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

Question # 1

Which of the following professional organizations sets standards for quality and environmental audits?

A. The Committee of Sponsoring Organizations of the Treadway Commission.

B. The Board of Environmental, Health, and Safety Auditor Certifications.

C. The International Organization of Supreme Audit Institutions.

D. The International Standards Organization.

Answer

D. The International Standards Organization.

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Question # 2

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 # 3

During a review of a web-based application used by customers to check the status of their bank accounts, it would be most important for the internal auditor to ensure that:

A. Access to read application logs is restricted to authorized users.

B. Account balance information is encrypted in the database.

C. The web server used to host the application is located in a physically secure area.

D. Sensitive data, such as account numbers, are submitted using encrypted communications.

Answer

D. Sensitive data, such as account numbers, are submitted using encrypted communications.

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Question # 4

Senior management has decided to implement the Three Lines of Defense model for risk management. Which of the following best describes senior management's duties with regard to this model?

A. Ensure compliance with the model.

B. Identify management functions.

C. Identify emerging issues.

D. Set goals for implementation.

Answer

A. Ensure compliance with the model.

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Question # 5

An organization's balance sheet indicates that the total asset amount and the total capital stock amount remained unchanged from one year to the next, and no dividends were declared or paid. However, the organization reported a loss of $200,000. Which of the following describes the most likely year-over-year change to the organization's total liabilities and total stockholder equity?

A. The total liabilities and total stockholder equity both increased.

B. The total liabilities and total stockholder equity both decreased.

C. The total liabilities decreased, and the total stockholder equity increased.

D. The total liabilities increased, and the total stockholder equity decreased.

Answer

D. The total liabilities increased, and the total stockholder equity decreased.

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