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IIA-CIA-Part3 exam covers a wide range of topics, including financial management, operations management, risk management, and governance. It tests the candidate's knowledge of business processes, financial statements, internal controls, and risk management frameworks. IIA-CIA-Part3 Exam is designed to ensure that internal auditors have a deep understanding of the business environment and can effectively assess the risks and controls within an organization.

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IIA Business Knowledge for Internal Auditing Sample Questions (Q141-Q146):

NEW QUESTION # 141
In an inventory system on a database management system DBMS), one stored record contains part number, part name, part color, and part weight. These individual items are called:

A. Stored files.
B. Bytes.
C. Occurrences.
D. Fields.

Answer: D

Explanation:
A record is a collection of related data items fields). A field data item) is a group of characters representing one unit of information.

NEW QUESTION # 142
A shortest-route algorithm is used in network models to:

A. Maximize throughput in networks with distinct entry source node) and exit sink node) points.
B. Identify the set of connecting branches having the shortest combined length.
C. Minimize total travel time from one site to each of the other sites in a transportation system.
D. Identify bottlenecks in a network and hence identify the longest path.

Answer: C

Explanation:
Network models are used to solve managerial problems pertaining to project scheduling, information systems design, and transportation systems design. Networks consisting of nodes and arcs may be created to represent in graphic form problems related to transportation, assignment, and transshipment. The shortest-route, minimal spanning tree, and maximal flow problems are other applications of network models. A shortest-route algorithm minimizes total travel time from one site to each of the other sites in a transportation system.

NEW QUESTION # 143
Which of the following descriptions of the internal control system are indicators that risks
are managed effectively?
1.Existing controls promote compliance with applicable laws and regulations.
2.The control environment is designed to address all identified risks to the organization.
3.Key controls for significant risks to the organization remain consistent over time.
4.Monitoring systems are in place to alert management to unexpected events.

A. 1 and 4.
B. 1 and 3.
C. 2 and 3.
D. 2 and 4.

Answer: A

NEW QUESTION # 144
Which of the following common quantitative techniques used in capital budgeting is best associated with the use of a table that describes the present value of an annuity?

A. Annual rate of return
B. Discounted cash flow technique: internal rate of return.
C. Cash payback technique.
D. Discounted cash flow technique: net present value.

Answer: D

NEW QUESTION # 145
Which of the following is on example of a smart device security control intended to prevent unauthorized users from gaining access to a device's data or applications?

A. Rooting
B. Spyware
C. Anti-malware software
D. Authentication

Answer: D

NEW QUESTION # 146
......

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Jack Neal Jack Neal

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