Iia exams lab exactprep Iia-cia-part3-3p Questions by Frida q195 vce pdf

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Exam Name:	CIA Exam Part Three: Business Knowledge for Internal Auditing
Exam Code:	IIA-CIA-Part3-3P Dumps
Vendor:	IIA	Certification:	CIA
Questions:	488 Q&A's	Shared By:	frida

Question 24

Which of the following would provide the most relevant assurance that the application under development will provide maximum value to the organization?

Options:

Use of a formal systems development lifecycle.

End-user involvement.

Adequate software documentation.

Formalized non-regression testing phase.

Discussion

Question 25

All of the following are possible explanations for a significant unfavorable material efficiency variance except:

Options:

Cutbacks in preventive maintenance.

An inadequately trained and supervised labor force.

A large number of rush orders.

Production of more units than planned for in the master budget.

Discussion

Question 26

According to the International Professional Practices Framework, which of the following statements is true regarding a corporate social responsibility (CSR) program?

1) Every employee generally has a responsibility for ensuring the success of CSR objectives.

2) The board has overall responsibility for the effectiveness of internal control processes associated with CSR.

3) Public reporting on the CSR governance process is expected.

4) Organizations generally have flexibility regarding what is included in a CSR program.

Options:

1, 2, and 3 only

1, 2, and 4 only

1, 3, and 4 only

2, 3, and 4 only

Discussion

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Question 27

Which of the following methods, if used in conjunction with electronic data interchange (EDI), will improve the organization's cash management program, reduce transaction data input time and errors, and allow the organization to negotiate discounts with EDI vendors based on prompt payment?

Options:

Electronic funds transfer.

Knowledge-based systems.

Biometrics.

Standardized graphical user interface.

Discussion

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