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The IIA-CIA-Part3-3P (CIA Exam Part Three: Business Knowledge for Internal Auditing) Certification Exam is a globally recognized certification exam that tests the knowledge and skills required for internal auditors to excel in their profession. The exam is designed to assess the candidate's ability to identify and evaluate risks, and to provide a comprehensive understanding of business knowledge needed to perform internal audit engagements.

IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q30-Q35):

NEW QUESTION # 30
Which of the following is based on the concept that there is not one best leadership style and that successful leadership depends on a match between the leader, the situation, and the subordinate?

A. Life cycle modelB. Attribute theory.C. Path goal modelD. Contingency theory

Answer: D


NEW QUESTION # 31
An internal auditor reviewed Finance Department records to obtain a list of current vendor addresses The auditor then compared the vendor addresses to a record of employee addresses maintained by the Payroll Department Which of the following types of data analysis did the auditor perform?

A. Joining data sourcesB. ClassificationC. Duplicate testing.D. Gap analysis

Answer: B


NEW QUESTION # 32
Which of the following COSO internal control framework components encompasses establishing structures, reporting lines, authorities, and responsibilities?

A. Control activities.B. Monitoring.C. Control environment.D. Information and communication.

Answer: C


NEW QUESTION # 33
Which of the following is a disadvantage of selecting a commercial software package rather than developing an application internally?

A. Incompatibility with client/server technology.B. Employee resistance to change.C. Lack of flexibility.D. Inadequate technical support.

Answer: C


NEW QUESTION # 34
A brand manager in a consumer food products organization suspected that several days of the point-of-sale data on the spreadsheet from one grocery chain were missing. The best approach for detecting missing rows in spreadsheet data would be to:

A. Compare product identification codes for consecutive periods.B. Sort on product identification code and identify missing product identification codes.C. Compare product identification codes by store for consecutive periods.D. Review store identification code and identify missing product identification codes.

Answer: C


NEW QUESTION # 35
......

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