CIA Exam Part Three: Business Knowledge for Internal Auditing
Last Update Oct 25, 2026
Total Questions : 488
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Which of the following statements regarding program change management is not correct?
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.
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.
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?
TESTED 02 Nov 2026
