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IIA Updated IIA-CIA-Part3 Exam Questions and Answers by preston

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IIA IIA-CIA-Part3 Exam Overview :

Exam Name: Internal Audit Function
Exam Code: IIA-CIA-Part3 Dumps
Vendor: IIA Certification: CIA
Questions: 791 Q&A's Shared By: preston
Question 128

A supervisor receives a complaint from an employee who is frustrated about having to learn a new software program. The supervisor responds that the new software will enable the employee to work more efficiently and with greater accuracy. This response is an example of:

Options:

A.

Empathetic listening.

B.

Reframing.

C.

Reflective listening.

D.

Dialogue.

Discussion
Question 129

According to Herzberg ' s Two-Factor Theory of Motivation, which of the following is a factor mentioned most often by satisfied employees?

Options:

A.

Security.

B.

Status.

C.

Recognition.

D.

Relationship with coworkers

Discussion
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Question 130

An organization is planning to outsource its payroll function to an external service provider. The internal auditors advised management of the risks related to outsourcing and the typical controls that should be provided by the external service provider.

Which of the following statements is true regarding the internal auditors’ advice?

Options:

A.

Independence was compromised by recommending internal controls, as the internal auditors will be testing the same controls in the future.

B.

Objectivity was compromised by intervening before the outsourcing procedures and controls were established.

C.

The internal auditors should work directly with the external service provider to ensure basic controls are in place and working as intended.

D.

The external service provider controls recommended by the internal auditors may be insufficient to protect the organization.

Discussion
Question 131

A new manager received computations of the internal fate of return regarding the project proposal. What should the manager compare the computation results to in order to determine whether the project is potentially acceptable?

Options:

A.

Compare to the annual cost of capital

B.

Compare to the annual interest data.

C.

Compare to the required rate of return.

D.

Compare to the net present value.

Discussion
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