REALISTIC IIA VALID EXAM IIA-CIA-PART3 VCE FREE ARE LEADING MATERIALS & TRUSTED IIA-CIA-PART3: BUSINESS KNOWLEDGE FOR INTERNAL AUDITING

Realistic IIA Valid Exam IIA-CIA-Part3 Vce Free Are Leading Materials & Trusted IIA-CIA-Part3: Business Knowledge for Internal Auditing

Realistic IIA Valid Exam IIA-CIA-Part3 Vce Free Are Leading Materials & Trusted IIA-CIA-Part3: Business Knowledge for Internal Auditing

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IIA-CIA-Part3 exam is designed for internal auditors who want to enhance their knowledge and skills in business-related areas. It is also suitable for those who want to pursue a career in internal auditing or those who wish to enhance their knowledge in business management. IIA-CIA-Part3 exam is particularly relevant for internal auditors who work in industries such as finance, healthcare, and manufacturing, where business knowledge is essential.

IIA-CIA-Part3 certification is highly valued by employers and is recognized as a mark of excellence in the field of internal auditing. Business Knowledge for Internal Auditing certification demonstrates that the holder has the knowledge and skills necessary to perform audits in a variety of industries and business environments. It is also an important step in the career progression of internal auditors, as it demonstrates a commitment to professional development and ongoing learning.

To be eligible to take the IIA-CIA-Part3 Certification Exam, candidates must have completed the IIA-CIA-Part1 and IIA-CIA-Part2 exams, and have at least 24 months of internal auditing experience. IIA-CIA-Part3 exam is administered by the Institute of Internal Auditors (IIA) and is available in multiple languages. The IIA also offers a range of study materials, including textbooks, practice exams, and online courses, to help candidates prepare for the exam. With the IIA-CIA-Part3 Certification Exam, internal auditors can demonstrate their expertise in business knowledge and gain a competitive edge in their careers.

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IIA Business Knowledge for Internal Auditing Sample Questions (Q366-Q371):

NEW QUESTION # 366
Effective internal control for application development should provide for which of the following?
I A project steering committee to initiate and oversee the system
II A technical systems programmer to evaluate systems software
III Feasibility studies to evaluate existing systems
IV The establishment of standards for systems design and programming

  • A. II, Ill, and IV only
  • B. I and Ill only.
  • C. I, Ill, and IV only.
  • D. I, II, and IV only

Answer: C

Explanation:
Effective systems development requires participation by top management. This can be achieved through a steering committee composed of higher-level representatives of system users. The committee approves or recommends projects and reviews their progress.
Studies of the economic, operational, and technical feasibility of new applications necessarily entail evaluations of existing systems. Another necessary control is the establishment of standards for system design and programming. Standards represent user and system requirements determined during systems analysis.


NEW QUESTION # 367
Subsequent measurement of trade receivables is at:

  • A. Amortized cost
  • B. Fair value through equity
  • C. Fair value through profit or loss
  • D. Cost

Answer: A

Explanation:
According to IAS 39, subsequent measurement of financial assets including derivatives that are assets) is at fair value with certain exceptions. Loans and receivables and held-tomaturity investments are measured at amortized cost using the effective interest method. Unquoted equity instruments whose fair value is not reliably measurable are reported at cost.


NEW QUESTION # 368
During disaster recovery planning, the organization established a recovery point objective. Which of the following best describes this concept?

  • A. The minimum recovery resources needed after the occurrence of an incident
  • B. The maximum tolerable downtime after the occurrence of an incident.
  • C. The maximum tolerable risk related to the occurrence of an incident
  • D. The maximum tolerable data loss after the occurrence of an incident.

Answer: D


NEW QUESTION # 369
What are the objectives of governance as defined by the Standards?

  • A. Organize, assign, authorize, and implement.
  • B. Add value, improve, assure, and conform.
  • C. Identify, assess, manage, and control.
  • D. Inform, direct, manage, and monitor.

Answer: D


NEW QUESTION # 370
CORRECT TEXT
A has a times-interest-earned ratio of:
A Pour times
B. Five times
C. 10 times
D. 15 times

Answer:

Explanation:
B


NEW QUESTION # 371
......

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