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

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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: sheikh
Question 104

A newly appointed board member received an email that appeared to be from the company's CEO. The email stated:

“Good morning. As you remember, the closure of projects is our top priority. Kindly organize prompt payment of the attached invoice for our new solar energy partners.” The board member quickly replied to the email and asked under which project the expense should be accounted. Only then did he realize that the sender 's mail domain was different from the company's. Which of the following cybersecurity risks nearly occurred in the situation described?

Options:

A.

A risk of spyware and malware.

B.

A risk of corporate espionage.

C.

A ransomware attack risk.

D.

A social engineering risk.

Discussion
Question 105

In light of increasing emission taxes in the European Union, a car manufacturer introduced a new middle-class hybrid vehicle specifically for the European market only. Which of the following competitive strategies has the manufacturer used?

Options:

A.

Reactive strategy.

B.

Cost leadership strategy.

C.

Differentiation strategy.

D.

Focus strategy

Discussion
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Question 106

Which of the following measures would best protect an organization from automated attacks whereby the attacker attempts to identify weak or leaked passwords in order to log into employees' accounts?

Options:

A.

Requiring users to change their passwords every two years.

B.

Requiring two-step verification for all users

C.

Requiring the use of a virtual private network (VPN) when employees are out of the office.

D.

Requiring the use of up-to-date antivirus, security, and event management tools.

Discussion
Question 107

Which of the following best explains the matching principle?

Options:

A.

Revenues should be recognized when earned.

B.

Revenue recognition is matched with cash.

C.

Expense recognition is tied to revenue recognition.

D.

Expenses are recognized at each accounting period.

Discussion
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