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As the name suggests, the IIA-CIA-Part3 Exam focuses on the practical application of business concepts to internal auditing. It covers a wide range of topics, including business acumen, financial management, risk management, and governance. IIA-CIA-Part3 exam is divided into two parts, with the first part consisting of 125 multiple choice questions, and the second part consisting of 100 multiple choice questions. Candidates are given four hours to complete the exam.

IIA-CIA-Part3 certification exam is highly valued by employers as it demonstrates a candidate's ability to apply business concepts to the internal audit process. Holding this certification can help internal auditors advance their careers and increase their earning potential. It also demonstrates a commitment to professional development and a willingness to stay up-to-date with industry trends and best practices.

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IIA-CIA-Part3 (Business Knowledge for Internal Auditing) Exam is a certification program offered by the Institute of Internal Auditors (IIA) to individuals looking to establish themselves as qualified internal auditors. IIA-CIA-Part3 exam is the third part of the Certified Internal Auditor (CIA) program, which is a globally recognized certification for internal auditors. The IIA-CIA-Part3 Exam focuses on testing the candidate's knowledge of business processes, financial management, information technology, and risk management.

IIA Business Knowledge for Internal Auditing Sample Questions (Q225-Q230):

NEW QUESTION # 225
A key advantage of developing a computer application by using the prototyping approach is that it:

A. Does not require testing for user acceptance.
B. Better involves users in the design process.
C. Allows applications to be portable across multiple system platforms.
D. Is less expensive since it is self-documenting.

Answer: B

NEW QUESTION # 226
Which of the following best describes a man-in-the-middle cyber-attack?

A. The perpetrator is able to disable default security controls and introduce additional vulnerabilities
B. The perpetrator is able to delete data on the network without physical access to the device.
C. The perpetrator is able to exploit network activities for unapproved purposes.
D. The perpetrator is able to take over control of data communication in transit and replace traffic.

Answer: D

NEW QUESTION # 227
On December 31, Year 1, XYZ led 5-year bonds with a face amount of US $1 million.
The bonds carry a stated interest rate of 10% and were sold at par. Interest is payable annually on December 31 According to the provisions of the bond denture, XYZ was to make annual deposits into a bond sinking fund (beginning December 31, Year 2) to accumulate the funds necessary to retire the bonds at their maturity. On December 31 Year 5, all required interest payments and sinking-fund payments due to date had been made on schedule. If the sinking-fund assets are properly classified as noncurrent. How should the balance of bonds payable be classified on the December 31 Year 5 balance sheet?

A. Contra to long-term investments.
B. Current liability
C. Deferred credit.
D. Long-term liability.

Answer: B

Explanation:
A current liability is an obligation on that is expected to be settled within the normal operating cycle or is due to be settled within1 2 months of the balance sheet date. Any other liability is noncurrent. Some current liabilities are included in the working capital employed in the normal operating e.g., trade payables and accrued employee operating costs. Current liabilities not settled within the normal operating cycle include the current part of interest-bearing debt, dividends, income taxes, and bank overdrafts. Thus, the bends payable should be classified as current because they are due to be settled within 12 months. Under the Standards, the classification of the sinking-fund assets is irrelevant to the classification of the bond payable.

NEW QUESTION # 228
According to I1A guidance on IT. which of the following activities regarding information security Is most likely to be the responsibility of line management as opposed to executive management, internal auditors, or the board?

A. Assess information control environments.
B. Review and monitor security controls.
C. Provide oversight to the security function.
D. Dedicate sufficient security resources.

Answer: D

NEW QUESTION # 229
Which of the following should be included in a data privacy poky?
1. Stipulations for deleting certain data after a specified period of time.
2. Guidance on acceptable methods for collecting personal data.
3. A requirement to retain personal data indefinitely to ensure a complete audit trail,
4. A description of what constitutes appropriate use of personal data.

A. 2 and 3 only
B. 2, 3, and 4 only
C. 1, 2 and 4 only
D. 1 and 2 only

Answer: C

NEW QUESTION # 230
......

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