Iia certsexpert download Full Version Iia-cia-part3 Exam by Cali q68 vce pdf

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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:	cali

Question 120

Which of the following best describes the type of control provided by a firewall?

Options:

Corrective

Detective

Preventive

Discretionary

Discussion

Question 121

Which of the following cost of capital methods identifies the time period required to recover She cost of the capital investment from the annual inflow produced?

Options:

Cash payback technique

Annual rate of return technique.

Internal rate of return method.

Net present value method.

Discussion

Question 122

An organization's board of directors is particularly focused on positioning, the organization as a leader in the industry and beating the competition. Which of the following strategies offers the greatest alignment with the board's focus?

Options:

Divesting product lines expected to have negative profitability.

Increasing the diversity of strategic business units.

Increasing investment in research and development for a new product.

Relocating the organization's manufacturing to another country.

Discussion

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Question 123

The internal audit activity has identified accounting errors that resulted in the organization overstating its net income for the fiscal year. Which of the following is the most likely cause of this overstatement?

Options:

Beginning inventory was overstated for the year.

Cost of goods sold was understated for the year.

Ending inventory was understated for the year.

Cost of goods sold was overstated for the year.

Discussion

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