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IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q275-Q280):
NEW QUESTION # 275
When an organization is choosing a new external auditor, which of the following is the most appropriate role for the chief audit executive to undertake?
- A. Assess the appraisal and actuarial services.
- B. Identify regulatory requirements to be considered.
- C. Determine the selection criteria.
- D. Review and acquire the external audit service.
Answer: B
NEW QUESTION # 276
An organization's balance sheet indicates that the total asset amount and the total capital stock amount remained unchanged from one year to the next, and no dividends were declared or paid. However, the organization reported a loss of $200,000. Which of the following describes the most likely year-over-year change to the organization's total liabilities and total stockholder equity?
- A. The total liabilities decreased, and the total stockholder equity increased.
- B. The total liabilities increased, and the total stockholder equity decreased.
- C. The total liabilities and total stockholder equity both decreased.
- D. The total liabilities and total stockholder equity both increased.
Answer: B
NEW QUESTION # 277
As it relates to the data analytics process, which of the following best describes the purpose of an internal auditor who cleaned and normalized data?
- A. The auditor organized data to minimize useless information.
- B. The auditor made data usable for a specific purpose by ensuring that anomalies were identified and corrected.
- C. The auditor ensured data fields were consistent and that data could be used for a specific purpose.
- D. The auditor eliminated duplicate information.
Answer: B
NEW QUESTION # 278
Which of the following should an organization consider when developing strategic objectives for its business processes?
1) Contribution to the success of the organization.
2) Reliability of operational information.
3) Behaviors and actions expected of employees.
4) How inputs combine with outputs to generate activities.
- A. 1 and 2 only
- B. 2 and 4 only
- C. 1 and 3 only
- D. 3 and 4 only
Answer: C
NEW QUESTION # 279
The activity that involves a trial run of a product in a typical segment of the market before proceeding to a national launch is referred to as:
- A. Experimentation
- B. Positioning
- C. Segmentation
- D. Test marketing
Answer: D
NEW QUESTION # 280
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