IIA IIA-CIA-Part3 Übungsprüfungen
Zuletzt aktualisiert am 12.12.2025- Prüfungscode: IIA-CIA-Part3
- Prüfungsname: CIA Exam Part Three: Business Knowledge for Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 12.12.2025
Question #141
Which of the following inventory costing methods requires the organization to account for the actual cost paid for the unit being sold?
- A . Last-in-first-Out (LIFO}.
- B . Average cost.
- C . First-in-first-out (FIFO).
- D . Specific identification
Question #142
Which of the following describes the most appropriate set of tests for auditing a workstation’s logical access controls?
- A . Review the list of people with access badges to the room containing the workstation and a log of those who accessed the room.
- B . Review the password length, frequency of change, and list of users for the workstation’s login process.
- C . Review the list of people who attempted to access the workstation and failed, as well as error messages.
- D . Review the passwords of those who attempted unsuccessfully to access the workstation and the log of their activity
Question #143
Which of the following common quantitative techniques used in capital budgeting is best associated with the use of a table that describes the present value of an annuity?
- A . Cash payback technique.
- B . Discounted cash flow technique: net present value.
- C . Annual rate of return
- D . Discounted cash flow technique: internal rate of return.
Question #144
Which of the following risks is best addressed by encryption?
- A . Information integrity risk
- B . Privacy risk
- C . Access risk
- D . Software risk