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Valid IIA-CIA-Part3 Exam Syllabus, Certification IIA-CIA-Part3 Dump

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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.

>> Valid IIA-CIA-Part3 Exam Syllabus <<

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IIA Business Knowledge for Internal Auditing Sample Questions (Q495-Q500):

NEW QUESTION # 495
The four categories of costs associated with product quality costs are:

A. External failure, internal failure, training, and appraisal.
B. External failure, internal failure, prevention, and appraisal.
C. External failure, internal failure, prevention, and carrying.
D. Warranty, product liability, training, and appraisal.

Answer: B

Explanation:
Prevention costs are incurred to prevent defects. Appraisal costs are incurred to detect defective output during and after the production process. Internal failure costs are associated with defective output discovered before shipping. External failure costs are associated with defective output discovered after it has reached the customer.

NEW QUESTION # 496
If the amount to be received in 4 years is US $137,350, and given the correct factor from the 10% time-value-of-money table below, what is the current investment?

A. US $30,034.33
B. US $93.810.05
C. US $43,329.44
D. US $201,094.14

Answer: B

Explanation:
The current investment is the present value of the given future amount. It equals the future amount multiplied by the factor for the present value of US $1 for four periods at 10%. Accordingly, the current investment is US $93,810.05$137,350 .6830).

NEW QUESTION # 497
Several organizations have developed a strategy to open co-owned shopping malls. What would be the primary purpose of this strategy?

A. To exploit core competence.
B. To increase market synergy.
C. To deliver enhanced value.
D. To reduce costs.

Answer: B

NEW QUESTION # 498
Traditional information systems development procedures that ensure proper consideration
of controls may not be followed by users developing end-user computing EUC) applications.
Which of the following is a prevalent risk in the development of EUC applications?

A. Management may be less capable of reacting quickly to competitive pressures due to increased application development time.
B. Management decision making may be impaired due to diminished responsiveness to management's requests for computerized information.
C. Management may incur increased application development and maintenance costs for EUC systems, compared with traditional mainframe) systems.
D. Management may place the same degree of reliance on reports produced by EUC applications as it does on reports produced under traditional systems development procedures.

Answer: D

Explanation:
End-user developed applications may not be subject to an independent outside review by systems analysts and are not created in the context of a formal development methodology. These applications may lack appropriate standards, controls, quality assurance procedures, and documentation. A risk of end-user applications is that management may rely on them as much as traditional applications.

NEW QUESTION # 499
Is PERT analysis a control tool or a planning tool?

A. Option A
B. Option D
C. Option C
D. Option C

Answer: D

Explanation:
PERT Program Evaluation and Review Technique) is applied in the management of complex projects. It analyzes the project in terms of its component activities and determines their sequencing and timing. Thus, it systematically combines planning with control.

NEW QUESTION # 500
......

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