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IIA IIA-CIA-Part3-3P Exam Syllabus Topics:TopicDetailsTopic 1Differentiate the various forms of user authentication and authorization controls Identify concepts and underlying principles of financial accountingTopic 2Recognize the various forms and elements of contracts Describe the strategic planning process and key activitiesTopic 3Describe capital budgeting, capital structure, basic taxation, and transfer pricing Recognize the application of data analytics methods in internal auditingTopic 4Describe cybersecurity and information security-related policies Describe management’s effectiveness to lead, mentor, guide people, build organizational commitmentTopic 5Explain the purpose and use of various information security controls Differentiate types of common physical security controls (cards, keys, biometrics, etc.)Topic 6Explain disaster recovery planning site concepts Recognize the purpose and applications of IT control frameworksTopic 7Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.) Examine common performance measuresTopic 8Explain general concepts of managerial accounting Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.)Topic 9Examine the risk and control implications of common business processes Appraise the risk and control implications of different organizational configuration structuresTopic 10Explain basic IT infrastructure and network concepts Identify project management techniquesTopic 11?Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.) Organizational Objectives, Behavior, and PerformanceTopic 12?Recognize advanced and emerging financial accounting concepts Describe revenue cycle, current asset management activities and accounting, and supply chain management

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IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q90-Q95):

NEW QUESTION # 90
Much of the following authentication device credentials is the most difficult to revoke when an employee's access rights need to be removed?

A. A biometric device.B. A proximity deviceC. A traditional key lockD. A card-key system

Answer: D

NEW QUESTION # 91
Which of the following organization structures would most likely be able to cope with rapid changes and uncertainties?

A. Departmentalized.B. Tall structure.C. Decentralized.D. Centralized.

Answer: C

NEW QUESTION # 92
Which of the following analytical techniques would an internal auditor use to verify that none of an organization's employees are receiving fraudulent invoice payments?

A. Perform gap testing.B. Calculate statistical parameters.C. Perform duplicate testing.D. Join different data sources.

Answer: B

NEW QUESTION # 93
An internal auditor is reviewing physical and environmental controls for an IT organization. Which control activity should not be part of this review?

A. Develop and test the organization's disaster recovery plan.B. Install and test fire detection and suppression equipment.C. Restrict access to tangible IT resources.D. Ensure that at least one developer has access to both systems and operations.

Answer: D

NEW QUESTION # 94
An internationally recognized brand name is an entrance barrier to new competitors because new competitors would:

A. Face higher learning costs, which would increase fixed costs.B. Face increased production costs.C. Have to initiate a price war in order to enter the industry.D. Face increased marketing costs.

Answer: D

NEW QUESTION # 95
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