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IIA-CIA-Part3 Test Questions Pdf | Download IIA-CIA-Part3 Pdf

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

Topic
Details

Topic 1

Explain the data analytics process
?Differentiate the various forms of user authentication and authorization controls

Topic 2

Recognize data privacy laws and their potential impact on data security policies and practices
Explain disaster recovery planning site concepts

Topic 3

?Explain general concepts of managerial accounting
?Examine the risk and control implications of common business processes

Topic 4

Define the operational roles of a network administrator, database administrator, and help desk

Topic 5

Recognize core activities in the systems development lifecycle and delivery
Recognize the purpose and applications of IT control frameworks

Topic 6

Recognize the application of data analytics methods in internal auditing
Explain the purpose and use of various information security controls

Topic 7

Explain basic IT infrastructure and network concepts
?Recognize existing and emerging cybersecurity risks

Topic 8

Differentiate types of common physical security controls
Examine common performance measures

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IIA Business Knowledge for Internal Auditing Sample Questions (Q140-Q145):

NEW QUESTION # 140
Which of the following conditions could lead an organization to enter into a new business through internal development rather than through acquisition?

A. The number of bidders to acquire the organization for sale is low.
B. The acquiring organization has information that the selling organization is weak.
C. The condition of the economy is poor.
D. It is expected that there will be slow retaliation from incumbents.

Answer: D

NEW QUESTION # 141
All of the following are potential security issues for e-commerce except:

A. Proliferation of computer viruses.
B. Verification of payment data.
C. Correct identification of transacting parties.
D. Determining who may rightfully make transaction decisions.

Answer: A

Explanation:
E-commerce is the purchase and sale of goods and services by electronic means. Ecommerce may occur via online transactions on public networks electronic data interchange EDI), and email. E- commerce security issues include the correct identification of transacting parties authentication), determining who may rightfully make decisions authorization), and verification of payment data. While proliferation of computer viruses is a general security issue with regard to information systems, it is not a specific risk associated with e- commerce.

NEW QUESTION # 142
Which one of the following statements best describes the asset-liability method of accounting for deferred income taxes?

A. The appropriate tax rate to be reported on the income statement is the tax actually levied in that year, meaning no deferred taxes would be reported.
B. The tax effects of temporary differences are not reported separately but are reported as adjustments to the amounts of specific assets and liabilities and the related revenues and expenses.
C. The amount of deferred tax is based on the tax rates expected to be in effect during the periods in which the deferred tax liability DTL is settled or the deferrer tax asset DTA) is realized.
D. The amount of deferred tax is based on tax rates in effect when temporary differences originate.

Answer: C

Explanation:
A DTA or DTL is measured at the rates expected to apply when it is realized or settled, based on tax laws and rates enacted or substantively enacted as of the balance sheet date.
If different rates apply to different taxable profit levels, a DTA or DTL is measured based on the average rates expected to apply in the periods when the temporary differences are expected to reverse. The tax rate or tax base may vary with the manner of recovery or settlement. For example, one tax rate may apply if an asset is sold immediately and another may apply if it is to be recovered through continued use.

NEW QUESTION # 143
If a bank's activities are categorized under such departments as community banking, institutional banking, and agricultural banking, what kind of departmentalization is being utilized?

A. Customer departmentalization.
B. Product departmentalization.
C. Functional departmentalization.
D. Process departmentalization.

Answer: A

NEW QUESTION # 144
An intruder posing as the organization's CEO sent an email and tricked payroll staff into providing employees' private tax information. What type of attack was perpetrated?

A. Spear phishing attack.
B. Boundary attack.
C. Brute force attack.
D. Spoofing attack.

Answer: A

NEW QUESTION # 145
......

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