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Exam Name:
Business Knowledge for Internal Auditing
Exam Code:
IIA-CIA-Part3
Questions:
416
Update Date
May 21, 2025
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Practice of Internal Auditing

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Essentials of Internal Auditing

Sample Questions


IIA-CIA-Part3 Sample Question 1


Which of the following factors is most likely to lead to a lack of cohesiveness in a project
team?

A. Prestige 
B. Small size. 
C. Competition 
D. Common threat 


ANSWER : A



IIA-CIA-Part3 Sample Question 2


According to IIA guidance on IT. which of the following plans would pair the identification of
critical business processes with recovery time objectives?

A. The business continuity management charter. 
B. The business continuity risk assessment plan 
C. The business impact analysis plan 
D. The business case for business continuity planning 


ANSWER : C



IIA-CIA-Part3 Sample Question 3


In which of the following scenarios would transfer pricing be used?

A. Company A owns Company B; Company B sells goods to Company A. 
B. Company A does not own Company B. Company A charges Company B a fee to sellCompany B's goods without taking ownership of the goods. 
C. Company A owns both Company B and Company C; all three companies sell goods tothe public. 
D. Company A moves goods internally from one location to another. 


ANSWER : A



IIA-CIA-Part3 Sample Question 4


Which of the following is based on the concept that there is not one best leadership style
and that successful leadership depends on a match between the leader, the situation, and
the subordinate?

A. Attribute theory. 
B. Path goal model 
C. Life cycle model 
D. Contingency theory 


ANSWER : D



IIA-CIA-Part3 Sample Question 5


According to MA guidance, which of the following best describes an adequate management
(audit) trail application control for the general ledger?

A. Report identifying data that is outside of system parameters 
B. Report identifying general ledger transactions by time and individual 
C. Report comparing processing results with original input 
D. Report confirming that the general ledger data was processed without error. 


ANSWER : B



IIA-CIA-Part3 Sample Question 6


An organization is experiencing a high turnover. Which of the following can human
resources deploy to effectively detect the root cause of turnover? 

A. Require regular performance appraisals 
B. Perform exit interviews 
C. Encourage periodic rotation of employee duties. 
D. Ensure mandatory vacations 


ANSWER : B



IIA-CIA-Part3 Sample Question 7


How do data analysis technologies affect internal audit testing?

A. They improve the effectiveness of spot check testing techniques 
B. They allow greater insight into high risk areas. 
C. They reduce the overall scope of the audit engagement. 
D. They increase the internal auditor's objectivity 


ANSWER : B



IIA-CIA-Part3 Sample Question 8


Which of the following options correctly defines a transmission control protocol/Internet
protocol (TCP/IP)?

A. System software that acts as an interface between a user and a computer. 
B. A standardized set of guidelines that facilitates communication between computers ondifferent networks. 
C. System software that translates hypertext markup language to allow users to view aremote webpage. 
D. A network of servers used to control a variety of mission-critical operations. 


ANSWER : B



IIA-CIA-Part3 Sample Question 9


Which of the following is most important for an internal auditor to check with regard to the
database version?

A. Verify whether the organization uses the most recent database software version 
B. Verify whether the database software version is supported by the vendor. 
C. Verify whether the database software version has been recently upgraded 
D. Verify whether access to database version information is appropriately restricted 


ANSWER : B



IIA-CIA-Part3 Sample Question 10


Which of the following concepts of managerial accounting is focused on allocating
overheads to products?

A. Theory of constraints 
B. Just-in-time method 
C. Activity-based costing 
D. Break-even analysis 


ANSWER : C



IIA-CIA-Part3 Sample Question 11


Which of the following re a result of implementing an e-commerce system, which relies
heavily on electronic data interchange and electronic funds transfer, for purchasing and
billing?

A. Higher cash flow and treasury balances 
B. Higher inventory balances 
C. Higher accounts receivable 
D. Higher accounts payable 


ANSWER : C



IIA-CIA-Part3 Sample Question 12


The critical path for any project is the path that exhibits which of the following
characteristics?

A. Has the longest duration in time. 
B. Costs the most money. 
C. Requires the largest amount of labor 
D. Is deemed most important to the project. 


ANSWER : A



IIA-CIA-Part3 Sample Question 13


A rapidly expanding retail organization continues to be tightly controlled by its original small
management team. Which of the following is a potential risk in this vertically centralized
organization?

A. Lack of coordination among different business units. 
B. Operational decisions are inconsistent with organizational goals. 
C. Suboptimal decision-making. 
D. Duplication of business activities. 


ANSWER : C



IIA-CIA-Part3 Sample Question 14


According to MA guidance on IT. which of the following controls the routing of data packets
to link computers?

A. Operating system. 
B. Control environment. 
C. Network. 
D. Application program code. 


ANSWER : C



IIA-CIA-Part3 Sample Question 15


Organization X owns a 38 percent equity stake in Organization Y. Which of the following
statements is true regarding the financial treatment for this relationship?

A. Y should be listed as an investment asset on X's balance sheet 
B. X must consolidate the financial statements for both organizations 
C. Y should be reported as a footnote to X's financial statements 
D. Y should not be reported by X as X does not have a controlling interest 


ANSWER : A



IIA-CIA-Part3 Sample Question 16


Organization X owns a 38 percent equity stake in Organization Y. Which of the following
statements is true regarding the financial treatment for this relationship?

A. Y should be listed as an investment asset on X's balance sheet 
B. X must consolidate the financial statements for both organizations 
C. Y should be reported as a footnote to X's financial statements 
D. Y should not be reported by X as X does not have a controlling interest 


ANSWER : A



IIA-CIA-Part3 Sample Question 17


Which of the following statements is most accurate with respect to various forms, elements,
and characteristics of business contracts?

A. A contract is a tool used by both suppliers and customers, the model and complexity ofwhich generally remains constant 
B. Collaboration during contract negotiation encourages stakeholders to developconsensus but typically increases cycle times and the likelihood that the contract will fail 
C. Differing legal requirements affect the attitudes of contracting parties as well as thelength content and language of contracts 
D. A contract is a tool used by both suppliers and customers though it offers commercialassurance of the relationship, purely from a customer perspective 


ANSWER : C



IIA-CIA-Part3 Sample Question 18


Which of the following recognized competitive strategies focuses on gaining efficiencies?

A. Focus 
B. Cost leadership 
C. Innovation 
D. Differentiation 


ANSWER : B



IIA-CIA-Part3 Sample Question 19


An organization's headquarters is centrally located and the organization runs numerous
computer applications in multiple sites. Which of the following would be the most
appropriate approach for conducting an audit of the mainframe computer'

A. Conduct an individual audit of the mainframe general controls and separate applicationcontrol audits of the individual applications in a phased manner 
B. Conduct a single consolidated audit of both the mainframe general controls and theapplication controls for all of the applications that use the mainframe 
C. Conduct individual audits of each application and include in each audit the generalcontrols of the mainframe relevant to the individual application 
D. Conduct a series of location-based audits that cover both the general and application ITcontrols m an systems across the location 


ANSWER : A



IIA-CIA-Part3 Sample Question 20


Which of the following statements is true regarding an organization's servers?

A. Servers optimize data processing by sharing it with other computers on the informationsystem 
B. Servers manage the interconnectivity of system hardware devices in the informationsystem. 
C. Servers manage the data stored in databases residing on the information system. 
D. Servers enforce access controls between networks transmitting data on the informationsystem 


ANSWER : B



IIA-CIA-Part3 Sample Question 21


Which of the following statements is true regarding cybersecurity risk?

A. Cybersecurity risks are identical across all organizations regardless of industry 
B. Installation of antivirus and malware software prevents cybersecurity risks 
C. Deployment of proper cybersecurity measures assures business success 
D. Information value extends the emergence of cybersecurity risks 


ANSWER : C



IIA-CIA-Part3 Sample Question 22


The greatest advantage of functional departmentalization is that it:

A. Facilitates communication between primary functions. 
B. Helps to focus on the achievement of organizational goals. 
C. Provides for efficient use of specialized knowledge . 
D. Accommodates geographically dispersed companies 


ANSWER : C



IIA-CIA-Part3 Sample Question 23


An organization's network administrator received an email that appeared to come from the
organization's external IT service provider requesting his credentials to perform an update
of a server operating system If the IT service provider did not send the email, which of the
following best describes the likely purpose of the email?

A. An attempt at phishing. 
B. An attempt at penetration testing 
C. An attempt to patch the server 
D. An attempt to launch malware 


ANSWER : A



IIA-CIA-Part3 Sample Question 24


Which of the following situations best applies to an organization that uses a project rather
man a process to accomplish its business activities?

A. A clothing company designs makes and sells a new item. 
B. A commercial constructor company is hired to build a warehouse. 
C. A city department sets up a new firefighter training program. 
D. A manufacturing organization acquires component parts from a contracted vendor 


ANSWER : B



IIA-CIA-Part3 Sample Question 25


Which of the following IT operational areas is responsible for the integrity of data flow within
an organization?

A. Network 
B. Database 
C. Operating system 
D. Server 


ANSWER : A



IIA-CIA-Part3 Sample Question 26


Which of the following statements about mentoring is true?
1. Mentoring can be used effectively for increasing employee retention
2. Mentoring can be used effectively in reducing employees frustration.
3. Mentoring can be used effectively for increasing organization communication.
4. Mentoring can be used effectively as a short term activity consisting of instruction and
training

A. 1 2. and 3 only. 
B. 1. 2 and 4 only 
C. 1, 3. and 4 only. 
D. 1,2. 3, and 4 


ANSWER : A



IIA-CIA-Part3 Sample Question 27


An organization uses the management-by-objectives method, whereby employee
performance is based on defined goals Which of the following statements is true regarding
this approach?

A. It is particularly helpful to management when the organization is facing rapid change 
B. It is a more successful approach when adopted by mechanistic organizations 
C. It is more successful when goal-setting is performed not only by management, but by anteam members, including lower-level staff. 
D. It is particularly successful in environments that are prone to having poor employeremployee relations 


ANSWER : C



IIA-CIA-Part3 Sample Question 28


Which of the following characteristics is most important specifically for a global manager to
possess in order to be successful?

A. Knowledge of different languages. 
B. Understanding of uncertainty avoidance differences 
C. Emotional intelligence 
D. Cultural intelligence 


ANSWER : D



IIA-CIA-Part3 Sample Question 29


An organization is developing a new online collaboration tool for employees. The tool
includes a homepage that is customized to each employee according to his department
and job function Which of the following engagements should be conducted to ensure that
the organization has included all departments and job functions in the system before it is
implemented?

A. An application control review 
B. A source code review 
C. A design review 
D. An access control review 


ANSWER : C



IIA-CIA-Part3 Sample Question 30


According to IIA guidance, which of the following is the correct order to conduct a business
impact analysis (BIA) for the potential loss of an organization's network services''
1. identify resources and partners to provide required recovery services
2. Identify the business processes supporting the network functionality
3. Obtain approval of the BIA from the operating managers relative to their areas of
responsibility
4. Identify the business impact if the network services cannot be performed

A. 1, 2, 3, 4 
B. 2, 1, 4, 3 
C. 2, 4, 1, 3 
D. 4, 2, 1, 3 


ANSWER : B



IIA-CIA-Part3 Sample Question 31


Which of the following controls would be the most effective in preventing the disclosure of
an organization s confidential electronic information?

A. Non-disclosure agreements between the firm and its employees 
B. Logs of user activity within the information system 
C. Two-factor authentication for access into the information system 
D. Limited access to information based on employee duties 


ANSWER : D



IIA-CIA-Part3 Sample Question 32


Which of the following IT controls includes protection for mainframe computers and
workstations?

A. Change management controls 
B. Physical and environmental controls. 
C. System software controls 
D. Organization and management controls 


ANSWER : C



IIA-CIA-Part3 Sample Question 33


Which of the following financial instruments should be recorded at fair market value on the
financial statements?

A. Accounts receivable in the short term 
B. Bonds to be held to maturity. 
C. Notes receivable in the short term 
D. Bonds to be held for sale in the short term. 


ANSWER : D



IIA-CIA-Part3 Sample Question 34


Which of the following financial instruments should be recorded at fair market value on the
financial statements?

A. Accounts receivable in the short term 
B. Bonds to be held to maturity. 
C. Notes receivable in the short term 
D. Bonds to be held for sale in the short term. 


ANSWER : D



IIA-CIA-Part3 Sample Question 35


An organization with global headquarters in the United States has subsidiaries in eight
other nations. If the organization operates with an ethnocentric attitude, which of the
following statements is true?

A. Standards used for evaluation and control are determined at local subsidiaries, not setby headquarters. 
B. Orders, commands and advice are sent to the subsidiaries from headquarters. 
C. People of local nationality are developed for the best positions within their own country 
D. There is a significant amount of collaboration between headquarters and subsidiaries. 


ANSWER : B



IIA-CIA-Part3 Sample Question 36


Which of the following IT-related activities is most commonly performed by the second line
of defense?

A. Block unauthorized traffic. 
B. Encrypt data. 
C. Review disaster recovery test results. 
D. Provide independent assessment of IT security. 


ANSWER : C



IIA-CIA-Part3 Sample Question 37


Which of the following is improved by the use of smart devices?

A. Version control 
B. Privacy 
C. Portability 
D. Secure authentication 


ANSWER : C



IIA-CIA-Part3 Sample Question 38


Which of the following is an example of a physical security control that should be in place at
an organization's data center?

A. Backup servers in the data center are stored in an environmentally controlled location 
B. All users have a unique ID and password to access data 
C. Swipe cards are used to access the data center 
D. Firewalls and antivirus protection are in place to prevent unauthorized access to data. 


ANSWER : C



IIA-CIA-Part3 Sample Question 39


With regard to disaster recovery planning, which of the following would most likely involve
stakeholders from several departments?

A. Determining the frequency with which backups will be performed. 
B. Prioritizing the order in which business systems would be restored. 
C. Assigning who in the IT department would be involved in the recovery procedures. 
D. Assessing the resources needed to meet the data recovery objectives 


ANSWER : B



IIA-CIA-Part3 Sample Question 40


When using data analytics during a review of the procurement process what is the first step
in the analysis process?

A. Identity data anomalies and outliers 
B. Define questions to be answered 
C. identify data sources available 
D. Determine the scope of the data extract 


ANSWER : C



IIA-CIA-Part3 Sample Question 41


During an audit of the organization's annual financial statements, the internal auditor notes
that the current cost of goods sold percentage is substantially higher than in prior years.
Which of the following is the most likely explanation for this increase?

A. Cost of raw material inventory items is decreasing. 
B. Process to manufacture goods is more efficient. 
C. Labor productivity to produce goods is increasing. 
D. Write-off of inventory is increasing. 


ANSWER : A



IIA-CIA-Part3 Sample Question 42


The mobility of personal smart devices significantly increases which of the following risks?

A. Data integrity risks 
B. Compliance risks. 
C. Physical security risks 
D. Privacy risks 


ANSWER : C



IIA-CIA-Part3 Sample Question 43


Organizations mat adopt just-in-time purchasing systems often experience which of the
following? 

A. A slight increase in carrying costs. 
B. A greater need for inspection of goods as the goods arrive. 
C. A greater need for linkage with a vendor s computerized order entry system. 
D. An increase in the number of suitable suppliers 


ANSWER : C



IIA-CIA-Part3 Sample Question 44


Which of the following is an example of a phishing attack?

A. An employee receives an email that appears to be from the organization's bank, thoughit is not. The employee replies to the email and sends the requested confidentialinformation. 
B. An organization's website has been hacked. The hacker added political content that isnot consistent with the organization's views. 
C. An organization's systems have been compromised by malicious software. The softwarelocks the organization's operating system until d ransom is paid.
D. An organization's communication systems have been intercepted. A communicationsession is controlled by an unauthorized third party. 


ANSWER : A



IIA-CIA-Part3 Sample Question 45


An internal auditor is evaluating an organization's business continuity management
program According to HA guidance on IT. which of the following tests would best
demonstrate the ability to perform Key processes without significant problems?

A. End-to-end testing 
B. IT systems and application walkthrough 
C. Tabletop or boardroom-style testing 
D. Desk check testing 


ANSWER : A



IIA-CIA-Part3 Sample Question 46



The balanced scorecard approach differs from traditional performance measurement
approaches because it adds which of the following measures?
1. Financial measures
2. Internal business process measures.
3. Client satisfaction measures
4. Innovation and learning measures

A. 1 only. 
B. 2 and 4 only. 
C. 3 and 4 only. 
D. 2, 3, and 4 only 


ANSWER : D



IIA-CIA-Part3 Sample Question 47


Which of the following statements is true regarding the risks associated with the increased
use of smart devices at work?

A. Due to their small size and portability smart devices and their associated data aretypically less susceptible to physical loss 
B. The Bluetooth and WI-FI features of smart devices enhance the security of data while intransit 
C. The global positioning system (GPS) capability of smart devices could be exploited toplan cyberattacks 
D. When the user fads to perform jailbreaking or rooting, data security and privacy risks weincreased 


ANSWER : C



IIA-CIA-Part3 Sample Question 48


New data privacy laws require an organization to use collected customer information for me
sole purpose of meeting the organization's business requirements. Which of the following
best addresses the risk of the organization not complying with this objective?

A. Provide training on social engineering attacks 
B. Encrypt the customer information retained by the organization 
C. Establish policies that discipline those who misuse customer information 
D. Allocate access profiles for each end user of the information 


ANSWER : B



IIA-CIA-Part3 Sample Question 49


Which of the following is a cybersecurity monitoring activity that involves assessing the
strength of an organization's IT protection?

A. Boundary defense 
B. Malware defense 
C. Penetration tests 
D. Wireless access controls 


ANSWER : A



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