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The IIA-CIA-Part3 exam is designed for individuals with a strong understanding of internal auditing practices and principles. The exam is suitable for internal auditors, risk management professionals, and business professionals who wish to demonstrate their knowledge of internal auditing. Successful completion of the IIA-CIA-Part3 exam is an essential step towards obtaining the CIA certification and advancing a career in internal auditing.

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The IIA-CIA-Part3 exam questions are the ideal and recommended study material for quick and easiest IIA-CIA-Part3 Business Knowledge for Internal Auditing exam dumps preparation. The IIA-CIA-Part3 Business Knowledge for Internal Auditing practice questions are designed and verified by qualified and renowned IIA Certification Exams trainers. They work closely and check all IIA IIA-CIA-Part3 Exam Dumps step by step. They also ensure the best possible answer for all IIA-CIA-Part3 exam questions and strive hard to maintain the top standard of IIA-CIA-Part3 Business Knowledge for Internal Auditing exam dumps all the time.

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IIA Business Knowledge for Internal Auditing Sample Questions (Q215-Q220):

NEW QUESTION # 215
How is the letter x in the standard regression equation best described?

A. Independent Variable
B. Constant coefficient
C. Dependent Variable
D. Coefficient of determination

Answer: A

Explanation:
The letters x in the standard regression equation is the independent variable. For example, in a regression to determine the total cost of production, equal units produced. In preparing the annual profit plan for the coming year, Wilkens Company wants to determine the cost behavior pattern of the maintenance costs. Wilkens has decided to use linear regression by employing the equation = a + bx for maintenance costs. The prior year's data regarding maintenance hours and costs, and the results of the regression analysis, are given below and in the opposite column.

NEW QUESTION # 216
A retail organization mistakenly did not include S10.000 of inventory in the physical count at the end of the year. What was the impact to the organization's financial statements?

A. Cost of sales is overstated and net income is understated.
B. Cost of sales and net income are understated
C. Cost of sales and net income are overstated
D. Cost of sales is understated and net income is overstated.

Answer: D

NEW QUESTION # 217
A client installed the most sophisticated controls using biometric attributes of employees to gain access to their computer system. This technology most likely replaced which of the following controls?

A. Use of security specialists.
B. Virus protection software.
C. Reasonableness tests.
D. Passwords.

Answer: D

Explanation:
The purpose of passwords is to prevent ac o s by unauthorized users just as the more sophistic-cited control of employee biometric attributes. The use of passwords is an effective control in an online system to prevent unauthorized access to computer systems. However, biometric technologies are more sophisticated and difficult to compromise.

NEW QUESTION # 218
Which of the following is an economic rationale for government intervention in trade?

A. Maintaining spheres of influence.
B. Protecting infant industries.
C. Preserving national identity.
D. Dealing with friendly countries.

Answer: B

Explanation:
The infant-industry argument contends that protective tariffs are needed to allow new domestic industries to become established. Once such industries reach a maturity stage in their life cycles, the tariffs can supp: - dry be removed.

NEW QUESTION # 219
Which of the following would be a risk in the development of end-user computing (EUC) applications, compared to traditional information systems?

A. Since development time is typically longer for EUC applications, management may not be able to respond quickly to competitive pressures
B. The organization may incur higher application development and maintenance costs for EUC systems.
C. Management may not be able to make quick and accurate decisions due to a diminished capacity to respond to managerial requests for computerized information
D. Management might place the same degree of reliance in reports produced by EUC applications as it does in reports produced under traditional systems development procedures .

Answer: D

NEW QUESTION # 220
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