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IIA IIA-CIA-Part3-3P Exam Dumps - Actual Questions Answers


IIA-CIA-Part3-3P practice test questions answers

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CIA Exam Part Three: Business Knowledge for Internal Auditing

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IIA-CIA-Part3-3P Questions and Answers

Question # 1

Which of the following statements is true regarding outsourced business processes?

A.

Outsourced business processes should not be considered in the internal audit universe because the controls are owned by the external service provider.

B.

Generally, independence is improved when the internal audit activity reviews outsourced business processes.

C.

The key controls of outsourced business processes typically are more difficult to audit because they are designed and managed externally.

D.

The system of internal controls may be better and more efficient when the business process is

outsourced compared to internally sourced.

Question # 2

During which phase of disaster recovery planning should an organization identify the business units, assets, and systems that are critical to continuing an acceptable level of operations?

A.

Scope and initiation phase.

B.

Business impact analysis.

C.

Plan development.

D.

Testing.

Question # 3

The percentage of sales method, rather than the percentage of receivables method, would be used to estimate uncollectible accounts if an organization seeks to:

A.

Use an aging schedule to more closely estimate uncollectible accounts.

B.

Eliminate the need for an allowance for doubtful accounts.

C.

Emphasize the accuracy of the net realizable value of the receivables on the balance sheet.

D.

Use a method that approximates the matching principle.

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