Expert Answers to IIA Exam IIA-CIA-Part3 Questions

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CIA Business Knowledge for Internal Auditing

Business Knowledge for Internal Auditing

Last Update Apr 24, 2025
Total Questions : 416

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Questions 2

While auditing an organization's customer call center, an internal auditor notices that Key performance indicators show a positive trend, despite the fact that there have been increasing customer complaints over the same period. Which of the following audit recommendations would most likely correct the cause of this inconsistency?

Options:

Review the call center script used by customer service agents to interact with callers, and update the script if necessary.

Be-emphasize the importance of call center employees completing a certain number of calls per hour.

Retrain call center staff on area processes and common technical issues that they will likely be asked to resolve.

Increase the incentive for call center employees to complete calls quickly and raise the number of calls completed daily

Discussion 0

Questions 3

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:

Functional departmentalization.

Product departmentalization

Matrix organization.

Divisional organization

Discussion 0

Questions 4

According to Herzberg's Two-Factor Theory of Motivation, which of the following factors arc mentioned most often by satisfied employees?

Options:

Salary and status

Responsibility and advancement

Work conditions and security

Peer relationships and personal life

Discussion 0

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Questions 5

When management uses the absorption costing approach, fixed manufacturing overhead costs are classified as which of the following types of costs?

Options:

Direct, product costs.

Indirect product costs.

Direct period costs,

Indirect period costs

Discussion 0

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