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

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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: nikita
Question 76

Given the information below, which organization is in the weakest position to pay short-term debts?

Organization A: Current assets constitute $1,200,000; Current liabilities are $400,000

Organization B: Current assets constitute $1,000,000; Current liabilities are $1,000,000

Organization C: Current assets constitute $900,000; Current liabilities are $300,000

Organization D: Current assets constitute $1,000,000; Current liabilities are $250,000

Options:

A.

Organization A

B.

Organization B

C.

Organization C

D.

Organization D

Discussion
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Question 77

Which of the following data security policies is most likely to be the result of a data privacy law?

Options:

A.

Access to personally identifiable information is limited to those who need it to perform their job.

B.

Confidential data must be backed up and recoverable within a 24-hour period.

C.

Updates to systems containing sensitive data must be approved before being moved to production.

D.

A record of employees with access to insider information must be maintained, and those employees may not trade company stock during blackout periods.

Discussion
Question 78

Which of the following application controls is the most dependent on the password owner?

Options:

A.

Password selection.

B.

Password aging.

C.

Password lockout.

D.

Password rotation.

Discussion
Question 79

Which of the following statements is true regarding cost-volume-profit analysis?

Options:

A.

Contribution margin is the amount remaining from sales revenue after fixed expenses have been deducted

B.

Breakeven is the amount of units sold to cover variable costs

C.

Breakeven occurs when the contribution margin covers fixed costs

D.

Following breakeven, net operating income will increase by the excess of fixed costs less the variable costs per unit sold

Discussion
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