been developed externally.
  • C. The internal audit activity determines whether the prototyped model is validated and reviewed with users before production use begins.
  • D. The internal audit activity evaluates whether performance specifications are consistent with the hospital's needs.
Answer: D
Explanation:
The internal audit activity should be involved to ensure the existence of performance specifications consistent with the hospital's needs. Incomplete or erroneous specifications may result in the acquisition of unusable software or an unenforceable contract with the software vendor.

NEW QUESTION # 347
According to The IIA's Three Lines Model, which of the following IT security activities is commonly shared by all three lines?
  • A. Classification of data and design of access privileges.
  • B. Assessments of third parties and suppliers.
  • C. Recruitment and retention of certified IT talent.
  • D. Creation and maintenance of secure network and device configuration.
Answer: A

NEW QUESTION # 348
......
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