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IIA IIA-CIA-Part3-3P Dumps Questions Answers

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CIA Exam Part Three: Business Knowledge for Internal Auditing

Last Update May 7, 2024
Total Questions : 488

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

Questions 1

An organization accomplishes its goal to obtain a 40 percent share of the domestic market, but is unable to get the desired return on investment and output per hour of labor. Based on this information the organization is most likely focused on which of the following?

Options:

A.

Capital investment and not marketing

B.

Marketing and not capital investment.

C.

Efficiency and not input economy.

D.

Effectiveness and not efficiency.

Questions 2

Which of the following statements is true regarding reversing entries in an accounting cycled

Options:

A.

Reversing all previous closing adjustments is a mandatory step in the accounting cycle

B.

Reversing entries should be completed at the end of the next accounting period after recording regular transactions of the period

C.

Reversing entries are identical to the adjusting entries made in the previous period.

D.

Reversing entries are the exact opposite of the adjustments made in the previous period.

Questions 3

With regard to disaster recovery planning, which of the following would most likely involve stakeholders from several departments?

Options:

A.

Determining the frequency with which backups will be performed.

B.

Prioritizing the order in which business systems would be restored.

C.

Assigning who in the IT department would be involved in the recovery procedures.

D.

Assessing the resources needed to meet the data recovery objectives

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