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IIA Updated IIA-CIA-Part3 Exam Questions and Answers by franco

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IIA IIA-CIA-Part3 Exam Overview :

Exam Name: Business Knowledge for Internal Auditing
Exam Code: IIA-CIA-Part3 Dumps
Vendor: IIA Certification: CIA
Questions: 416 Q&A's Shared By: franco
Question 72

Which of the following represents a basis for consolidation under the International Financial Reporting Standards?

Options:

A.

Variable entity approach.

B.

Control ownership.

C.

Risk and reward.

D.

Voting interest.

Discussion
Question 73

According to Herzberg's Two-Factor Theory of Motivation, which of the following is a factor mentioned most often by satisfied employees?

Options:

A.

Security.

B.

Status.

C.

Recognition.

D.

Relationship with coworkers

Discussion
Question 74

According to IIA guidance on IT, which of the following strategies would provide the most effective access control over an automated point-of-sale system?

Options:

A.

Install and update anti-virus software.

B.

Implement data encryption techniques.

C.

Set data availability by user need.

D.

Upgrade firewall configuration

Discussion
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Question 75

Several organizations have developed a strategy to open co-owned shopping malls. What would be the primary purpose of this strategy?

Options:

A.

To exploit core competence.

B.

To increase market synergy.

C.

To deliver enhanced value.

D.

To reduce costs.

Discussion
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