IIA-CIA-PART3 ACTUAL TEST & IIA-CIA-PART3 DUMPS TORRENT & IIA-CIA-PART3 ACTUAL QUESTIONS

IIA-CIA-Part3 Actual Test & IIA-CIA-Part3 Dumps Torrent & IIA-CIA-Part3 Actual Questions

IIA-CIA-Part3 Actual Test & IIA-CIA-Part3 Dumps Torrent & IIA-CIA-Part3 Actual Questions

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IIA-CIA-Part3 certification is an important step for internal auditors looking to advance their careers and increase their value to their organizations. By demonstrating a deep understanding of business processes and organizational structures, certified professionals are better equipped to provide valuable insights and recommendations to their organizations.

IIA-CIA-Part3 or Business Knowledge for Internal Auditing is an important exam for individuals who wish to pursue a career in internal auditing. IIA-CIA-Part3 Exam is designed to test the candidate's understanding and knowledge of business management principles, financial management, and risk management. It is also designed to evaluate the candidate's ability to apply these principles to the internal auditing process.

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Latest IIA-CIA-Part3 Braindumps Questions & Valid IIA-CIA-Part3 Test Book

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IIA Business Knowledge for Internal Auditing Sample Questions (Q65-Q70):

NEW QUESTION # 65
According to the COSO enterprise risk management (ERM) framework, which of the following is not a typical responsibility of the chief risk officer?

  • A. Guiding integration of ERM with other management activities.
  • B. Providing the board with an independent, objective risk perspective on financial reporting.
  • C. Defining ERM roles and responsibilities.
  • D. Establishing risk category definitions and a common risk language for likelihood and impact measures.

Answer: B


NEW QUESTION # 66
Which of the following activities best illustrates a user's authentication control?

  • A. Users have to validate their identity with a smart card.
  • B. Functions can toe performed based on access rights
  • C. Identity requests are approved in two steps.
  • D. Logs are checked for misaligned identities and access rights.

Answer: A


NEW QUESTION # 67
Which of the following criteria would be most useful to a sales department manager in evaluating the performance of the manager's customer-service group?

  • A. The customer is always right.
  • B. Customer complaints should be processed promptly.
  • C. All customer inquiries should be answered within 7 days of receipt.
  • D. Employees should maintain a positive attitude when dealing with customers.

Answer: C

Explanation:
A criterion that requires all customer inquiries to be answered within 7 days of receipt permits accurate measurement of performance. The quantitative and specific nature of the appraisal using this standard avoids the vagueness, subjectivity, and personal bias that may afflict other forms of personnel evaluations.


NEW QUESTION # 68
Which of the following actions should an internal auditor take to clean the data obtained for analytics purposes?

  • A. Define analytics objectives and establish outcomes.
  • B. Deploys data visualization tool.
  • C. Adopt standardized data analysis software.
  • D. Eliminate duplicate records.

Answer: D


NEW QUESTION # 69
The unit selling price of a new entity's product is US $10,000. The buyers are provided with a 2-year warranty that is expected to cost the entity US $250 per unit in the year of the sale and US $750 per unit in the year following the sale. The entity sold 80 units in the first year of operation and 100 units in the second year. Actual payments for warranty claims were US $10,000 and US $65,000 in years one and two, respectively. The amount charged to warranty expense during the second year of operation is:

  • A. US $65,000
  • B. US $85,000
  • C. US $25,000
  • D. US $100,000

Answer: D

Explanation:
Under the accrual method, the total estimated warranty costs are charged to operating expense in the year of sale. The total estimated warranty cost per unit is US $1,000$250 +$750). In year two, 100 units were sold, so the warranty expense recognized is US $100,000.


NEW QUESTION # 70
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