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

Topic	Details
Topic 1	?Recognize advanced and emerging financial accounting concepts Describe revenue cycle, current asset management activities and accounting, and supply chain management
Topic 2	?Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.) Organizational Objectives, Behavior, and Performance
Topic 3	Explain the purpose and use of various information security controls Differentiate types of common physical security controls (cards, keys, biometrics, etc.)
Topic 4	Describe cybersecurity and information security-related policies Describe management’s effectiveness to lead, mentor, guide people, build organizational commitment
Topic 5	Organizational Structure and Business Processes Infrastructure and IT Control Frameworks
Topic 6	Differentiate the various forms of user authentication and authorization controls Identify concepts and underlying principles of financial accounting
Topic 7	Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.) Examine common performance measures
Topic 8	Explain disaster recovery planning site concepts Recognize the purpose and applications of IT control frameworks

>> Valid IIA-CIA-Part3-3P Exam Topics <<

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IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q387-Q392):

NEW QUESTION # 387
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. X must consolidate the financial statements for both organizations
• B. Y should be listed as an investment asset on X's balance sheet
• 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: B
NEW QUESTION # 388
Which of the following steps should an internal auditor take during an audit of an organization's business continuity plans?
1) Evaluate the business continuity plans for adequacy and currency.
2) Prepare a business impact analysis regarding the loss of critical business.
3) Identify key personnel who will be required to implement the plans.
4) Identify and prioritize the resources required to support critical business processes.

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

Answer: A
NEW QUESTION # 389
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.

• A. 1 only
• B. 3 only
• C. 2 only
• D. 2 and 3 only

Answer: A
NEW QUESTION # 390
Which of the following performance measures would be appropriate for evaluating an investment center, which has responsibility for its revenues, costs, and investment base, but would not be appropriate for evaluating cost, revenue, or profit centers?

• A. A flexible budget.
• B. A contribution margin income statement by segment.
• C. Variance analysis.
• D. Residual income.

Answer: D
NEW QUESTION # 391
At what stage of project integration management would a project manager and project management team typically coordinate the various technical and organizational interfaces that exist in the project?

• A. Project quality planning.
• B. Integrated change control.
• C. Project plan development.
• D. Project plan execution.

Answer: C
NEW QUESTION # 392
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