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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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The IIA-CIA-Part3-3P exam is a crucial certification for internal auditors who are seeking to enhance their knowledge and skills in the field of internal auditing. This certification is recognized globally and is highly valued by employers. It is an essential certification for those who wish to pursue a career in internal auditing or advance their careers in this field. The exam is a challenging one, but with proper preparation and study, professionals can pass it and gain the necessary skills and knowledge to excel in their careers.

Overall, the IIA-CIA-Part3-3P exam is a challenging but rewarding step in the CIA certification process. By demonstrating their knowledge of business knowledge for internal auditing, candidates can gain the recognition and credibility needed to succeed in this important profession.

IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q39-Q44):

NEW QUESTION # 39
An internal auditor reviewed Finance Department records to obtain a list of current vendor addresses The auditor then compared the vendor addresses to a record of employee addresses maintained by the Payroll Department Which of the following types of data analysis did the auditor perform?

  • A. Joining data sources
  • B. Duplicate testing.
  • C. Classification
  • D. Gap analysis

Answer: C


NEW QUESTION # 40
An organization has recorded the following profit and expenses:
Profit before interest and tax
$200,000
Sales
$2,300,000
Purchases of materials
$700,000
Interest expenses
$30,000
If the value-added tax (VAT) rate is 20 percent and the corporate tax rate is 30 percent, which of the following is the amount of VAT that the organization has to pay?

  • A. $60,000
  • B. $320,000
  • C. $34,000
  • D. $51,000

Answer: B


NEW QUESTION # 41
Which of the following would be a risk in the development of end-user computing (EUC) applications, compared to traditional information systems?

  • A. Since development time is typically longer for EUC applications, management may not be able to respond quickly to competitive pressures
  • B. Management might place the same degree of reliance in reports produced by EUC applications as it does in reports produced under traditional systems development procedures.
  • C. The organization may incur higher application development and maintenance costs for EUC systems.
  • D. Management may not be able to make quick and accurate decisions due to a diminished capacity to respond to managerial requests for computerized information

Answer: B


NEW QUESTION # 42
According to Porter's model of competitive strategy, which of the following is a generic strategy?
1 Differentiation.
2) Competitive advantage.
3) Focused differentiation.
4) Cost focus.

  • A. 3 and 4 only
  • B. 1, 3, and 4 only
  • C. 1, 2, 3, and 4
  • D. 2 only

Answer: B


NEW QUESTION # 43
Which of the following examples demonstrates that the internal audit activity uses descriptive analytics in its engagements?

  • A. An internal auditor analyzed electricity production and sales interim reports and compiled a risk assessment.
  • B. An internal auditor extracted sales data to a spreadsheet and applied judgmental analysis for sampling.
  • C. An internal auditor classified solar panel sales by region and discovered unsuccessful sales representatives.
  • D. An internal auditor broke down a complex process into smaller pieces to make it more understandable.

Answer: A


NEW QUESTION # 44
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