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

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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: rahma
Question 64

An organization has 1,000 units of a defective item in stock. Per unit, market price is $10; production cost is $4; and the defect selling price is $5. What is the carrying amount (inventory value) of defects at year-end?

Options:

A.

$0

B.

$4,000

C.

$5,000

D.

$10,000

Discussion
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Question 65

According to IIA guidance, which of the following best describes an adequate management (audit) trail application control for the general ledger?

Options:

A.

Report identifying data that is outside of system parameters.

B.

Report identifying general ledger transactions by time and individual.

C.

Report comparing processing results with original input.

D.

Report confirming that the general ledger data was processed without error.

Discussion
Question 66

An organization requires an average of 58 days to convert raw materials into finished products to sell. An additional 42 days is required to collect receivables. If the organization takes an average of 10 days to pay for raw materials, how long is its total cash conversion cycle?

Options:

A.

26 days.

B.

90 days.

C.

100 days.

D.

110 days.

Discussion
Question 67

Which of the following statements is true regarding a bring-your-own-device (BYOD) environment?

Options:

A.

There is a greater need for organizations to rely on users to comply with policies and procedures.

B.

With fewer devices owned by the organization, there is reduced need to maintain documented policies and procedures.

C.

Incident response times are less critical in the BYOD environment compared to a traditional environment.

D.

There is greater sharing of operational risk in a BYOD environment.

Discussion
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