Iia testinside download Latest Iia-cia-part3 Questions by Zaviyar q68 vce pdf

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Exam Name:	Business Knowledge for Internal Auditing
Exam Code:	IIA-CIA-Part3 Dumps
Vendor:	IIA	Certification:	CIA
Questions:	416 Q&A's	Shared By:	zaviyar

Question 100

Which of these instances accurately describes the responsibilities for big data governance?

Options:

Management must ensure information storage systems are appropriately defined and processes to update critical data elements are clear.

External auditors must ensure that analytical models are periodically monitored and maintained.

The board must implement controls around data quality dimensions to ensure that they are effective.

Internal auditors must ensure the quality and security of data, with a heightened focus on the riskiest data elements.

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Question 101

Which of the following items best describes the strategy of outsourcing?

Options:

Contracting the work to Foreign Service providers to obtain lower costs

Contracting functions or knowledge-related work with an external service provider.

Contract -ng operation of some business functions with an internal service provider

Contracting a specific external service provider to work with an internal service provider

Discussion

Question 102

Which of the following financial statements provides the best disclosure of how a company's money was used during a particular period?

Options:

Income statement.

Owner's equity statement.

Balance sheet.

Statement of cash flows.

Discussion

Question 103

Senior management is trying to decide whether to use the direct write-off or allowance method for recording bad debt on accounts receivables. Which of the following would be the best argument for using the direct write-off method?

Options:

It is useful when losses are considered insignificant.

It provides a better alignment with revenue.

It is the preferred method according to The IIA.

It states receivables at net realizable value on the balance sheet.

Discussion

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