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IIA IIA-CIA-Part3-3P Exam Syllabus Topics:

Topic	Details
Topic 1	Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.) Examine common performance measures
Topic 2	Differentiate the various forms of user authentication and authorization controls Identify concepts and underlying principles of financial accounting
Topic 3	Explain disaster recovery planning site concepts Recognize the purpose and applications of IT control frameworks
Topic 4	Explain basic IT infrastructure and network concepts Identify project management techniques
Topic 5	?Recognize advanced and emerging financial accounting concepts Describe revenue cycle, current asset management activities and accounting, and supply chain management
Topic 6	?Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.) Organizational Objectives, Behavior, and Performance
Topic 7	Examine the risk and control implications of common business processes Appraise the risk and control implications of different organizational configuration structures
Topic 8	Organizational Structure and Business Processes Infrastructure and IT Control Frameworks
Topic 9	Describe cybersecurity and information security-related policies Describe management’s effectiveness to lead, mentor, guide people, build organizational commitment
Topic 10	Describe capital budgeting, capital structure, basic taxation, and transfer pricing Recognize the application of data analytics methods in internal auditing

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IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q133-Q138):

NEW QUESTION # 133
What is the most significant potential problem introduced by just-in-time inventory systems?

A. They are susceptible to supply-chain disruptions.
B. They prevent manufacturers from scaling up or down to meet changing demands.
C. They require significant computer resources.
D. They require complicated materials-supply contracts.

Answer: A

NEW QUESTION # 134
An organization decided to install a motion detection system in its warehouse to protect against after-hours theft. According to the COSO enterprise risk management framework, which of the following best describes this risk management strategy?

A. Reduction.
B. Avoidance.
C. Sharing.
D. Elimination.

Answer: A

NEW QUESTION # 135
The greatest advantage of functional departmentalization is that it:

A. Facilitates communication between primary functions.
B. Helps to focus on the achievement of organizational goals.
C. Accommodates geographically dispersed companies
D. Provides for efficient use of specialized knowledge .

Answer: D

NEW QUESTION # 136
An internal auditor is evaluating an organization's business continuity management program According to the guidance on IT. which of the following tests would best demonstrate the ability to perform Key processes without significant problems?

A. End-to-end testing
B. Tabletop or boardroom-style testing
C. IT systems and application walkthrough
D. Desk check testing

Answer: A

NEW QUESTION # 137
Which of the following IT controls includes protection for mainframe computers and workstations?

A. System software controls
B. Change management controls
C. Physical and environmental controls.
D. Organization and management controls

Answer: C

NEW QUESTION # 138
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