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

Question # 1

Which of the following is a limiting factor for capacity expansion?

A. Government pressure on organizations to increase or maintain employment.

B. Production orientation of management.

C. Lack of credible market leader in the industry.

D. Company diversification.

Answer

D. Company diversification.

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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

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 # 4

Which audit approach should be employed to test the accuracy of information housed in a database on an un-networked computer?

A. Submit batches of test transactions through the current system and verify with expected results.

B. Use a test program to simulate the normal data entering process.

C. Select a sample of records from the database and ensure it matches supporting documentation.

D. Evaluate compliance with the organization's change management process.

Answer

C. Select a sample of records from the database and ensure it matches supporting documentation.

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Question # 5

Organizations use matrix management to accomplish which of the following?

A. To improve the chain of command.

B. To strengthen corporate headquarters.

C. To focus better on a single market.

D. To increase lateral communication.

Answer

D. To increase lateral communication.

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