PROFESSIONAL VALID DUMPS IIA-CIA-PART3 FILES TO OBTAIN IIA CERTIFICATION

Professional Valid Dumps IIA-CIA-Part3 Files to Obtain IIA Certification

Professional Valid Dumps IIA-CIA-Part3 Files to Obtain IIA Certification

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IIA-CIA-Part3 certification exam is one of the most recognized certifications in the field of internal auditing. IIA-CIA-Part3 exam is specifically designed to test the business knowledge of individuals working in the internal auditing profession. IIA-CIA-Part3 Exam is offered by the Institute of Internal Auditors (IIA), which is a professional organization that provides training and certification in the field of internal auditing.

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IIA Business Knowledge for Internal Auditing Sample Questions (Q193-Q198):

NEW QUESTION # 193
Technological uncertainty, subsidy, and spin-offs are usually characteristics of:

  • A. Declining industries.
  • B. Fragmented industries.
  • C. Mature industries.
  • D. Emerging industries.

Answer: D

Explanation:
Explanation


NEW QUESTION # 194
A domestic company has sales divisions in country X and country Y. The company sells only one product. Which costs US $20 per unit to produce. There are no trade barriers or tariffs among the three countries. Information specific to each of the three countries is as follows:

When selling items to its sales division s) in <List A>. the Company should set the <List B>
allowable transfer price.

  • A. Option A
  • B. Option C
  • C. Option D
  • D. Option C

Answer: D

Explanation:
Country X has a higher tax rate than the home country, so the incentive is to transfer profits out of country K. The sales division in country X will be less profitable if it is charged a high transfer price, hence pay less tax.


NEW QUESTION # 195
Which of the following is based on the concept that there is not one best leadership style and that successful leadership depends on a match between the leader, the situation, and the subordinate?

  • A. Life cycle model
  • B. Attribute theory.
  • C. Path goal model
  • D. Contingency theory

Answer: D


NEW QUESTION # 196
Management has implemented such controls as firewalls, password management, independent reconciliation, and audit trails. These controls should be reviewed and evaluated by the internal auditor when doing testing for which key e-commerce audit area?

  • A. Fraud.
  • B. Corruption of data.
  • C. Business interruptions.
  • D. Authentication.

Answer: D

Explanation:
An outline of a possible e-commerce audit protocol for key areas is given in PA 2100-6. In the outline, authentication is given as a possible key audit area, and to test for authentication, the internal auditor should review the policies for authenticating transactions and evaluating controls. Tools that management should have in place include firewalls, password management, independent reconciliation, and audit trails.


NEW QUESTION # 197
Which of the following physical security controls is able to serve as both a detective and preventive control?

  • A. Authentication logs.
  • B. Video surveillance.
  • C. Card key readers.
  • D. Biometric devices

Answer: B


NEW QUESTION # 198
......

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