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The IIA-CIA-Part3-3P exam is designed to evaluate the skills and knowledge of professionals in the field of internal auditing. The exam focuses on areas such as strategic management, risk management, governance, and fraud prevention. It also covers topics such as financial accounting, operations management, and business ethics. Professionals who pass this exam will have the necessary skills and knowledge to evaluate the risk and control environment of an organization.

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IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q275-Q280):

Which of the following does not provide operational assurance that a computer system is operating properly?

  • A. Making system changes.
  • B. Testing policy compliance.
  • C. Performing a system audit.
  • D. Conducting system monitoring.

Answer: A

Which of the following is not a barrier to effective communication?

  • A. Similar frames of reference.
  • B. Lack of source credibility.
  • C. Filtering.
  • D. Communication overload.

Answer: A

Which of me following application controls is the most dependent on the password owner?

  • A. Password selection
  • B. Password lockout
  • C. Password aging
  • D. Password rotation

Answer: A

Which of the following must be adjusted to index a progressive tax system to inflation?

  • A. Tax deductions, exemptions, and tax filings.
  • B. Tax brackets, exemptions, and nominal tax receipts.
  • C. Tax deductions, exemptions, and tax brackets.
  • D. Tax brackets, tax deductions, and tax payments.

Answer: C

An internal auditor for a pharmaceutical company is planning a cybersecurity audit and conducting a risk assessment.
Which of the following would be considered the most significant cyber threat to the organization?

  • A. Cybercriminals hacking into the organization's time and expense system to collect employee personal data.
  • B. Hackers breaching the organization's network to access research and development reports.
  • C. A hacker accessing the financial information of the company.
  • D. A denial-of-service attack that prevents access to the organization's website.

Answer: C


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