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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	Organizational Structure and Business Processes Infrastructure and IT Control Frameworks
Topic 3	Explain general concepts of managerial accounting Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.)
Topic 4	Describe cybersecurity and information security-related policies Describe management’s effectiveness to lead, mentor, guide people, build organizational commitment
Topic 5	Differentiate the various forms of user authentication and authorization controls Identify concepts and underlying principles of financial accounting
Topic 6	Explain disaster recovery planning site concepts Recognize the purpose and applications of IT control frameworks
Topic 7	Recognize the various forms and elements of contracts Describe the strategic planning process and key activities
Topic 8	Examine the risk and control implications of common business processes Appraise the risk and control implications of different organizational configuration structures

IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q179-Q184):

NEW QUESTION # 179
Which of the following descriptions of the internal control system are indicators that risks are managed effectively?
1) Existing controls promote compliance with applicable laws and regulations.
2) The control environment is designed to address all identified risks to the organization.
3) Key controls for significant risks to the organization remain consistent over time.
4) Monitoring systems are in place to alert management to unexpected events.

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

Answer: C
NEW QUESTION # 180
A manager has allowed a subordinate employee to have greater control and responsibility over the tasks that he performs. This is an example of which of the following?

• A. Job enlargement.
• B. Job enlargement.
• C. Job rotation
• D. Horizontal loading of the job.

Answer: B
NEW QUESTION # 181
Unsecured loans are loans:

• A. That appear to be too risky for most lenders to consider.
• B. Granted on the basis of a company's credit standing.
• C. That do not have to be repaid for over one year.
• D. Backed by mortgaged assets.

Answer: B
NEW QUESTION # 182
Which of the following is false with regard to Internet connection firewalls?

• A. Firewalls may be software-based or hardware-based.
• B. Firewalls provide network administrators tools to retaliate against hackers.
• C. Firewalls can protect against computer viruses.
• D. Firewalls monitor attacks from the Internet.

Answer: C
NEW QUESTION # 183
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?

• A. Sense of belonging in the organization
• B. Sell-fulfillment
• C. Job security
• D. Esteem by colleagues

Answer: B
NEW QUESTION # 184
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