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Reliable IIA IIA-CIA-Part3 Test Tutorial | IIA-CIA-Part3 Pdf Dumps

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IIA-CIA-Part3 exam is designed to test candidates' knowledge and understanding of business concepts and their application in internal auditing. It covers topics such as business ethics, financial management, organizational structure, risk management, and governance. IIA-CIA-Part3 Exam is divided into four sections, each with its own set of learning objectives and exam questions.

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IIA Business Knowledge for Internal Auditing Sample Questions (Q173-Q178):

NEW QUESTION # 173
An organization's computer system should have an intrusion detection system IDS if it has external connections An AIDs

A. Must monitor every call on the system as it occurs.
B. Uses only knowledge-based detection.
C. Uses only behavior-based detection.
D. May examine only packets with certain signatures.

Answer: D

Explanation:
A network IDS works by using sensors to examine packets traveling on the network. Each sensor monitors only the segment of the network to which it is attached. A packet is examined if it matches a signature. String signatures certain strings of text) are potential signs of attack. Port signatures alert the IDS that a point subject to frequent intrusion attempts may be under attack. A header signature is a .I suspicious combination in a packet header.

NEW QUESTION # 174
What is the percentage of the total variance that can be explained by the regression equation?

A. 99.862%
B. 69.613%
C. 99.724%
D. 80.982%

Answer: C

Explanation:
The coefficient of determination (r2) measures the percentage of the total variance in cost that can be explained by the regression equation. If the coefficient of determination is .99724, 99.724% of the variance is explained by the regression equation. Thus, the values in the regression equation explain virtually the entire amount of total cost.

NEW QUESTION # 175
Which of the following statements about activity-based costing ABC) is false?

A. Activity-based costing is useful for allocating marketing and distribution costs.
B. In activity-based costing, cost drivers are what cause costs to be incurred.
C. Activity-based costing is more likely to result in major differences from traditional costing systems if the firm manufactures only one product rather than multiple products.
D. Activity-based costing differs from traditional costing systems in that products are cross-subsidized.

Answer: C

Explanation:
ABC determines the activities that will serve as cost objects and then accumulates a cost pool for each activity using the appropriate activity base cost driver). It is a system that may be employed with job order or process costing methods. Thus, when there is only one product, the allocation of costs to the product is trivial. All of the cost is assigned to the one product; the particular method used to allocate the costs does not matter.

NEW QUESTION # 176
A client installed the most sophisticated controls using biometric attributes of employees to gain access to their computer system. This technology most likely replaced which of the following controls?

A. Virus protection software.
B. Use of security specialists.
C. Reasonableness tests.
D. Passwords.

Answer: D

Explanation:
The purpose of passwords is to prevent ac o s by unauthorized users just as the more sophistic-cited control of employee biometric attributes. The use of passwords is an effective control in an online system to prevent unauthorized access to computer systems. However, biometric technologies are more sophisticated and difficult to compromise.

NEW QUESTION # 177
On January 2, Year 1, Kine Co. granted Morgan, its preside -I t. share options to buy 1.000 shares of Kine's US $10 per ordinary stock. The options call for a price of US$20 per share and are exercisable for 3 years following the grant date. Morgan exercised the options on December 31, Year 1. The market price of the shares was US $50 on January 2, Year 1, and US $70 on the following for December 31. The market price of the shares is followed because the fair value of the option is not reliable measurable, by what net amount should equity increased as a result of the grant and exercise of the options?

A. US $ 20,000
B. US $50,000
C. US $30,000
D. US $70,000

Answer: A

Explanation:
The measurements January 2, Year 'I_ At that date, the intrinsic value of the options is US $30.000 [1,000 shares$50 market price -$20 option price)]. This US $30,000 will be recorded as both compensation expense and options outstanding. The net effect on equity is 0. When the options are exercised the US $20,0001.000 shares $20 option price)]. This US $30,000 will be recorded as both compensation expense and options outstanding will be allocated to share capital as US $30,000 of options are exercised, the US $ 20,0001,000 shares x $20 exercise price) cash received and the US $30,000 of options are exercised price) cash received and the US $30,000 of options outstanding will be allocated to share capital as US $10,000 ordinary stock and US $40,000 additional paid in capital. The net effect on equity will be a US $20,000 increase.

NEW QUESTION # 178
......

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