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IIA-CIA-Part3 practice test questions answers

IIA IIA-CIA-Part3 Dumps Questions Answers

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Last Update: Dec 2, 2021
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IIA IIA-CIA-Part3 Dumps Questions Answers

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Business Knowledge for Internal Auditing Questions and Answers

Questions 1

A retail organization mistakenly did not include S10.000 of inventory in the physical count at the end of the year. What was the impact to the organization's financial statements?



Cost of sales and net income are understated


Cost of sales and net income are overstated


Cost of sales is understated and net income is overstated.


Cost of sales is overstated and net income is understated.

Questions 2

What is the most significant potential problem introduced by just-in-time inventory systems?



They require significant computer resources.


They are susceptible to supply-chain disruptions.


They require complicated materials-supply contracts.


They prevent manufacturers from scaling up or down to meet changing demands.

Questions 3

Based on lest results an IT auditor concluded that the organization would suffer unacceptable toss 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?



Requested backup tapes were not returned from the offsite vendor in a timely manner


Returned backup tapes from the offsite vendor contained empty spaces


Critical systems have been Backed up more frequently than required.


Critical system backup tapes are taken off site less frequently than required.

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