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IIA IIA-CIA-Part3-3P Exam With Confidence Using Practice Dumps

Exam Code:
IIA-CIA-Part3-3P
Exam Name:
CIA Exam Part Three: Business Knowledge for Internal Auditing
Certification:
CIA
Vendor:
IIA
Questions:
488
Last Updated:
Jun 15, 2025
Exam Status:
Stable
IIA IIA-CIA-Part3-3P

IIA-CIA-Part3-3P: CIA Exam 2025 Study Guide Pdf and Test Engine

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CIA Exam Part Three: Business Knowledge for Internal Auditing Questions and Answers

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Question 1

Which of the following statements regarding organizational governance is not correct?

Options:

A.

An effective internal audit function is one of the four cornerstones of good governance.

B.

Those performing governance activities are accountable to the customer.

C.

Accountability is one of the key elements of organizational governance.

D.

Governance principles and the need for an internal audit function are applicable to governmental and not-for-profit activities.

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Question 2

According to MA guidance, which of the following would indicate poor change management control?

1) Low change success rate

2) Occasional planned outages

3) Low number of emergency changes.

4) Instances of unauthorized changes

Options:

A.

1 and 3

B.

1 and 4

C.

2 and 3

D.

2 and 4

Question 3

An organization invests excess snort-term cash in trading securities. When of the following actions should an internal auditor take to test the valuation of those securities?

Options:

A.

Use the equity method to recalculate the investment carrying value

B.

Confirm the securities held by the broker

C.

Perform a calculation of premium or discount amortization.

D.

Compare the carrying value with current market quotations

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