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IIA IIA-CIA-Part3-3P Exam Syllabus Topics:

Topic	Details
Topic 1	Explain general concepts of managerial accounting Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.)
Topic 2	?Recognize advanced and emerging financial accounting concepts Describe revenue cycle, current asset management activities and accounting, and supply chain management
Topic 3	Examine the risk and control implications of common business processes Appraise the risk and control implications of different organizational configuration structures
Topic 4	Explain basic IT infrastructure and network concepts Identify project management techniques
Topic 5	Organizational Structure and Business Processes Infrastructure and IT Control Frameworks
Topic 6	Explain disaster recovery planning site concepts Recognize the purpose and applications of IT control frameworks

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IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q249-Q254):

NEW QUESTION # 249
Which of the following is an element of effective negotiating?

• A. Focusing on interests rather than on obtaining a winning position.
• B. Basing the agreement on negotiating power and positioning leverage.
• C. Ensuring that the other party has a personal stake in the agreement.
• D. Considering a few select choices during the settlement phase.

Answer: A
NEW QUESTION # 250
Which of the following is a characteristic of an emerging industry?

• A. Low number of new firms.
• B. Established strategy of players.
• C. Technical expertise.
• D. High unit costs.

Answer: D
NEW QUESTION # 251
in which of the following technical infrastructure audits should attention be turned to physical security and environmental controls?

• A. Data center review
• B. Database review
• C. Operating systems review
• D. Network configuration review

Answer: A
NEW QUESTION # 252
An internal auditor is reviewing the organization's performance appraisal process. Which of the following methods would be most effective to identify stereotyping?

• A. Analyze the number and percentages of employee appraisals that fall into each rating category
• B. Use a behaviorally anchored rating scale to Break down jobs into their components.
• C. Compare the ratings of selective employees with their previous appraisals.
• D. Analyze and compare the ratings for different classes or groupings of employees.

Answer: C
NEW QUESTION # 253
Which of the following statements pertaining to a market skimming pricing strategy is not true?

• A. The strategy is favored when there is insufficient market capacity and competitors cannot increase market capacity.
• B. The strategy is favored when buyers are relatively insensitive to price increases.
• C. The strategy is favored when unit costs fall with the increase in units produced.
• D. The strategy is favored when high price is perceived as high quality.

Answer: C
NEW QUESTION # 254
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