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IIA-CIA-Part3 test questions: Business Knowledge for Internal Auditing & IIA-CIA-Part3 pass-king dumps

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IIA-CIA-Part3 certification is ideal for internal auditors who want to demonstrate their understanding of business concepts and their ability to apply them to the internal audit process. Business Knowledge for Internal Auditing certification is also beneficial for those who want to advance their careers in the field of internal auditing, as it is a globally recognized credential that demonstrates a high level of expertise and knowledge.

IIA Business Knowledge for Internal Auditing Sample Questions (Q216-Q221):

NEW QUESTION # 216
According to the ISO 14001 standard, which of the following is not included in the requirements for a quality management system?

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

Answer: A

NEW QUESTION # 217
An organization accomplishes its goal to obtain a 40 percent share of the domestic market, but is unable to get the desired return on investment and output per hour of labor. Based on this information the organization is most likely focused on which of the following?

A. Effectiveness and not efficiency.B. Efficiency and not input economy.C. Marketing and not capital investment.D. Capital investment and not marketing

Answer: A

NEW QUESTION # 218
Which of the following disaster recovery plans includes recovery resources available at the site, but they may need to be configured to support the production system?

A. Hot site recovery plan.B. Warm site recovery plan.C. Cool site recovery plan.D. Cold site recovery plan.

Answer: B

NEW QUESTION # 219
According to IIA guidance, which of the following is the correct order to conduct a business impact analysis (BIA) for the potential loss of an organization's network services''
1. identify resources and partners to provide required recovery services
2. Identify the business processes supporting the network functionality
3. Obtain approval of the BIA from the operating managers relative to their areas of responsibility
4. Identify the business impact if the network services cannot be performed

A. 2, 4, 1, 3B. 4, 2, 1, 3C. 2, 1, 4, 3D. 1, 2, 3, 4

Answer: C

NEW QUESTION # 220
A deferred tax asset is recognized for:

A. Negative goodwill treated as deferred income.B. Goodwill if its amortization is nondeductible for tax purposes.C. The initial recognition of an asset that is not part of a business combination and does not affect accounting profit or taxable profit at the date of the transaction.D. A deductible temporary difference if the future availability of taxable profit is probable

Answer: D

Explanation:
A deferred tax asset is recognized for most deductible TDs and for the carry forward of unused tax losses and credits, but only to the extent it is probable that taxable profit will be available to permit the use of those amounts.

NEW QUESTION # 221
......

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