Iia certkiller cia Iia-cia-part3 Syllabus Exam Questions Answers by Kody q306 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:	kody

Question 108

A third party who provides payroll services to the organization was asked to create audit or “read-only 1 functionalities in their systems. Which of the following statements is true regarding this request?

Options:

This will support execution of the right-to-audit clause.

This will enforce robust risk assessment practices

This will address cybersecurity considerations and concerns.

This will enhance the third party's ability to apply data analytics

Discussion

Question 109

An internal auditor reviewed Finance Department records to obtain a list of current vendor addresses. The auditor then compared the vendor addresses to a record of employee addresses maintained by the Payroll Department Which of the following types of data analysis did the auditor perform?

Options:

Duplicate testing.

Joining data sources.

Gap analysis.

Classification

Discussion

Question 110

Which of the following statements is true regarding activity-based costing (ABC)?

Options:

An ABC costing system is similar to conventional costing systems in how it treats the allocation of manufacturing overhead.

An ABC costing system uses a single unit-level basis to allocate overhead costs to products.

An ABC costing system may be used with either a job order or a process cost accounting system.

The primary disadvantage of an ABC costing system is less accurate product costing.

Discussion

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Question 111

In accounting, which of the following statements is true regarding the terms debit and credit?

Options:

Debit indicates the right side of an account and credit the left side

Debit means an increase in an account and credit means a decrease.

Credit indicates the right side of an account and debit the left side.

Credit means an increase in an account and debit means a decrease

Discussion

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