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The IIA-CIA-Part3 exam, also known as Business Knowledge for Internal Auditing, is one of the exams required to become a certified internal auditor. It focuses on the knowledge and skills needed for internal auditors to understand business operations and financial management principles. This exam is an essential part of the certification process for internal auditors as it tests their ability to apply their knowledge to real-world business scenarios.

Passing the IIA-CIA-Part3 exam is a prerequisite for obtaining the Certified Internal Auditor (CIA) designation. The CIA designation is a globally recognized certification that indicates a high level of expertise and professionalism in the field of internal auditing. The IIA-CIA-Part3 exam is one of three exams required to obtain the CIA designation.

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IIA CIA Part 2 Exam Reference

IIA Business Knowledge for Internal Auditing Sample Questions (Q241-Q246):

NEW QUESTION # 241
According to the ISO 14001 standard, which of the following is not included in the requirements for a quality management system?

A. Key processes across the entity which impact quality must be identified and included.B. Management must review the quality policy, analyze data about quality management system performance, and assess opportunities for improvement and the need for change.C. The quality management system must be documented in the articles of incorporation, quality manual, procedures, work instructions, and records.D. The entity must have processes for inspections, testing, measurement, analysis, and improvement.

Answer: C

NEW QUESTION # 242
Which statement beet describes the emphasis of total quality management TQM)?

A. Reducing the cast of inspection.B. Implementing better statistical quality control techniques.C. Encouraging crass-functional teamwork.D. Doing each job right the first time.

Answer: D

Explanation:
The basic principles of TQM include doing each jab right the first time, being customer oriented, committing the company culture to continuous improvement, and building teamwork and employee empowerment.

NEW QUESTION # 243
When would a contract be dosed out?

A. When there's a dispute between the contracting partiesB. When the termination clause is enacted.C. When ail contractual obligations have been discharged.D. When there is a force majenre.

Answer: C

NEW QUESTION # 244
Which of the following is true regarding the COSO enterprise risk management framework?

A. The framework integrates with, but is not dependent upon, the corresponding internal control framework.B. The framework categorizes an organization's objectives to distinct, non overlapping objectives.C. Control environment is one of the framework's eight components.D. The framework facilitates effective risk management, even if objectives have not been established.

Answer: A

NEW QUESTION # 245
Which line segment identifies the quantity of safety stock maintained?

A. BC.B. AB.C. AD. AE.

Answer: D

Explanation:
Quantities of inventory are shown along they axis. Safety stock is represented by the line
AE.
The diagram presented represents the economic circler quantity ECQ) model.

NEW QUESTION # 246
......

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