IIA-CIA-Part3-3P PDF get - Business Knowledge for Internal Auditing Updated: 2024
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Exam Code: IIA-CIA-Part3-3P Business Knowledge for Internal Auditing PDF get January 2024 by Killexams.com team
IIA-CIA-Part3-3P Business Knowledge for Internal Auditing
Exam Specification: IIA-CIA-Part3-3P Business Knowledge for Internal Auditing
Exam Name: IIA-CIA-Part3-3P Business Knowledge for Internal Auditing
Exam Code: IIA-CIA-Part3-3P
Exam Duration: 180 minutes
Passing Score: 600 out of 800
Exam Format: Multiple-choice
Exam Delivery: Proctored online or at a testing center
1. Business Acumen and Global Business Environment
- Understanding the organization's business model
- Economic and industry analysis
- Global business trends and challenges
2. Organizational Structures and Governance
- Types of organizational structures
- Governance frameworks and best practices
- Board of directors and executive management roles
3. Risk Management
- Principles and concepts of risk management
- Enterprise risk management frameworks
- Risk assessment methodologies
4. Financial Management and Budgeting
- Financial statements analysis
- Budgeting and forecasting processes
- Key financial ratios and performance indicators
5. Operations Management
- Process mapping and improvement techniques
- Supply chain management
- Quality management principles
6. Project Management and IT Governance
- Project management methodologies and tools
- IT governance frameworks and controls
- Information security and data privacy
7. Regulatory and Legal Considerations
- Compliance frameworks and requirements
- Laws and regulations impacting internal auditing
- Ethical considerations and professional standards
1. Demonstrate understanding of the organization's business model and its impact on internal auditing.
2. Analyze the global business environment and its implications for internal auditors.
3. Evaluate different organizational structures and their influence on internal auditing activities.
4. Assess governance frameworks and best practices to ensure effective oversight.
5. Apply risk management principles and techniques to identify and mitigate risks.
6. Interpret financial statements and analyze financial performance for effective auditing.
7. Understand operations management concepts and their relevance to internal auditing.
8. Apply project management methodologies and assess IT governance controls.
9. Identify and comply with relevant laws, regulations, and ethical considerations.
10. Demonstrate knowledge of professional standards and code of ethics in internal auditing.
Section 1: Business Acumen and Global Business Environment (10%)
- Organization's business model and value proposition
- Economic and industry analysis techniques
- Global business trends and their impact on internal auditing
Section 2: Organizational Structures and Governance (15%)
- Types of organizational structures and their implications
- Governance frameworks and their role in internal auditing
- Board of directors and executive management oversight
Section 3: Risk Management (20%)
- Risk management principles and concepts
- Enterprise risk management frameworks and methodologies
- Risk assessment techniques for internal auditors
Section 4: Financial Management and Budgeting (20%)
- Financial statements analysis and interpretation
- Budgeting and forecasting processes in organizations
- Key financial ratios and performance indicators for internal auditors
Section 5: Operations Management (15%)
- Process mapping and improvement methodologies
- Supply chain management and its impact on internal auditing
- Quality management principles for internal auditors
Section 6: Project Management and IT Governance (10%)
- Project management methodologies and tools
- IT governance frameworks and controls for internal auditors
- Information security and data privacy considerations
Section 7: Regulatory and Legal Considerations (10%)
- Compliance frameworks and requirements
- Laws and regulations relevant to internal auditing
- Ethical considerations and professional standards for internal auditors
Section 8: Professional Standards and Code of Ethics (10%)
- International Standards for the Professional Practice of Internal Auditing (Standards)
- Code of Ethics for internal auditors
|Business Knowledge for Internal Auditing
IIA Knowledge PDF Download
Other IIA examsCCSA Certification in Control Self-Assessment (IIA-CCSA)
CFSA Certified Financial Services Auditor (IIA-CFSA)
IIA-CIA-Part1 Certified Internal Auditor - Part 1, The Internal Audit Activitys Role in Governance, Risk, and Control
IIA-CIA-Part2 Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
IIA-CIA-Part3 Certified Internal Auditor - Part 3, Business Analysis and Information Technology
IIA-ACCA ACCA CIA Challenge
IIA-CRMA Certification in Risk Management Assurance (CRMA)
IIA-CIA-Part3-3P Business Knowledge for Internal Auditing
IIA-CRMA-ADV Certification in Risk Management Assurance (CRMA Advanced)
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Business Knowledge for Internal Auditing
An organization facing rapid growth decides to employ a third party service provider to manage its customer
relationship management function .
Which of the following is true regarding the supporting application software used by that provider compared to an in-
house developed system?
1) Updating documentation is always a priority.
2) System availability is usually more reliable.
3) Data security risks are lower.
4) Overall system costs are lower.
A. 1 and 2 only
B. 1 and 3 only
C. 2 and 4 only
D. 3 and 4 only
Which of the following budgets must be prepared first?
A. Cash budget.
B. Production budget.
C. Sales budget.
D. Selling and administrative expenses budget.
Which is the least effective form of risk management?
A. Systems-based preventive control.
B. People-based preventive control.
C. Systems-based detective control.
D. People-based detective control.
Which of the following statements accurately describes one of the characteristics that distinguishes a multinational
company from a domestic company?
A. A multinational company has stockholders in other countries.
B. A multinational company exports its products to other countries.
C. A multinational company operates outside of its country of origin.
D. A multinational company uses raw materials and components from more than one country.
A holding company set up a centralized group technology department, using a local area network with a mainframe
computer to process accounting information for all companies within the group. An internal auditor would expect to
find all of the following controls within the technology department except:
A. Adequate segregation of duties between data processing controls and file security controls.
B. Documented procedures for remote job entry and for local data file retention.
C. Emergency and disaster recovery procedures and maintenance agreements in place to ensure continuity of
D. Established procedures to prevent and detect unauthorized changes to data files.
During which phase of disaster recovery planning should an organization identify the business units, assets, and
systems that are critical to continuing an acceptable level of operations?
A. Scope and initiation phase.
B. Business impact analysis.
C. Plan development.
An organization is considering the outsourcing of its business processes related to payroll and information technology
Which of the following is the most significant area of concern for management regarding this proposed agreement?
A. Ensuring that payments to the vendor are appropriate and timely for the services delivered.
B. Ensuring that the vendor has complete management control of the outsourced process.
C. Ensuring that there are means of monitoring the efficiency of the outsourced process.
D. Ensuring that there are means of monitoring the effectiveness of the outsourced process.
Which of the following is the best approach to overcome entry barriers into a new business?
A. Offer a standard product that is targeted in the recognized market.
B. Invest in commodity or commodity-like product businesses.
C. Enter into a slow-growing market.
D. Use an established distribution relationship.
In terms of international business strategy, which of the following is true regarding a multi-domestic strategy?
A. It uses the same products in all countries.
B. It centralizes control with little decision-making authority given to the local level.
C. It is an effective strategy when large differences exist between countries.
D. It provides cost advantages, improves coordinated activities, and speeds product development.
According to the Standards, which of the following is based on the assertion that the quality of an organizationís risk
management process should Excellerate with time?
A. Process element.
B. Key principles.
C. Maturity model.
At what point during the systems development process should an internal auditor verify that the new applicationís
connectivity to the organizationís other systems has been established correctly?
A. Prior to testing the new application.
B. During testing of the new application.
C. During implementation of the new application.
D. During maintenance of the new application.
In order to provide useful information for an organizationís risk management decisions, which of the following factors
is least important to assess?
A. The underlying causes of the risk.
B. The impact of the risk on the organizationís objectives.
C. The risk levels of current and future events.
D. The potential for eliminating risk factors.
Which of the following is the best reason for considering the acquisition of a nondomestic organization?
A. Relatively fast market entry.
B. Improved cash flow of the acquiring organization.
C. Increased diversity of corporate culture.
D. Opportunity to influence local government policy.
Presented below are partial year-end financial statement data (000 omitted from dollar amounts) for companies A and
If company A has a quick ratio of 2:1, then it has an accounts receivable balance of:
Which of the following is useful for forecasting the required level of inventory?
1) Statistical modeling.
2) Information about seasonal variations in demand.
3) Knowledge of the behavior of different business cycles.
4) Pricing models linked to seasonal demand.
A. 1 and 2 only
B. 2 and 3 only
C. 1, 2, and 3 only
D. 1, 2, 3, and 4
An internal auditor performed a review of IT outsourcing and found that the service provider was failing to meet the
terms of the service level agreement .
Which of the following approaches is most appropriate to address this concern?
A. The organization should review the skill requirements and ensure that the service provider is maintaining sufficient
expertise and retaining skilled resources.
B. The organization should proactively monitor the performance of the service provider, escalate concerns, and use
penalty clauses in the contract where necessary.
C. The organization should ensure that there is a clear management communication strategy and path for evaluating
and reporting on all outsourced services concerns.
D. The organization should work with the service provider to review the current agreement and expectations relating to
objectives, processes, and overall performance.
Which of the following statements is false regarding the internal audit approach when a set of standards other than The
IIAís Standards is applicable to a specific engagement?
A. The internal auditor may cite the use of other standards during audit communications.
B. If the other standards are government-issued, the internal auditor should apply them in conjunction with The IIAís
C. If there are inconsistencies between the other standards and The IIAís Standards, the internal auditor must use the
more restrictive standards.
D. If there are inconsistencies between the other standards and The IIAís Standards, the internal auditor must use the
less restrictive standards.
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BPSC Prelims Question Paper is one of the best tools for effective preparation for the exam. Candidates going to attempt the BPSC integrated CCE prelims exam must get the BPSC prelims previous year question paper. It provides valuable details about the exam structure, maximum marks, and syllabus usually asked in the exam.
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BPSC Prelims Question Paper 2024
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UPSC CDS Previous Year Question Paper with solutions is one of the best resources to prepare well for the upcoming exam. Candidates preparing for the upcoming Combined Defence Services Examination must get the UPSC CDS Previous Year Question Paper. It will help them to understand the exam format, marking scheme, and syllabus usually asked in the exam. The Union Public Service Commission conducts the UPSC CDS 2023 exam for admission to the Indian Military Academy, Indian Naval Academy, Air Force Academy, and Officers Training Academy.
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Elmqvist, Thomas Siri, Jos√© Andersson, Erik Anderson, Pippin Bai, Xuemei Das, Pranab Kishore Gatere, Tatu Gonzalez, Andrew Goodness, Julie Handel, Steven N. Hermansson T√∂r√∂k, Ellika Kavonic, Jessica Kronenberg, Jakub Lindgren, Elisabet Maddox, David Maher, Raymond Mbow, Cheikh McPhearson, Timon Mulligan, Joe Nordenson, Guy Spires, Meggan Stenkula, Ulrika Takeuchi, Kazuhiko and Vogel, Coleen 2018. Urban tinkering. Sustainability Science, Vol. 13, Issue. 6, p. 1549.
Ilieva, Rositsa T. and McPhearson, Timon 2018. Social-media data for urban sustainability. Nature Sustainability, Vol. 1, Issue. 10, p. 553.
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Elmqvist, Thomas Gatzweiler, Franz Lindgren, Elisabet and Liu, Jieling 2019. Biodiversity and Health in the Face of Climate Change. p. 411.
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Bohle, Martin and Preiser, Rika 2019. Exploring Geoethics. p. 71.
Elmqvist, Thomas 2019. City Policies and the European Urban Agenda. p. 173.
Evans, James 2019. Governing Cities for Sustainability: A Research Agenda and Invitation. Frontiers in Sustainable Cities, Vol. 1, Issue. ,
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Lehmann, Steffen 2019. Urban Regeneration. p. 1.
Pereira, Laura Drimie, Scott Zgambo, Olive and Biggs, Reinette 2020. Planning for change: Transformation labs for an alternative food system in Cape Town, South Africa. Urban Transformations, Vol. 2, Issue. 1,
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Ingaramo, Roberta and Pascale, Luca 2020. An Interpretative Matrix for an Adaptive Design Approach. Italian School Infrastructure: Safety and Social Restoration. Sustainability, Vol. 12, Issue. 20, p. 8354.
Reyers, Belinda and Selig, Elizabeth R. 2020. Global targets that reveal the social‚Äďecological interdependencies of sustainable development. Nature Ecology & Evolution, Vol. 4, Issue. 8, p. 1011.
Kosovac, Anna Acuto, Michele and Jones, Terry Louise 2020. Acknowledging Urbanization: A Survey of the Role of Cities in UN Frameworks. Global Policy, Vol. 11, Issue. 3, p. 293.
Cook, Elizabeth M. Berb√©s-Bl√°zquez, Marta Mannetti, Lelani M. Grimm, Nancy B. Iwaniec, David M. and Mu√Īoz-Erickson, Tischa A. 2021. Resilient Urban Futures. p. 99.
Roman, Lara A. Conway, Tenley M. Eisenman, Theodore S. Koeser, Andrew K. Ord√≥√Īez Barona, Camilo Locke, Dexter H. Jenerette, G. Darrel √Ėstberg, Johan and Vogt, Jess 2021. Beyond ‚Äėtrees are good‚Äô: Disservices, management costs, and tradeoffs in urban forestry. Ambio, Vol. 50, Issue. 3, p. 615.
Filgueiras, Fernando and Silva, Barbara 2022. Desenhando pol√≠ticas e governan√ßa de dados para cidades inteligentes: ensaio te√≥rico com o uso da IAD Framework para analisar pol√≠ticas orientadas por dados. Revista de Administra√ß√£o P√ļblica, Vol. 56, Issue. 4, p. 508.
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As the expert opinion and management insights portal of¬†INSEAD, The Business School for the World, Knowledge showcases the latest business thinking and views from award-winning faculty and global contributors. The Knowledge app, updated daily, with weekly top picks from the editor, is a free resource for global executives and managers looking for answers to business challenges.
By¬†downloading the Knowledge app, you will receive a weekly notification of the picks of the week and new content daily. Knowledge provides insights on leadership, organisations, economics & finance, strategy, entrepreneurship, operations management, customers, careers, family business and responsibility. You will find articles, blogs and video interviews that cover all of INSEAD‚Äôs disciplines. Content is also available offline for frequent travelers.
The Haryana Board 12th Accountancy Model Paper 2023-24 serves as a valuable resource for students preparing for their upcoming exams. This meticulously crafted model paper is designed by experts to provide students with a comprehensive understanding of the exam pattern, question types, and the depth of knowledge expected at the Class 12 level.
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