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IIA-CIA-Part3 (Business Knowledge for Internal Auditing) certification exam is a globally recognized certification exam that is designed to test the knowledge and skills of internal auditors in the area of business knowledge. Business Knowledge for Internal Auditing certification exam is offered by the Institute of Internal Auditors (IIA) and is considered one of the most respected certifications in the field of internal auditing.

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In order to be eligible to take the IIA-CIA-Part3 exam, candidates must have completed the IIA-CIA-Part1 and IIA-CIA-Part2 exams or have obtained a waiver. They must also meet the IIA's experience requirements, which vary depending on their educational background. Overall, the IIA-CIA-Part3 Certification Exam is a challenging but rewarding certification that can help internal auditors take their careers to the next level.

IIA Business Knowledge for Internal Auditing Sample Questions (Q401-Q406):

NEW QUESTION # 401
According to MA guidance on IT. which of the following best describes a logical access control?

A. Maintain current role definitions to ensure appropriate segregation of duties
B. Require swipe cards to control entry into secure data centers
C. Require complex passwords to be established and changed quarterly
D. Monitor access to the data center with closed circuit camera surveillance.

Answer: C

NEW QUESTION # 402
Which of the following statements is true regarding user-developed applications (UDAs)?

A. UDAs typically are subjected to application development and change management controls.
B. Using UDAs typically enhances the organization's ability to comply with regulatory factors.
C. UDAs are less flexible and more difficult to configure than traditional IT applications.
D. Updating UDAs may lead to various errors resulting from changes or corrections.

Answer: D

NEW QUESTION # 403
Finance and operating leases differ in that the lesser:

A. Makes rent payments that are actually installment payments constituting a payment of both principal and interest only under a finance lease.
B. Obtains use of the asset only under a finance lease.
C. Is using the lease as a source of financing only under an operating lease.
D. Finances the transaction through the leased asset only under a finance lease.

Answer: D

Explanation:
A lease is a rental or sub-purchase arrangement between a lesser the owner or seller of the property) and a lesser the renter or purchaser). The issue in all leases is whether the risks and rewards of ownership have been transferred from the lesser to the lessee. If so, the lease should be accounted for as a sale-purchase, i.e., a finance lease. If the risks and rewards of ownership have not transferred, the lease is a rental arrangement and is called an operating lease. In effect, the lesser provides financing for an installment purchase, and the lessee's payments include both principal and interest components.

NEW QUESTION # 404
Philip enterprises, distributor of compact disks(CDS),is developing its budgeted cost of goods sold for 1998.Philip has developed the following range of sales estimates and associated probabilities for the year:

Philip's cost of goods sold averages 80% of sales. t hat is the expected value of Philip's 1998 budgeted cost of goods sold?

A. US $85,000
B. US $67,200
C. US $84,000
D. US $68,000

Answer: B

Explanation:
The expected value is calculated by weighting each sales estimate by the probability of its occurrence. Consequently, the expected value of sales is US $84,000 [$60,000 .25) + $85,000 .40) + $100,000 .35)]. Cost of goods sold is therefore US $67,200 800/0 $84,000).

NEW QUESTION # 405
What dollar sales volume, to the nearest dollar, would be required in Year 2 to earn the same net income as in Year 1?

A. US $10,374,000
B. US $6,938,031
C. US $8,736,000
D. US $9,576,000

Answer: D

Explanation:
To earn the same net income in Year 2 as in Year 1. the contribution margin must equal the sum of the Year 1 pretax operating in Mme and the Year 2 fixed costs. The pretax operating income is calculated as US $3,429,360 $9,000,000 - $4,050,000 variable +coots
-$1.520.640 fixed costs). Fixed costs in Year 2 will be the same as in 1 year except for an increase of I IS $29,520 in fixed selling expenses, a total of US $1,550,160 $1.520014U as previously calculated + $29.520). The desired Year 2 sales volume must equal the Year 2 contribution margin of US $4,979,520 $3.429.360 desired pretax operating income + $1,550,160 fixed coats in year 2) divided by the contribution margin ratio CMR). The CMR may be determined from the unit price constant at US $9,000,000 +150,000 units = US $60 per unit) and unit variable cost data. Unit direct materials cost in Year 2 will increase by 10% to US $13.20 [$1.l $1.800.000 - 150,000 units)]. Unit direct labor cost in Year 2 is given as US $5.40. Unit variable overhead cost is constant at US $720 $1.080.000 150,000 units). Unit variable selling expense is constant at US$3.00 $450,000 + 150,000 units). Thus, total unit variable cost is US $28.80 $13.20 + $5.40 + $7.20 + $3.00), and the UCM is US $31.20 $60 unit selling price -1001 1101 The CMR is therefore US $.52 $31.20
-$60.00), and the desired Year 2 sales volume is US $9,576,1- oil [$4,979,520 CM - $.52).

Data regarding Year 1 operations for an enterprise that had no beginning or ending The enterprise estimates that next year direct materials costs will increase by 10% and direct labor costs will increase by US $0.60 per unit to US $5.40 per unit. In addition, fixed selling expenses will increase by US $29.520_ All other costs will be incurred at the same rates or amounts as the current year.

NEW QUESTION # 406
......

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IIA Business Knowledge for Internal Auditing Sample Questions (Q401-Q406):

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