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

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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: ines
Question 8

Which of the following capital budgeting techniques considers the expected total net cash flows from investment?

Options:

A.

Cash payback

B.

Annual rate of return

C.

Incremental analysis

D.

Net present value

Discussion
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Question 9

Which of the following is required in effective IT change management?

Options:

A.

The sole responsibility for change management is assigned to an experienced and competent IT team

B.

Change management follows a consistent process and is done in a controlled environment.

C.

Internal audit participates in the implementation of change management throughout the organisation.

D.

All changes to systems must be approved by the highest level of authority within an organization.

Discussion
Question 10

Which of the following is an example of a contingent liability that a company should record?

Options:

A.

A potential assessment of additional income tax.

B.

Possible product warranty costs.

C.

The threat of a lawsuit by a competitor.

D.

The remote possibility of a contract breach.

Discussion
Question 11

An organization has an immediate need for servers, but no time to complete capital acquisitions. Which of the following cloud services would assist with this situation?

Options:

A.

Infrastructure as a Service (laaS).

B.

Platform as a Service (PaaS).

C.

Enterprise as a Service (EaaS).

D.

Software as a Service (SaaS).

Discussion
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