Iia 2cram all Iia-cia-part3 Test Inside Iia Questions by Ammar q272 vce pdf

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Exam Name:	Business Knowledge for Internal Auditing
Exam Code:	IIA-CIA-Part3 Dumps
Vendor:	IIA	Certification:	CIA
Questions:	416 Q&A's	Shared By:	ammar

Question 68

While performing an audit of a car tire manufacturing plant, an internal auditor noticed a significant decrease in the number of tires produced from the previous operating

period. To determine whether worker inefficiency caused the decrease, what additional information should the auditor request?

Options:

Total tire production labor hours for the operating period.

Total tire production costs for the operating period.

Plant production employee headcount average for the operating period.

The production machinery utilization rates.

Discussion

Question 69

Which of the following is most influenced by a retained earnings policy?

Options:

Cash.

Dividends.

Gross margin.

Net income.

Discussion

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Question 70

An analytical model determined that on Friday and Saturday nights the luxury brands stores should be open for extended hours and with a doubled number of employees

present; while on Mondays and Tuesdays costs can be minimized by reducing the number of employees to a minimum and opening only for evening hours Which of the

following best categorizes the analytical model applied?

Options:

Descriptive.

Diagnostic.

Prescriptive.

Prolific.

Discussion

Question 71

Which of the following actions would senior management need to consider as part of new IT guidelines regarding the organization's cybersecurity policies?

Options:

Assigning new roles and responsibilities for senior IT management.

Growing use of bring your own devices for organizational matters.

Expansion of operations into new markets with limited IT access.

Hiring new personnel within the IT department for security purposes.

Discussion

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