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IIA-CIA-Part3-3P certification exam is a crucial step in the career of anyone who wants to become a certified internal auditor. CIA Exam Part Three: Business Knowledge for Internal Auditing certification exam focuses on the business knowledge necessary for internal auditing. IIA-CIA-Part3-3P exam is designed to test the candidate's understanding of fundamental business concepts and how they relate to internal auditing. IIA-CIA-Part3-3P exam is divided into three sections, each focusing on a different aspect of business knowledge.

IIA-CIA-Part3-3P exam is a computer-based test that consists of 100 multiple-choice questions. Candidates have 2.5 hours to complete the exam, which is administered at Pearson VUE testing centers around the world. The passing score for IIA-CIA-Part3-3P exam is 600 on a scale of 250-750.

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IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q248-Q253):

NEW QUESTION # 248
According to IIA guidance, which of the following would be a primary reason for an internal auditor to test the organization's IT contingency plan?

A. To ensure that adequate controls exist to prevent any significant business interruptions.
B. To ensure that deficiencies identified by the audit are promptly addressed.
C. To identify and address potential security weaknesses within the system.
D. To ensure that tests contribute to improvement of the program.

Answer: D

NEW QUESTION # 249
Which of the following options correctly defines a transmission control protocol/Internet protocol (TCP/IP)?

A. System software that acts as an interface between a user and a computer.
B. System software that translates hypertext markup language to allow users to view a remote webpage.
C. A network of servers used to control a variety of mission-critical operations.
D. A standardized set of guidelines that facilitates communication between computers on different networks.

Answer: D

NEW QUESTION # 250
In mergers and acquisitions, which of the following is an example of a horizontal combination?

A. A petroleum processing company acquires an agro-processing firm.
B. Dairy manufacturing company taking over a large dairy farm.
C. A baker taking over a competitor.
D. A movie producer acquires movie theaters.

Answer: C

NEW QUESTION # 251
An organization accumulated the following data for the prior fiscal year:
Value of Percentage of
Quarter
Output Produced
Cost X
1
$4,750,000
2.9
2
$4,700,000
3.0
3
$4,350,000
3.2
4
$4,000,000
3.5
Based on this data, which of the following describes the value of Cost X in relation to the value of Output Produced?

A. Cost X is a semi-fixed cost.
B. Cost X is a fixed cost.
C. Cost X and the value of Output Produced are unrelated.
D. Cost X is a variable cost.

Answer: B

NEW QUESTION # 252
Which of the following performance measures includes both profits and investment base?

A. A flexible budget.
B. Residual income.
C. A contribution margin income statement by segment.
D. Variance analysis.

Answer: B

NEW QUESTION # 253
......

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