Exam Name: Internal Audit Function
Certification Provider: IIA
Corresponding Certification: Certified Internal
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IIA IIA-CIA-Part3 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Risk Management and Regulatory Environment | - Compliance and regulatory frameworks - Enterprise risk management (ERM) principles - Internal controls and governance concepts |
| Topic 2: Information Technology and Business Systems | - Information systems and data governance - System development lifecycle concepts - IT controls and cybersecurity fundamentals |
| Topic 3: Financial Management | - Managerial accounting concepts - Budgeting and cost control - Financial statements and reporting basics |
| Topic 4: Information Security and Business Continuity | - Data protection and privacy considerations - Business continuity and disaster recovery - Information security management principles |
| Topic 5: Business Acumen and Global Business Environment | - Business strategies and objectives alignment - Global business environment and market influences - Organizational structure and business processes |
IIA-CIA-Part3 Exam Basics, Support Speed and Discount Programs
- Information Technology and Business Systems ()
- Information Security and Business Continuity ()
- Risk Management and Regulatory Environment ()
IIA Internal Audit Function Sample Questions:
Which of the following local area network physical layouts is subject to the greatest risk of failure if one device fails?
- A. Token ring network.
- B. Star network.
- C. Bus network.
- D. Mesh network.
Correct Answer: A π³οΈ
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An internal audit function has commenced its annual follow-up activity. An internal auditor has been assigned to verify whether the recommendations from an audit engagement completed three months ago were implemented by the business unit. The auditor had not participated in that audit engagement. What should the auditor do first?
- A. Request information from the business unit regarding the corrective actions taken
- B. Review the previous audit findings and management ' s response
- C. Conduct a walkthrough of the business unit
- D. Conduct interviews with senior management of the business unit
Correct Answer: B π³οΈ
Explanation: Only visible for ActualTestsIT members. You can sign-up / login (it's free).
Which of the following factors would reduce dissatisfaction for a management trainee but would not particularly motivate the trainee?
- A. Promotion.
- B. An incremental increase in salary.
- C. A sense of achievement.
- D. Recognition.
Correct Answer: B π³οΈ
Explanation: Only visible for ActualTestsIT members. You can sign-up / login (it's free).
An internationally recognized brand name is an entrance barrier to new competitors because new competitors would:
- A. Face increased production costs.
- B. Face higher learning costs, which would increase fixed costs.
- C. Have to initiate a price war in order to enter the industry.
- D. Face increased marketing costs.
Correct Answer: D π³οΈ
Explanation: Only visible for ActualTestsIT members. You can sign-up / login (it's free).
A manufacturer ss deciding whether to sell or process materials further. Which of the following costs would be relevant to this decision?
- A. Joint costs, incremental processing costs, and variable manufacturing expenses.
- B. Variable manufacturing expenses, incremental revenue, and joint costs
- C. Incremental revenue, joint costs, and incremental processing costs.
- D. Incremental processing costs, incremental revenue, and variable manufacturing expenses.
Correct Answer: D π³οΈ
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