Exam Details

  • Exam Code
    :IIA-CIA-PART3
  • Exam Name
    :Certified Internal Auditor - Part 3 study guide with online review
  • Certification
    :IIA Certifications
  • Vendor
    :IIA
  • Total Questions
    :1052 Q&As
  • Last Updated
    :Apr 07, 2025

IIA IIA Certifications IIA-CIA-PART3 Questions & Answers

  • Question 161:

    The head of the research and development department at a manufacturing organization believes that his team lacks expertise in some areas, and he decides to hire more experienced researchers to assist in the development of a new product. Which of the following variances are likely to occur as the result of this decision?

    1.

    Favorable labor efficiency variance.

    2.

    Adverse labor rate variance.

    3.

    Adverse labor efficiency variance.

    4.

    Favorable labor rate variance.

    A. 1 and 2.

    B. 1 and 4.

    C. 3 and 4.

    D. 2 and 3.

  • Question 162:

    According to Maslow's hierarchy of needs theory, which of the following best describes a strategy where a manager offers an assignment to a subordinate specifically to support his professional growth and future advancement?

    A. Esteem by colleagues.

    B. Self-fulfillment.

    C. Sense of belonging in the organization.

    D. Job security.

  • Question 163:

    An organization allows employees to use their personal mobile devices to access its database. Which of the following best maintains the confidentiality of different records within the database?

    A. Regular remote wiping of the mobile devices accessing the database.

    B. Encrypted data transmissions between mobile devices and the database.

    C. Restrictions on the access permissions when mobile devices are used.

    D. The use of two-factor authentication algorithms for those who use remote access.

  • Question 164:

    According to IIA guidance on IT, which of the following best describes a situation where data backup plans exist to ensure that critical data can be restored at some point in the future, but recovery and restore processes have not been defined?

    A. Hot recovery plan.

    B. Warm recovery plan.

    C. Cold recovery plan.

    D. Absence of recovery plan.

  • Question 165:

    Which of the following describes the most appropriate set of tests for auditing a workstation's logical access controls?

    A. Review the list of people with access badges to the room containing the workstation and a log of those who accessed the room.

    B. Review the password length, frequency of change, and list of users for the workstation's login process.

    C. Review the list of people who attempted to access the workstation and failed, as well as error messages.

    D. Review the passwords of those who attempted unsuccessfully to access the workstation and the log of their activity.

  • Question 166:

    During which phase of the contracting process are contracts drafted for a proposed business activity?

    A. Initiation phase.

    B. Bidding phase.

    C. Development phase.

    D. Management phase.

  • Question 167:

    Which of the following is an example of a smart device security control intended to prevent unauthorized users from gaining access to a device's data or applications?

    A. Anti-malware software.

    B. Authentication.

    C. Spyware.

    D. Rooting.

  • Question 168:

    According to IIA guidance on IT, which of the following strategies would provide the most effective access control over an automated point-of-sale system?

    A. Install and update anti-virus software.

    B. Implement data encryption techniques.

    C. Set data availability by user need.

    D. Upgrade firewall configuration.

  • Question 169:

    According to IIA guidance, which of the following statements is true with regard to workstation computers that access company information stored on the network?

    A. Individual workstation computer controls are not as important as companywide server controls.

    B. Particular attention should be paid to housing workstations away from environmental hazards.

    C. Cybersecurity issues can be controlled at an enterprise level, making workstation level controls redundant.

    D. With security risks near an all-time high, workstations should not be connected to the company network.

  • Question 170:

    How do data analysis technologies affect internal audit testing?

    A. They improve the effectiveness of spot check testing techniques.

    B. They allow greater insight into high risk areas.

    C. They reduce the overall scope of the audit engagement.

    D. They increase the internal auditor's objectivity.

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