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IIA IIA-CIA-Part3-3P Exam Syllabus Topics:

TopicDetails
Topic 1
  • Explain basic IT infrastructure and network concepts
  • Identify project management techniques
Topic 2
  • Recognize the various forms and elements of contracts
  • Describe the strategic planning process and key activities
Topic 3
  • ?Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.)
  • Organizational Objectives, Behavior, and Performance
Topic 4
  • ?Recognize advanced and emerging financial accounting concepts
  • Describe revenue cycle, current asset management activities and accounting, and supply chain management
Topic 5
  • Differentiate the various forms of user authentication and authorization controls
  • Identify concepts and underlying principles of financial accounting
Topic 6
  • Describe cybersecurity and information security-related policies
  • Describe management’s effectiveness to lead, mentor, guide people, build organizational commitment
Topic 7
  • Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.)
  • Examine common performance measures

IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q47-Q52):

NEW QUESTION # 47
According to the ISO 14001 standard, which of the following is not included in the requirements for a quality management system?

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

Answer: B


NEW QUESTION # 48
Which of the following concepts of managerial accounting is focused on allocating overheads to products?

  • A. Just-in-time method
  • B. Theory of constraints
  • C. Break-even analysis
  • D. Activity-based costing

Answer: D


NEW QUESTION # 49
Which of me following is true of matrix organizations?

  • A. It is best suited for firms with scattered locations or for multi-lira. large-scale firms
  • B. A combination of product and functional departments allows management lo utilize personnel from various functions
  • C. A unity-of-command concept requires employees to report technically, functionally, and administratively to the same manager
  • D. Authority responsibility and accountability of the units involved may vary based on the project's life, or the organization's culture

Answer: B


NEW QUESTION # 50
In which of the following scenarios would transfer pricing be used?

  • A. Company A owns both Company B and Company C; all three companies sell goods to the public.
  • B. Company A owns Company B; Company B sells goods to Company
  • C. Company A moves goods internally from one location to another.
  • D. Company A does not own Company
    Company A charges Company B a fee to sell Company B's goods without taking ownership of the goods.

Answer: B


NEW QUESTION # 51
The decision to implement enhanced failure detection and back-up systems to improve data integrity is an example of which risk response?

  • A. Risk sharing.
  • B. Risk avoidance.
  • C. Risk acceptance.
  • D. Risk reduction.

Answer: D


NEW QUESTION # 52
......

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