NEW IIA-CIA-PART3 BRAINDUMPS SHEET - FREE PDF QUIZ IIA BUSINESS KNOWLEDGE FOR INTERNAL AUDITING REALISTIC EXAM TUTORIAL

New IIA-CIA-Part3 Braindumps Sheet - Free PDF Quiz IIA Business Knowledge for Internal Auditing Realistic Exam Tutorial

New IIA-CIA-Part3 Braindumps Sheet - Free PDF Quiz IIA Business Knowledge for Internal Auditing Realistic Exam Tutorial

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With the IIA IIA-CIA-Part3 qualification certificate, you are qualified to do this professional job. Therefore, getting the test IIA-CIA-Part3 certification is of vital importance to our future employment. And the Business Knowledge for Internal Auditing IIA-CIA-Part3 Study Tool can provide a good learning platform for users who want to get the test Business Knowledge for Internal Auditing IIA-CIA-Part3 certification in a short time.

The International Institute of Internal Auditors (IIA) is a professional organization that provides certification programs for internal auditors around the world. One of its most popular certification exams is the IIA-CIA-Part3, which focuses on business knowledge for internal auditing. IIA-CIA-Part3 exam is designed to test the candidate's understanding of business concepts and their ability to apply them in an internal audit context.

IIA-CIA-Part3 (Business Knowledge for Internal Auditing) certification exam is an essential component of the Certified Internal Auditor (CIA) program offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part3 Exam is designed to evaluate the candidate's understanding of business concepts and their application in the internal auditing profession. Passing IIA-CIA-Part3 exam is a prerequisite for earning the CIA credential, which is considered a benchmark of excellence in the internal auditing profession.

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Exam IIA-CIA-Part3 Tutorial - Valid IIA-CIA-Part3 Test Topics

Additionally, students can take multiple IIA-CIA-Part3 exam questions, helping them to check and improve their performance. Three formats are prepared in such a way that by using them, candidates will feel confident and crack the Business Knowledge for Internal Auditing (IIA-CIA-Part3) actual exam. These three formats suit different preparation styles of IIA-CIA-Part3 test takers.

To be eligible to take the IIA-CIA-Part3 exam, candidates must have completed the first two exams in the CIA series or have a qualifying exemption. Candidates must also have at least two years of internal audit experience or equivalent education or experience in a related field. IIA-CIA-Part3 Exam is computer-based and consists of 100 multiple-choice questions. Candidates have 2.5 hours to complete the exam.

IIA Business Knowledge for Internal Auditing Sample Questions (Q267-Q272):

NEW QUESTION # 267
Which of the following is an example of a key systems development control typically found in the in-house development of an application system?

  • A. Logical access controls monitor application usage and generate audit trails.
  • B. The development process is designed to prevent, detect, and correct errors that may occur.
  • C. A record is maintained to track the process of data from input, to output, to storage.
  • D. Business users' requirements are documented, and their achievement is monitored.

Answer: C


NEW QUESTION # 268
An assembly plant accumulates its variable and fixed manufacturing overhead costs in a
single cost pool, which is then applied to work in process using a single application base.
The assembly plant management wants to estimate the magnitude of the total manufacturing overhead costs for different volume levels of the application activity base using a flexible budget formula. If there is an increase in the application activity base that is within the relevant range of activity for the assembly plant, which one of the following relationships regarding variable and is true?

  • A. The variable cost per unit increases and the total fixed costs remain constant.
  • B. The variable cost per unit and the total fixed costs remain constant.
  • C. The variable cost per unit is constant, and the total fixed costs increase.
  • D. The variable cost per unit is constant, and the total fixed costs decrease.

Answer: B

Explanation:
Total variable cost changes when changes in the activity occur within the relevant range. The cost per unit for a variable cost is constant for all activity levels within the relevant range. Thus, if the activity volume increases within the relevant range, total variable costs will increase. A fixed cost does not change when volume changes occur in the activity level within the relevant range. If the activity volume increases within the relevant range, total fixed costs will remain unchanged.


NEW QUESTION # 269
An organization has 1,000 units of a defective item in stock. Per unit, market price is $10; production cost is
$4; and the defect selling price is $5. What is the carrying amount (inventory value) of defects at year-end?

  • A. $0
  • B. $4,000
  • C. $10,000
  • D. $5,000

Answer: D

Explanation:
Reference: IIA Business Knowledge for Internal Auditing, Inventory Valuation section.


NEW QUESTION # 270
Which of the following procedures would an entity most likely include in its disaster recovery plan?

  • A. Convert all data from EDI format to an internal company format.
  • B. Store duplicate copies of files in a location away from the computer center.
  • C. Maintain a Trojan horse program to prevent illicit activity.
  • D. Develop an auxiliary power supply to provide uninterrupted electricity.

Answer: B

Explanation:
Off-site storage of duplicate copies of critical files protects them from a fire or other disaster at the computing facility. The procedure is part of an overall disaster recovery plan. An automobile and personal property insurer has decentralized its information processing to the extent that headquarters has less processing capacity than any of its regional processing centers. These centers are responsible for initiating policies, communicating with policyholders, and adjusting claims. The company uses leased lines from a national telecommunications company. Initially, the company thought there would be little need for interregion communication, but that has not been the case. The company underestimated the number of customers that would move between regions and the number of customers with claims arising from accidents outside their regions. The company has a regional center in an earthquake-prone area and is planning how to continue processing if that center, or any other single center, were unable to perform its processing.


NEW QUESTION # 271
A global business organization is selecting managers to post to various international (expatriate) assignments. In the screening process, which of the following traits would be required to make a manager a successful expatriate?
1.Superior technical competence.
2.Willingness to attempt to communicate in a foreign language.
3.Ability to empathize with other people.

  • A. 1 and 3 only
  • B. 2 and 3 only
  • C. 1, 2, and 3
  • D. 1 and 2 only

Answer: B


NEW QUESTION # 272
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