IIA-CIA-Part3-3P Exam Practice Test Instant Access

Question 1

Which of the following should an organization consider when developing strategic objectives for its business processes?

1) Contribution to the success of the organization.

2) Reliability of operational information.

3) Behaviors and actions expected of employees.

4) How inputs combine with outputs to generate activities.

A1 and 2 only

B1 and 3 only

C2 and 4 only

D3 and 4 only

Answer : B

Question 2

Which of the following statements is true regarding reversing entries in an accounting cycled

AReversing all previous closing adjustments is a mandatory step in the accounting cycle

BReversing entries should be completed at the end of the next accounting period after recording regular transactions of the period

CReversing entries are identical to the adjusting entries made in the previous period.

DReversing entries are the exact opposite of the adjustments made in the previous period.

Answer : D

Question 3

Which of the following IT strategies is most effective for responding to competitive pressures created by the marketplace?

APromote closer linkage between organizational strategy and information.

BProvide users with greater online access to information systems.

CEnhance the functionality of application systems.

DExpand the use of automated controls.

Answer : C

Question 4

Which of the following statements regarding program change management is not correct?

AThe goal of the change management process is to sustain and improve organizational operations.

BThe degree of risk associated with a proposed change determines if the change request requires authorization.

CIn order to protect the production environment, changes must be managed in a repeatable, defined, and predictable manner.

DAll changes should be tested in a non-production environment before migrating to the production environment.

Answer : B

Question 5

Which of the following is based on the concept that there is not one best leadership style and that successful leadership depends on a match between the leader, the situation, and the subordinate?

AAttribute theory.

BPath goal model

CLife cycle model

DContingency theory

Answer : D

Question 6

In order to provide useful information for an organization's risk management decisions, which of the following factors is least important to assess?

AThe underlying causes of the risk.

BThe impact of the risk on the organization's objectives.

CThe risk levels of current and future events.

DThe potential for eliminating risk factors.

Answer : D

Question 7

Which of the following statements is true regarding an organization's servers?

AServers optimize data processing by sharing it with other computers on the information system

BServers manage the interconnectivity of system hardware devices in the information system.

CServers manage the data stored in databases residing on the information system.

DServers enforce access controls between networks transmitting data on the information system

Answer : B

IIA-CIA-Part3-3P CIA Exam Part Three: Business Knowledge for Internal Auditing Exam Practice Test