Share Latest Aug-2025 IIA-CIA-Part3-3P DUMP with 487 Questions and Answers [Q230-Q251]

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Share Latest Aug-2025 IIA-CIA-Part3-3P DUMP with 487 Questions and Answers

PDF Dumps 2025 Exam Questions with Practice Test

The CIA Exam Part Three: Business Knowledge for Internal Auditing is a computer-based exam that consists of 100 multiple-choice questions. Test-takers have 2.5 hours to complete the exam, and a passing score of 600 or higher is required to earn the certification. IIA-CIA-Part3-3P exam is available in multiple languages, including English, Spanish, French, German, and Chinese.

The first section of the exam, business acumen, covers the candidate’s understanding of business strategy, operations, and financial analysis. This section measures the candidate’s ability to identify key business risks and to assess the effectiveness of internal controls in managing those risks. It also covers the candidate’s understanding of the role of internal auditing in supporting organizational objectives.

NO.230 Which of the following bring-your-own-device (BYOD) practices is likely to increase the risk of infringement on local regulations such as copyright or privacy laws?

Not installing anti-malware software

Updating operating software in a haphazard manner

Applying a weak password for access to a mobile device

Jailbreaking a locked smart device.

NO.231 Which of the following is a security feature that involves the use of hardware and software to fitter or prevent specific information from moving between the outside network and the outside network?

Authorization

Architecture model

Firewall

Virtual private network

NO.232 An organization is considering mirroring the customer data for one regional center at another center. A disadvantage of such an arrangement would be:

Lack of awareness of the state of processing.

Increased cost and complexity of network traffic.

Interference of the mirrored data with the original source data.

Confusion about where customer data are stored.

NO.233 In creating a risk-based plan, which of the following best describes a top-down approach to understanding business processes?

Identifying the processes at the activity level.

Analyzing the organization’s strategic plan where the business processes are defined.

Analyzing the organization’s objectives and identifying the processes needed to achieve the objectives.

Identifying the risks affecting the organization, the objectives, and then the processes concerned.

NO.234 Which of the following is a typical example of structured data?

Production information maintained in relational tables.

Tweets and posts of users on social media.

Photos and videos stored in hard drive catalogs.

Sales reports documented in word processing software.

NO.235 Which of the following statements is true regarding the use of public key encryption to secure data while it is being transmitted across a network?

Both the key used to encrypt the data and the key used to decrypt the data are made public.

The key used to encrypt the data is kept private but the key used to decrypt the data is made public.

The key used to encrypt the data is made public but the key used to decrypt the data is kept private.

Both the key used to encrypt the data and the key used to decrypt the data are made private.

NO.236 Which of the following statements is true regarding reversing entries in an accounting cycled

Reversing all previous closing adjustments is a mandatory step in the accounting cycle

Reversing entries should be completed at the end of the next accounting period after recording regular transactions of the period

Reversing entries are identical to the adjusting entries made in the previous period.

Reversing entries are the exact opposite of the adjustments made in the previous period.

NO.237 Which of the following is a key component of an organization’s cybersecurity governance?

Administrators monitoring the use, assignment and configuration of privileges on the network.

The IT department establishing implementing, and actively managing security configurations.

Management identifying and classifying the types of critical data in the organization’s system

Senior management of the organization setting the cybersecurity policy

NO.238 All of the following are possible explanations for a significant unfavorable material efficiency variance except:

Cutbacks in preventive maintenance.

An inadequately trained and supervised labor force.

A large number of rush orders.

Production of more units than planned for in the master budget.

NO.239 Which of the following application controls checks the integrity of data entered into a business application?

Input controls.

Output controls

Processing controls

Integrity controls

NO.240 Which of the following is a product-oriented definition of a business rather than a market-oriented definition of a business?

We are a people-and-goods mover.

We supply energy.

We make movies.

We provide climate control in the home.

NO.241 An organization has received funding to continue a program that utilizes an in-house Due to new legislative requirements the application will require additional features to capture information not previously collected Which of the following is the most critical for completing this specific project?

A detailed budget that identifies hardware resources for the project

A Gantt chart that identifies the critical path for completing the project

Change management controls to avoid technical conflicts within the application

A project plan with a flexible scope to accommodate legislative requirements

NO.242 Senior management has decided to implement the Three Lines of Defense model for risk management. Which of the following best describes senior management’s duties with regard to this model?

Ensure compliance with the model.

Identify management functions.

Identify emerging issues.

Set goals for implementation.

NO.243 Which of the following is an example of a risk avoidance response?

Buying an insurance policy to protect against loss events.

Hedging against natural gas price fluctuations.

Selling a non-strategic business unit.

Outsourcing a high risk process to a third party.

NO.244 Which of the following characteristics applies to an organization that adopts a flat structure?

The lower-level managers are encouraged to exercise creativity when solving problems.

The structure is dispersed geographically.

The span of control is wide.

The hierarchy levels are more numerous.

NO.245 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?

Higher cash flow and treasury balances

Higher inventory balances

Higher accounts receivable

Higher accounts payable

NO.246 Which of the following is an example of a nonfinancial internal failure quality cost?

Decreasing gross profit margins over time.

Foregone contribution margin on lost sales.

Defective units shipped to customers.

Excessive time to convert raw materials into finished goods.

NO.247 Technological uncertainty, subsidy, and spin-offs are usually characteristics of:

Fragmented industries.

Declining industries.

Mature industries.

Emerging industries.

NO.248 Which of the following methods is most closely associated to year over year trends?

Horizontal analysis

Vertical analysis

Common-size analysis

Ratio analysis

NO.249 Which of the following performance measures disincentivizes engaging in earnings management?

Linking performance to quotas such as units produced.

Linking performance to the stock price.

Linking performance to nonfinancial measures such as customer satisfaction and employees training.

Linking performance to profitability measures such as return on investment.

NO.250 Which of the following is a disadvantage in a centralized organizational structure?

Communication conflicts.

Slower decision making

Loss of economies of scale

Vulnerabilities in sharing knowledge

NO.251 Which of the following describes the most appropriate set of tests for auditing a workstation’s logical access controls?

Review the list of people with access badges to the room containing the workstation and a log of those who accessed the room.

Review the password length, frequency of change, and list of users for the workstation’s login process.

Review the list of people who attempted to access the workstation and failed, as well as error messages.

Review the passwords of those who attempted unsuccessfully to access the workstation and the log of their activity.

Laden …

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