IIA-CIA-Part3 IIA Business Knowledge for Internal Auditing Free Practice Exam Questions (2025 Updated)
Prepare effectively for your IIA IIA-CIA-Part3 Business Knowledge for Internal Auditing certification with our extensive collection of free, high-quality practice questions. Each question is designed to mirror the actual exam format and objectives, complete with comprehensive answers and detailed explanations. Our materials are regularly updated for 2025, ensuring you have the most current resources to build confidence and succeed on your first attempt.
Which of the following situations best applies to an organization that uses a project, rather than a process, to accomplish its business activities?
Which of the following is a primary driver behind the creation and prioritization of new strategic initiatives established by an organization?
Which of the following is an example of a phishing attack?
Which of the following best explains why an organization would enter into a capital lease contract?
Which of the following statements best describes the current state of data privacy regulation?
Which of the following statements is most accurate concerning the management and audit of a web server?
Which of the following bring-your-own-device (BYOD) practices is likely to increase the risk of infringement on local regulations, such as copyright or privacy laws?
Given the information below, which organization is in the weakest position to pay short-term debts?
Organization A: Current assets constitute $1,200,000; Current liabilities are $400,000
Organization B: Current assets constitute $1,000,000; Current liabilities are $1,000,000
Organization C: Current assets constitute $900,000; Current liabilities are $300,000
Organization D: Current assets constitute $1,000,000; Current liabilities are $250,000
As it relates to the data analytics process, which of the following best describes the purpose of an internal auditor who cleaned and normalized data?
According to IIA guidance, which of the following are typical physical and environmental IT controls?
What is the primary purpose of an integrity control?
An internal auditor is assessing the risks related to an organization’s mobile device policy. She notes that the organization allows third parties (vendors and visitors) to use outside smart devices to access its proprietary networks and systems. Which of the following types of smart device risks should the internal auditor be most concerned about?
Which of the following physical access controls is most likely to be based on the "something you have" concept?
Which of the following statements is true regarding data backup?
A newly appointed chief audit executive (CAE) reviews current reporting practices. The CAE notices that exit meetings tend to be unproductive. When internal auditors present summaries of observations, engagement clients consistently complain that they do not understand where the observations come from. Which of the following could improve this situation?
Which of the following is an example of a smart device security control intended to prevent unauthorized users from gaining access to a device’s data or applications?
Which of the following responsibilities would ordinarily fall under the help desk function of an organization?
Which of the following is the most appropriate way to record each partner’s initial investment in a partnership?
Which of the following forms of compensation best indicates that an organization’s cost-saving objectives have been targeted?
How do data analysis technologies affect internal audit testing?
When using data analytics during a review of the procurement process, what is the first step in the analysis process?
IT governance begins with which of the following activities?
With regard to disaster recovery planning, which of the following would most likely involve stakeholders from several departments?
The IT department maintains logs of user identification and authentication for all requests for access to the network. What is the primary purpose of these logs?
The head of the research and development department at a manufacturing organization believes that his team lacks expertise in some areas and decides to hire more experienced researchers to assist in the development of a new product. Which of the following variances are likely to occur as the result of this decision?
Favorable labor efficiency variance
Adverse labor rate variance
Adverse labor efficiency variance
Favorable labor rate variance
According to IIA guidance, which of the following best describes an adequate management (audit) trail application control for the general ledger?
According to Herzberg’s Two-Factor Theory of Motivation, which of the following factors are mentioned most often by satisfied employees?
According to IIA guidance on IT, which of the following would be considered a primary control for a spreadsheet to help ensure accurate financial reporting?
Which of the following security controls would be appropriate to protect the exchange of information?
An organization’s account for office supplies on hand had a balance of $9,000 at the end of year one. During year two, the organization recorded an expense for purchasing office supplies. At the end of year two, a physical count determined that the organization has $11,500 in office supplies on hand. Based on this information, what would be recorded in the adjusting entry at the end of year two?
