Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing Free Practice Exam Questions

259 real Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing exam questions with answers and AI explanations. IIA certification prep — page 4 of 26.

1. Question 34: 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 of…
2. Question 35: A retail organization mistakenly did not include $10,000 of inventory in the physical count at the end of the year. What was the impact to the organization's f…
3. Question 36: According to Maslow's hierarchy of needs theory, which of the following best describes a strategy where a manager offers an assignment to a subordinate specifi…
4. Question 37: Which of the following is most important for an internal auditor to check with regard to the database version?
5. Question 38: According to Herzberg's Two-Factor Theory of Motivation, which of the following factors are mentioned most often by satisfied employees?
6. Question 39: An internal auditor observed that the organization's disaster recovery solution will make use of a cold site in a town several miles away. Which of the followi…
7. Question 40: Which of the following is a systems software control?
8. Question 41: Which of the following is classified as a product cost using the variable costing method? 1. Direct labor costs. 2. Insurance on a factory. 3. Manufacturing su…
9. Question 42: Which of the following application controls is the most dependent on the password owner?
10. Question 43: According to IIA guidance, which of the following best describes an adequate management (audit) trail application control for the general ledger?