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IIA-CIA-Part3 exam is a computer-based exam that consists of 100 multiple-choice questions. Candidates have three hours to complete the exam, and the passing score is 600 out of 800. IIA-CIA-Part3 exam is available in several languages, including English, Spanish, French, German, and Chinese. Candidates can take the exam at any Pearson VUE testing center worldwide.

IIA-CIA-Part3 exam is conducted by the Institute of Internal Auditors (IIA), which is a professional organization that represents internal auditors worldwide. To take the exam, candidates must have completed the IIA-CIA-Part1 and IIA-CIA-Part2 exams. The IIA-CIA-Part3 Exam is a four-hour computer-based exam that consists of 100 multiple-choice questions. IIA-CIA-Part3 exam is designed to test the candidate's knowledge in four key areas: Business Acumen, Information Security, Information Technology, and Financial Management. Passing IIA-CIA-Part3 exam is an important step towards becoming a Certified Internal Auditor (CIA).

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IIA Business Knowledge for Internal Auditing Sample Questions (Q35-Q40):

NEW QUESTION # 35
Traditional information systems development procedures that ensure proper consideration
of controls may not be followed by users developing end-user computing EUC) applications.
Which of the following is a prevalent risk in the development of EUC applications?

A. Management decision making may be impaired due to diminished responsiveness to management's requests for computerized information.
B. Management may be less capable of reacting quickly to competitive pressures due to increased application development time.
C. Management may place the same degree of reliance on reports produced by EUC applications as it does on reports produced under traditional systems development procedures.
D. Management may incur increased application development and maintenance costs for EUC systems, compared with traditional mainframe) systems.

Answer: C

Explanation:
End-user developed applications may not be subject to an independent outside review by systems analysts and are not created in the context of a formal development methodology. These applications may lack appropriate standards, controls, quality assurance procedures, and documentation. A risk of end-user applications is that management may rely on them as much as traditional applications.

NEW QUESTION # 36
A bank uses customer departmentalization to categorize its departments. Which of the following groups best exemplifies this method of categorization?

A. Community institutional and agricultural banking.
B. South southwest and east.
C. Mortgages credit cards and savings
D. Teller manager and IT specialist

Answer: A

NEW QUESTION # 37
A large hospital has an existing contract with a vendor in another country to provide software support and maintenance of the hospital's patient records information system. From the hospital management's perspective, which of the following controls would be most effective to address privacy risks related to this outsourcing arrangement?

A. Develop an incident monitoring and response plan to track breaches from internal and external sources
B. Include a "right to audit" clause in the contract and impose detailed security obligations on the outsourced vendor
C. Implement mandatory privacy training for management to help with identifying privacy risks when outsourcing services
D. Conduct periodic reviews of the privacy policy to ensure that the existing policy meets current legislation requirements in both regions.

Answer: B

NEW QUESTION # 38
Prices vary directly with capacity usage under:

A. Peak-load pricing.
B. Cost-based pricing.
C. Collusive pricing.
D. Market-based pricing.

Answer: A

Explanation:
Under peak-load pricing, prices vary directly with capacity usage. Thus, when idle capacity is available, that is, when demand falls, the price of a product or service tends to be higher given a peak-load pricing approach.
Topic 3, Volume C

NEW QUESTION # 39
An internal auditor has requested the organizational chart in order to evaluate the control environment of an organization. Which of the following is a disadvantage of using the organizational chart?

A. The organizational chart shows only the line of authority.
B. The organizational chart shows only the senior management positions.
C. The organizational chart shows only formal relationships.
D. The organizational chart is irrelevant when testing the control environment.

Answer: C

NEW QUESTION # 40
......

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Reliable IIA-CIA-Part3 Exam Book | Test IIA-CIA-Part3 Guide Online

Free Download Reliable IIA-CIA-Part3 Exam Book | Valid Test IIA-CIA-Part3 Guide Online: Business Knowledge for Internal Auditing

IIA Business Knowledge for Internal Auditing Sample Questions (Q35-Q40):

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