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CIA CIA Exam Part Three: Business Knowledge for Internal Auditing

CIA Exam Part Three: Business Knowledge for Internal Auditing

Last Update Sep 18, 2026
Total Questions : 488

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Questions 2

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

Options:

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

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

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

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

Discussion 0

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Questions 3

What must be monitored in order to manage risk of consumer product inventory obsolescence?

1) Inventory balances.

2) Market share forecasts.

3) Sales returns.

4) Sales trends.

Options:

1 only

4 only

1 and 4 only

1, 2, and 3 only

Discussion 0

Questions 4

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 0

Questions 5

At what point during the systems development process should an internal auditor verify that the new application's connectivity to the organization's other systems has been established correctly?

Options:

Prior to testing the new application.

During testing of the new application.

During implementation of the new application.

During maintenance of the new application.

Discussion 0

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Questions

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488

2026-07-31