Efficient IIA - IIA-CIA-Part3 Reliable Exam Practice by dorosam857 dorosam857

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The IIA-CIA-Part3 (Business Knowledge for Internal Auditing) Exam is a globally recognized certification exam designed to assess an individual's knowledge of business acumen and its role in internal auditing. The exam is offered by the Institute of Internal Auditors (IIA), which is the leading professional association of internal auditors worldwide. Passing this exam is a critical step for individuals who want to become Certified Internal Auditors (CIA).

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The IIA-CIA-Part3 (Business Knowledge for Internal Auditing) certification exam is a globally recognized certification that demonstrates an individual's knowledge and expertise in the field of internal auditing. This certification is offered by the Institute of Internal Auditors (IIA), which is a professional association that provides education, certification, and guidance for internal auditors worldwide.

IIA Business Knowledge for Internal Auditing Sample Questions (Q213-Q218):

NEW QUESTION # 213
Which of the following IT strategies is most effective for responding to competitive pressures created by the marketplace?

A. Provide users with greater online access to information systems.B. Enhance the functionality of application systems.C. Expand the use of automated controls.D. Promote closer linkage between organizational strategy and information.

Answer: B

NEW QUESTION # 214
Butteco has the following cost components for 100,000 units of product for the year just ended:

All costs are variable except for US $100,000 of manufacturing overhead and US $100,000 of selling and administrative expenses.
The total costs to produce and sell 110.000 units during the year are:

A. US $650,000B. US $715,000C. US $540,000D. US $695,000

Answer: D

Explanation:
Raw materials unit costs are strictly variable at US $2 $200,000 100,000 units). Similarly, direct labor has a variable unit cost of US $1 $100,OOi-1 100,000 units). The US $200,000 of manufacturing overhead for 100,000 units is 50%. The variable unit cost is US $1. Selling costs are US $100.000 fixed and US variable for production Fixed costs are US $200,000. At a production level of 1 10,000 units, variable costs are US $495,000 110,000 units x $4.50). Hence, total casts are US $ 695,000 $495,000 +$200,000).

NEW QUESTION # 215
Assume that the average collection period is 25 days. After the credit policy is well established, what is the expected average accounts receivable balance for the entity at any moment in time, assuming a 365-day year?

A. US $45,205.48B. US $1,808.22C. US $684.93D. US $27,123.30

Answer: A

Explanation:
The expected average accounts receivable balance equals the average collection period times the credit sales per day. Thus, the average accounts receivable balance is US $45.205.48 {[(10,000 units sold on credit x $66 price) - 365 days] x 25 days}. The foregoing calculation assumes that receivables are recorded at their gross amounts.

NEW QUESTION # 216
Zero-coupon bonds:

A. Are redeemable in measures of a commodity such as barrels of oil, tons of coal, or ounces of rare metal (e.g., silver).B. Sell for a small fraction of their face value because their yield is much lower than the market rate.C. Are high-interest-rate, high-risk, unsecured bonds that have been used extensively to finance leveraged buyouts.D. Increase in value each year as they approach maturity, providing the owner with the total payoff at maturity.

Answer: D

Explanation:
Zero-coupon bonds sell at a deep discount and increase in value each year until maturity. These bonds do not pay interest.

NEW QUESTION # 217
Which of the following computerized control procedures would be most effective in ensuring that data uploaded from desktop computers to a serer are complete and that no additional data are added?

A. Self-checking digits to ensure that only authorized part numbers are added to the database.B. Batch control totals, including control totals and hash totals.C. Field-level edit controls that test each field for alphanumerical integrity.D. Passwords that effectively limit access to only those authorized to upload the data to the mainframe computer.

Answer: B

Explanation:
Batch control totals for the data transferred can be reconciled with the batch control totals in the existing file. This comparison provides information on the completion of the data transfer. Batch totals may include record counts, totals of certain critical amounts, or hash totals. A hash total is a control total without a defined meaning, such as the total of employee numbers or invoice numbers, that is used to verify the completeness of data. Thus, the hash total for the employee listing by the personnel department could be
compared with the total generated during the payroll run.

NEW QUESTION # 218
......

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