[Q25-Q47] Pass IIA-CIA-Part3-3P Exam in First Attempt Guaranteed 2022 Dumps!

QUESTION 25
Which of the following risks would involve individuals attacking an oil company’s IT system as a sign of solidarity against drilling in a focal area?

QUESTION 26
If a just-in-time purchasing system is successful in reducing the total inventory costs of a manufacturing company, which of the following combinations of cost changes would be most likely to occur?

QUESTION 27
Which of the following application software features is the least effective control to protect passwords?

QUESTION 28
Which component of an organization’s cybersecurity risk assessment framework would allow management to implement user controls based on a user’s role?

QUESTION 29
Which of me following is applicable to both a job order cost system and a process cost system?

QUESTION 30
Which of the following statements is correct regarding corporate compensation systems and related bonuses?
1) A bonus system should be considered part of the control environment of an organization and should be considered in formulating a report on internal control.
2) Compensation systems are not part of an organization’s control system and should not be reported as such.
3) An audit of an organization’s compensation system should be performed independently of an audit of the control system over other functions that impact corporate bonuses.

QUESTION 31
Which of the following is accurate regarding help desk service providers?

QUESTION 32
An organization is considering mirroring the customer data for one regional center at another center. A disadvantage of such an arrangement would be:

QUESTION 33
When management uses the absorption costing approach, fixed manufacturing overhead costs are classified as which of the following types of costs?

QUESTION 34
Which of the following statements is true regarding an investee that received a dividend distribution from an entity and is presumed to have little influence over the entity?

QUESTION 35
Which of the following best describes a detective control designed to protect an organization from cyberthreats and attacks?

QUESTION 36
An internal auditor reviewed Finance Department records to obtain a list of current vendor addresses The auditor then compared the vendor addresses to a record of employee addresses maintained by the Payroll Department Which of the following types of data analysis did the auditor perform?

QUESTION 37
With regard to disaster recovery planning, which of the following would most likely involve stakeholders from several departments?

QUESTION 38
Which of the following best describes the primary objective of cybersecurity?

QUESTION 39
An organization accomplishes its goal to obtain a 40 percent share of the domestic market, but is unable to get the desired return on investment and output per hour of labor. Based on this information the organization is most likely focused on which of the following?

QUESTION 40
All of the following are possible explanations for a significant unfavorable material efficiency variance except:

QUESTION 41
According to Maslow’s hierarchy of needs theory, which of the Mowing best describes a strategy where a manager offers an assignment to a subordinate specifically to support his professional growth and future advancement?

QUESTION 42
According to IIA guidance, which of the following steps are most important for an internal auditor to perform when evaluating an organization’s social and environmental impact on the local community?
1) Determine whether previous incidents have been reported, managed, and resolved.
2) Determine whether a business contingency plan exists.
3) Determine the extent of transparency in reporting.
4) Determine whether a cost/benefit analysis was performed for all related projects.

QUESTION 43
Refer to the exhibit.
The figure below shows the network diagram for the activities of a large project. What is the shortest number of days in which the project can be completed?

QUESTION 44
An organization has started allowing employees to use their personal smart devices to accept vendor payments. What should the organization’s bring-your-own-device (BYOD) policy include to specifically address security and privacy required by the Payment Card Data Security Standard (PCI DSS)?

QUESTION 45
An internationally recognized brand name is an entrance barrier to new competitors because new competitors would:

QUESTION 46
According to Porter’s model of competitive strategy, which of the following is a generic strategy?
1 Differentiation.
2) Competitive advantage.
3) Focused differentiation.
4) Cost focus.

QUESTION 47
Which of the following security controls would be the most effective in preventing security breaches?