IIA-CIA-PART3 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
    :1429 Q&As
  • Last Updated
    :May 31, 2026

IIA IIA-CIA-PART3 Online Questions & Answers

  • Question 931:

    Which of the following is a management approach to motivating employees?

    A. Providing performance feedback. II. Presenting opportunities for responsibility. III. Satisfying personal needs.
    B. Ill only.
    C. I and II only.
    D. II and Ill only.
    E. I, II, and Ill

  • Question 932:

    Which of the following is the most effective control to prevent unauthorized entrance of a former employee of the organization?

    A. Revoking the former employee's biometrics from the entrance systems
    B. Installing security guards who have undergone a background check at all entrances.
    C. Installing multiple high-powered surveillance cameras throughout the organization
    D. Keeping doors locked and accessible with a key that is provided only to employees

  • Question 933:

    Which of the following are the most appropriate measures for evaluating the change in an organization's liquidity position?

    A. Times interest earned, return on assets, and inventory turnover.
    B. Accounts receivable turnover, inventory turnover in days, and the current ratio.
    C. Accounts receivable turnover, return on assets, and the current ratio.
    D. Inventory turnover in days, the current ratio, and return on equity.

  • Question 934:

    When attempting to devise creative solutions to problems, team members initially should do which of the following?

    A. Suspend assumptions and negative feedback
    B. Weight suggestions based on the speaker's level of authority.
    C. Discuss the details of all options presented
    D. Provide documentation to support their positions

  • Question 935:

    An organization accumulated the following data for the prior fiscal year: Value of Percentage of Quarter Output Produced Cost X $4,750,000

    2. 9

    $4,700,000

    3. 0

    $4,350,000

    3. 2 $4,000,000

    3. 5

    Based on this data, which of the following describes the value of Cost X in relation to the value of Output Produced?

    A. Cost X is a variable cost.
    B. Cost X is a fixed cost.
    C. Cost X is a semi-fixed cost.
    D. Cost X and the value of Output Produced are unrelated.

  • Question 936:

    Which of the following is an example of a nonfinancial internal failure quality cost?

    A. Decreasing gross profit margins over time.
    B. Foregone contribution margin on lost sales.
    C. Defective units shipped to customers.
    D. Excessive time to convert raw materials into finished goods.

  • Question 937:

    Which of the following concepts is not consistent with a successful authoritarian organization?

    A. Each subordinate should only have one superior.
    B. Superiors may have as many subordinates as possible within the superior's span of control.
    C. Responsibility may be delegated.
    D. The hierarchy of authority should be precisely defined.

  • Question 938:

    A production worker in a plant often speaks for the entire work force when problems arise between labor and management. Although this individual has the same level of authority andexpertise as the individual's co-workers, the worker seems to possess a degree of power that others do not have. What type of power does this individual apparently have?

    A. Coercive.
    B. Referent.
    C. Legitimate.
    D. Reward.

  • Question 939:

    Which of the following best describes the function of antivirus programs and rewalls?

    A. They are physical and environmental controls.
    B. They are systems development and acquisition controls.
    C. They are systems software controls.
    D. They are data integrity controls.

  • Question 940:

    A key advantage of developing a computer application by using the prototyping approach is that it:

    A. Does not require testing for user acceptance.
    B. Allows applications to be portable across multiple system platforms.
    C. Is less expensive since it is self-documenting.
    D. Better involves users in the design process.

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