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IIA IIA-CIA-Part3-3P Dumps Questions Answers

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Pass IIA Certification Exam CIA Exam Part Three: Business Knowledge for Internal Auditing Braindumps

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CIA Exam Part Three: Business Knowledge for Internal Auditing Questions and Answers

Questions 1

During an audit of the organization's annual financial statements, the internal auditor notes that the current cost of goods sold percentage is substantially higher than in prior years. Which of the following is the most likely explanation for this increase?



Cost of raw material inventory items is decreasing.


Process to manufacture goods is more efficient.


Labor productivity to produce goods is increasing.


Write-off of inventory is increasing.

Questions 2

Which of the following best describes a transformational leader, as opposed to a transactional leader?



The leader searches for deviations from the rules and standards and intervenes when deviations exist.


The leader intervenes only when performance standards are not met.


The leader intervenes to communicate high expectations.


The leader does not intervene to promote problem-solving.

Questions 3

Which of the following are the most common characteristics of big data?



Visibility, validity, vulnerability


Velocity, variety volume.


Complexity completeness constancy


Continuity, control convenience

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