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IIA-CIA-Part3 (Business Knowledge for Internal Auditing) Certification Exam is designed to test the knowledge and skills of internal auditors in the areas of business acumen and understanding of the organization's operations. Business Knowledge for Internal Auditing certification is offered by the Institute of Internal Auditors (IIA), a global organization that provides professional development and certification for internal auditors.

To be eligible to take the IIA-CIA-Part3 Exam, candidates must have completed the first two exams in the CIA series or have a qualifying exemption. Candidates must also have at least two years of internal audit experience or equivalent education or experience in a related field. IIA-CIA-Part3 exam is computer-based and consists of 100 multiple-choice questions. Candidates have 2.5 hours to complete the exam.

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IIA Business Knowledge for Internal Auditing Sample Questions (Q341-Q346):

NEW QUESTION # 341
Passwords far personal computer software programs are designed to prevent:

A. Inaccurate processing of data.
B. Unauthorized access to the computer.
C. Incomplete updating of data files.
D. Unauthorized use of the software.

Answer: D

Explanation:
The use of passwords is an effective control in an online system to prevent unauthorized access to computer files. Lists of authorized users are maintained in the computer. The entry of passwords or ID numbers; a prearranged act of personal questions; and use of badges, magnetic cards, or optically scanned cards may be combined to avoid unauthorized access.

NEW QUESTION # 342
The costs of quality that are incurred in detecting units of product that do not conform to product specifications are referred to as

A. Appraisal costs.
B. Rework costs.
C. Prevention costs.
D. Failure costs.

Answer: A

Explanation:
Appraisal embraces such activities as statistical quality control programs, inspection, and testing. Appraisal costs are those costs such as test equipment maintenance and destructive testing) incurred to detect which products do not conform to specifications.

NEW QUESTION # 343
Which of the following is the best example of IT governance controls?

A. Controls that focus on segregation of duties, financial, and change management,
B. Controls that focus on data structures and the minimum level of documentation required
C. Standards that support IT policies by more specifically defining required actions
D. Personnel policies that define and enforce conditions for staff in sensitive IT areas.

Answer: C

NEW QUESTION # 344
Which of the following is a project planning methodology that involves a complex series of required simulations to provide information about schedule risk?

A. Integrated Project Plan.
B. Monte Carlo Analysis.
C. Project Management Information System (PMIS)
D. Earned Value Management (EVM).

Answer: B

Explanation:
Explanation/Reference: https://opentextbc.ca/projectmanagement/chapter/chapter-16-risk-management-planning-project- management/

NEW QUESTION # 345
Which of the following is not true about the advantages of adopting ISO 9000 standards?

A. ISO 9000 allows entities to understand who internal customers and users are without sharing private information.
B. Adoption of ISO 9000 standards may allow an entity to sell products in foreign markets.
C. ISO registration makes customers more comfortable with the supplier's products and services.
D. ISO registration may help entities discover internal process and quality improvements.

Answer: A

Explanation:
Market pressure is usually the primary reason that entities adopt ISO 9000 standards. However, many entities that register make internal process and quality improvement as a result. ISO 9000 forces entities to share information, which leads to a better understanding of whose internal customers and user are.

NEW QUESTION # 346
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