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IIA Updated IIA-CIA-Part3-3P Exam Questions and Answers by ivy-rae

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IIA IIA-CIA-Part3-3P Exam Overview :

Exam Name: CIA Exam Part Three: Business Knowledge for Internal Auditing
Exam Code: IIA-CIA-Part3-3P Dumps
Vendor: IIA Certification: CIA
Questions: 488 Q&A's Shared By: ivy-rae
Question 44

Which of the following IT disaster recovery plans includes a remote site designated for recovery with available space for basic services, such as internet and telecommunications, but does not have servers or infrastructure equipment?

Options:

A.

Frozen site.

B.

Cold site.

C.

Warm site.

D.

Hot site.

Discussion
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Question 45

The following transactions and events occurred during the year:

- $300,000 of raw materials were purchased, of which $20,000 were returned because of defects

- $600,000 of direct labor costs were incurred.

- S750.000 of manufacturing overhead costs were incurred.

What is the organization's cost of goods sold for the year?

Options:

A.

$1.480.000

B.

$1 500 000

C.

$1,610.000

D.

$1650 000

Discussion
Question 46

Which of the following is a cybersecurity monitoring activity that involves assessing the strength of an organization's IT protection?

Options:

A.

Boundary defense

B.

Malware defense

C.

Penetration tests

D.

Wireless access controls

Discussion
Question 47

In which of the following scenarios would transfer pricing be used?

Options:

A.

Company A owns Company B; Company B sells goods to Company A.

B.

Company A does not own Company B. Company A charges Company B a fee to sell Company B's goods without taking ownership of the goods.

C.

Company A owns both Company B and Company C; all three companies sell goods to the public.

D.

Company A moves goods internally from one location to another.

Discussion
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