Free IIA IIA-CIA-Part3 Exam Questions

Become IIA Certified with updated IIA-CIA-Part3 exam questions and correct answers

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Total 628 Questions | Updated On: Feb 20, 2025

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Question 1

Which of the following best describes the purpose of fixed manufacturing costs?

A : ensure availability of production facilities

B : decrease direct expenses related to production

C : incur stable costs despite operating capacity

D : increase the total unit cost under absorption costing

Answer: A

Question 2

Which of the following purchasing scenarios would gain the greatest benefit from implementing electronic data interchange?

A : time-sensitive just-in-time purchase environment.

B : large volume of custom purchases.

C : variable volume sensitive to material cost.

D : currently inefficient purchasing process.

Answer: A

Question 3

Which of the following risks is best addressed by encryption?

A : formation integrity risk.

B : ivacy risk.

C : cess risk.

D : ftware risk.

Answer: C

Question 4

According to IIA guidance, which of the following best describes an adequate management (audit) trail application control for the general ledger?

A : port identifying data that is outside of system parameters.

B : port identifying general ledger transactions by time and individual.

C : port comparing processing results with original input.

D : port confirming that the general ledger data was processed without error.

Answer: C

Question 5

While performing an audit of a car tire manufacturing plant, an internal auditor noticed a significant decrease in the number of tires produced from the previous operating period. To determine whether worker inefficiency caused the decrease, what additional information should the auditor request?

A : tal tire production labor hours for the operating period

B : tal tire production costs for the operating period

C : ant production employee headcount average for the operating period

D : re production machinery utilization rates

Answer: A

Page: 1 / 126

Total 628 Questions | Updated On: Feb 20, 2025

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