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IIA IIA-CIA-Part3-3P Exam Sample Questions

Question # 1

In creating a risk-based plan, which of the following best describes a top-down approach to understanding business processes?

A. Identifying the processes at the activity level.

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

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

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

Answer

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

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Question # 2

Which of the following roles would be least appropriate for the internal audit activity to undertake with regard to an organization's corporate social responsibility (CSR) program?

A. Consult on project design and implementation of the CSR program.

B. Serve as an advisor on internal controls related to CSR.

C. Identify and prioritize the CSR issues that are important to the organization.

D. Evaluate the effectiveness of the organization's CSR efforts.

Answer

C. Identify and prioritize the CSR issues that are important to the organization.

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Question # 3

Which mindset promotes the most comprehensive risk management strategy?

A. Increase shareholder value.

B. Maximize market share.

C. Improve operational efficiency.

D. Mitigate losses.

Answer

A. Increase shareholder value.

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Question # 4

Which of the following purchasing scenarios would gain the greatest benefit from implementing electronic data interchange?

A. A time-sensitive just-in-time purchase environment.

B. A large volume of custom purchases.

C. A variable volume sensitive to material cost.

D. A currently inefficient purchasing process.

Answer

A. A time-sensitive just-in-time purchase environment.

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Question # 5

Which of the following types of analytics would be used by an organization to examine metrics by business units and identity the most profitable business units?

A. Detailed analytics

B. Predictive analytics

C. Diagnostic analytics

D. Prescriptive analytics

Answer

D. Prescriptive analytics

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