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

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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: clark
Question 60

A small software development firm designs and produces custom applications for businesses. The application development team consists of employees from multiple departments who all report to a single project manager. Which of the following organizational structures does this situation represent?

Options:

A.

Functional departmentalization.

B.

Product departmentalization

C.

Matrix organization.

D.

Divisional organization

Discussion
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Question 61

Which of the following is true of matrix organizations?

Options:

A.

A unity-of-command concept requires employees to report technically, functionally, and administratively to the same manager.

B.

A combination of product and functional departments allows management to utilize personnel from various Junctions.

C.

Authority, responsibility and accountability of the units Involved may vary based on the project's life, or the organization's culture

D.

It is best suited for firms with scattered locations or for multi-line, Large-scale firms.

Discussion
Question 62

According to IIA guidance, which of the following statements is true regarding analytical procedures?

Options:

A.

Data relationships are assumed to exist and to continue where no known conflicting conditions exist.

B.

Analytical procedures are intended primarily to ensure the accuracy of the information being examined.

C.

Data relationships cannot include comparisons between operational and statistical data

D.

Analytical procedures can be used to identify unexpected differences, but cannot be used to identify the absence of differences

Discussion
Question 63

An internal auditor is using data analytics to focus on high-risk areas during an engagement. The auditor has obtained data and is working to eliminate redundancies in the data. Which of the following statements is true regarding this scenario?

Options:

A.

The auditor is normalizing data in preparation for analyzing it.

B.

The auditor is analyzing the data in preparation for communicating the results.

C.

The auditor is cleaning the data in preparation for determining which processes may be involved.

D.

The auditor is reviewing the data prior to defining the question.

Discussion
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