Most Recent IIA-CIA-Part3 Exam Dumps

Prepare for the IIA Certified Internal Auditor-Internal Audit Knowledge Elements exam with our extensive collection of questions and answers. These practice Q&A are updated according to the latest syllabus, providing you with the tools needed to review and test your knowledge.

QA4Exam focus on the latest syllabus and exam objectives, our practice Q&A are designed to help you identify key topics and solidify your understanding. By focusing on the core curriculum, These Questions & Answers helps you cover all the essential topics, ensuring you're well-prepared for every section of the exam. Each question comes with a detailed explanation, offering valuable insights and helping you to learn from your mistakes. Whether you're looking to assess your progress or dive deeper into complex topics, our updated Q&A will provide the support you need to confidently approach the IIA-CIA-Part3 exam and achieve success.

The questions for IIA-CIA-Part3 were last updated on May 5, 2025.

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Question No. 1

An internal auditor discusses user-defined default passwords with the database administrator. Such passwords will be reset as soon as the user logs in for the first time, but the initial value of the password is set as "123456." Which of the following are the auditor and the database administrator most likely discussing in this situation?

AWhether it would be more secure to replace numeric values with characters.

BWhat happens in the situations where users continue using the initial password.

CWhat happens in the period between the creation of the account and the password change.

DWhether users should be trained on password management features and requirements.

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Correct Answer: B

Question No. 2

An organization discovered fraudulent activity involving the employee time-tracking system. One employee regularly docked in and clocked out her co-worker friends on their days off, inflating their reported work hours and increasing their wages. Which of the following physical authentication devices would be most effective at disabling this fraudulent scheme?

AFace or finger recognition equipment,

BRadiofrequency identification chips to authenticate employees with cards.

CA requirement to clock in and clock out with a unique personal identification number.

DA combination of a smart card and a password to clock in and clock out.

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Correct Answer: D

Question No. 3

Which of the following performance measures disincentives engaging in earnings management?

ALinking performance to profitability measures such as return on investment.

BLinking performance to the stock price.

CLinking performance to quotas such as units produced.

DLinking performance to nonfinancial measures such as customer satisfaction and employees training

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Correct Answer: A

Question No. 4

Senior management is trying to decide whether to use the direct write-off or allowance method for recording bad debt on accounts receivables. Which of the following would be the best argument for using the direct write-off method?

AIt is useful when losses are considered insignificant.

BIt provides a better alignment with revenue.

CIt is the preferred method according to The IIA.

DIt states receivables at net realizable value on the balance sheet.

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Correct Answer: C

Question No. 5

Based on lest results, an IT auditor concluded that the organization would suffer unacceptable loss of data if there was a disaster at its data center. Which of the following test results would likely lead the auditor to this conclusion?

ARequested backup tapes were not returned from the offsite vendor In a timely manner.

BReturned backup tapes from the offsite vendor contained empty spaces.

CCritical systems have boon backed up more frequently than required.

DCritical system backup tapes are taken off site less frequently than required

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Correct Answer: D

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