IIA - THE BEST IIA-CIA-PART3 EXAM STUDY GUIDE

IIA - The Best IIA-CIA-Part3 Exam Study Guide

IIA - The Best IIA-CIA-Part3 Exam Study Guide

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IIA-CIA-Part3 Exam is a computer-based exam that consists of 100 multiple-choice questions. IIA-CIA-Part3 Exam is divided into two parts, with the first part consisting of 30 questions that cover general business knowledge, and the second part consisting of 70 questions that cover more specific areas of internal auditing. Candidates are given 2.5 hours to complete the exam, and must achieve a score of at least 600 out of 750 to pass. Successfully passing IIA-CIA-Part3 exam is a significant achievement for anyone looking to advance their career in internal auditing.

IIA-CIA-Part3 exam is a challenging exam that requires a significant amount of preparation. Candidates are encouraged to review the exam content outline and study materials provided by the IIA. They should also consider taking review courses or working with a study group. Successful candidates will receive the CIA certification, which is a globally recognized professional designation for internal auditors.

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IIA Business Knowledge for Internal Auditing Sample Questions (Q17-Q22):

NEW QUESTION # 17
A cost-volume-profit model developed in a dynamic environment determined that the estimated parameters used may vary between limits. Subsequent testing of the model with respect to all possible values of the estimated parameters is termed:

  • A. A time-series study.
  • B. Statistical hypothesis testing.
  • C. A sensitivity analysis.
  • D. Statistical estimation.

Answer: C

Explanation:
After a problem has been formulated into any mathematical model, it may be subjected to sensitivity analysis. Sensitivity analysis is a method for studying the effects of changes in one or more variables on the results of a decision model.


NEW QUESTION # 18
Through the use of decision models, managers thoroughly analyze many alternatives and decide on the best alternative for the company. Often the actual results achieved from a particular decision are not what was expected when the decision was made. In addition, an alternative that was not selected would have actually been the best decision for the company. The appropriate technique to analyze the alternatives by using expected inputs and altering them before a decision is made is:

  • A. Program evaluation review technique (PERT).
  • B. Sensitivity analysis.
  • C. Linear programming.
  • D. Expected value analysis.

Answer: B

Explanation:
After a problem has been formulated into any mathematical model, it may be subjected to sensitivity analysis. Sensitivity analysis examines how the model's outcomes change as the parameters change.


NEW QUESTION # 19
Which of the following is considered to be a server in a local area network LAN)?

  • A. A device that stores program and data files for users of the LAN.
  • B. The cabling that physically interconnects the nodes of the LAN.
  • C. A workstation that is dedicated to a single user on the LAN.
  • D. A device that connects the LAN to other networks.

Answer: A

Explanation:
A file server is a computer in a network that operates as a librarian. It stores programs and data files for users of the LAN and manages access to them.


NEW QUESTION # 20
Which of the following statements is true concerning the basic accounting treatment of a partnership?

  • A. The basis for sharing net incomes or net kisses must be fixed.
  • B. A partner's capital only changes due to net income or net loss.
  • C. The initial investment of each partner should be recorded at book value.
  • D. The ownership ratio identifies the basis for dividing net income and net toss.

Answer: C


NEW QUESTION # 21
In a critical path analysis, if slack time in an activity exists, the activity:

  • A. Is a backup activity to replace a main activity should it fail.
  • B. Could be delayed without delaying the overall project.
  • C. Involves essentially no time to complete.
  • D. Is not essential to the overall project.

Answer: B

Explanation:
Slack is the free time associated with each activity. In other words, paths that are not critical have slack time. Slack represents unused resources that can be diverted to the critical path.


NEW QUESTION # 22
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