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IIA IIA-CIA-Part3 Exam With Confidence Using Practice Dumps

Exam Code:
IIA-CIA-Part3
Exam Name:
Business Knowledge for Internal Auditing
Certification:
CIA
Vendor:
IIA
Questions:
340
Last Updated:
Jan 23, 2025
Exam Status:
Stable
IIA IIA-CIA-Part3

IIA-CIA-Part3: CIA Exam 2024 Study Guide Pdf and Test Engine

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Business Knowledge for Internal Auditing Questions and Answers

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Question 1

Which of the following IT layers would require the organization to maintain communication with a vendor in a tightly controlled and monitored manner?

Options:

A.

Applications

B.

Technical infrastructure.

C.

External connections.

D.

IT management

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Question 2

An organization's account for office supplies on hand had a balance of $9,000 at the end of year one. During year two. The organization recorded an expense of $45,000 for purchasing office supplies. At the end of year two. a physical count determined that the organization has $11 ,500 in office supplies on hand. Based on this Information, what would he recorded in the adjusting entry an the end of year two?

Options:

A.

A debit to office supplies on hand for S2.500

B.

A debit to office supplies on hand for $11.500

C.

A debit to office supplies on hand for $20,500

D.

A debit to office supplies on hand for $42,500

Question 3

Which of the following is an example of internal auditors applying data mining techniques for exploratory purposes?

Options:

A.

Internal auditors perform reconciliation procedures to support an external audit of financial reporting.

B.

Internal auditors perform a systems-focused analysis to review relevant controls.

C.

Internal auditors perform a risk assessment to identify potential audit subjects as input for the annual internal audit plan

D.

Internal auditors test IT general controls with regard to operating effectiveness versus design

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