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

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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: 514 Q&A's Shared By: syeda
Question 16

Which of the following techniques would best detect an inventory fraud scheme?

Options:

A.

Analyze Invoice payments just under individual authorization limits.

B.

Analyze stratification of inventory adjustments by warehouse location.

C.

Analyze inventory invoice amounts and compare with approved contract amounts.

D.

Analyze differences discovered during duplicate payment testing

Discussion
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Question 17

Which of the following situations best applies to an organisation that uses a project, rather than a process, to accomplish its business activities?

Options:

A.

Clothing company designs, makes, and sells a new item.

B.

A commercial construction company is hired to build a warehouse.

C.

A city department sets up a new firefighter training program.

D.

A manufacturing organization acquires component parts from a contracted vendor

Discussion
Question 18

Which of the following would most likely be found in an organization that uses a decentralized organizational structure?

Options:

A.

There is a higher reliance on organizational culture.

B.

There are clear expectations set for employees.

C.

There are electronic monitoring techniques employed

D.

There is a defined code far employee behavior.

Discussion
Question 19

On the last day of the year, a total cost of S 150.000 was incurred in indirect labor related to one of the key products an organization makes. How should the expense be reported on that year's financial statements?

Options:

A.

It should be reported as an administrative expense on the income statement.

B.

It should be reported as period cost other than a product cost on the management accounts

C.

It should be reported as cost of goods sold on the income statement.

D.

It should be reported on the balance sheet as part of inventory.

Discussion
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