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IIA IIA-CIA-Part3-3P Test Dumps

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Question # 1



Which mindset promotes the most comprehensive risk management strategy?
A. Increase shareholder value.
B. Maximize market share.
C. Improve operational efficiency.
D. Mitigate losses.



A.   Increase shareholder value.




Question # 2



Which of the following roles would be least appropriate for the internal audit activity to undertake with regard to an organization's corporate social responsibility (CSR) program?
A. Consult on project design and implementation of the CSR program.
B. Serve as an advisor on internal controls related to CSR.
C. Identify and prioritize the CSR issues that are important to the organization.
D. Evaluate the effectiveness of the organization's CSR efforts.



C.   Identify and prioritize the CSR issues that are important to the organization.




Question # 3



An internal auditor is reviewing physical and environmental controls for an IT organization. Which control activity should not be part of this review?
A. Develop and test the organization's disaster recovery plan.
B. Install and test fire detection and suppression equipment.
C. Restrict access to tangible IT resources.
D. Ensure that at least one developer has access to both systems and operations.



D.   Ensure that at least one developer has access to both systems and operations.




Question # 4



Which of the following purchasing scenarios would gain the greatest benefit from implementing electronic data interchange?
A. A time-sensitive just-in-time purchase environment.
B. A large volume of custom purchases.
C. A variable volume sensitive to material cost.
D. A currently inefficient purchasing process.



A.   A time-sensitive just-in-time purchase environment.




Question # 5



Which audit approach should be employed to test the accuracy of information housed in a database on an un-networked computer?
A. Submit batches of test transactions through the current system and verify with expected results.
B. Use a test program to simulate the normal data entering process.
C. Select a sample of records from the database and ensure it matches supporting documentation.
D. Evaluate compliance with the organization's change management process.



C.   Select a sample of records from the database and ensure it matches supporting documentation.




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CIA Exam Part Three: Business Knowledge for Internal Auditing Exam Dumps


Exam Code: IIA-CIA-Part3-3P
Exam Name: CIA Exam Part Three: Business Knowledge for Internal Auditing

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