Free IIA IIA-CIA-Part3 Exam Questions

Become IIA Certified with updated IIA-CIA-Part3 exam questions and correct answers

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Total 628 Questions | Updated On: Mar 26, 2026

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Question 1

An internal auditor is reviewing physical and environmental controls for an IT organization. Which control activity should not be part of this review?

A : velop and test the organization's disaster recovery plan.

B : tall and test fire detection and suppression equipment.

C : trict access to tangible IT resources.

D : ure that at least one developer has access to both systems and operations.

Answer: D

Question 2

An organization moving its sales conversion rate from 5% to 12% indicates which of the following?

A : Worse sales activity.

B : Better inventory usage.

C : Better sales activity.

D : Worse inventory usage.

Answer: C

Question 3

Which of the following describes the most effective control that restricts access to secure areas?

A : ployee security policy.

B : cess log reviews.

C : ometric authorization.

D : curity cameras.

Answer: C

Question 4

Which of the following best explains how selling and administrative expenses are recognized under both absorption and variables costing approaches?

A : They are recognized as product costs under absorption costing, and period costs under variable costing.

B : They are recognized as period costs under absorption costing, and product costs under variable costing.

C : They are recognized as period costs under both approaches.

D : They are recognized as product costs under both approaches.

Answer: C

Question 5

A financial technology startup consists of self-managed teams. Although each team can make proposals to other teams, decision-making lies within each individual team. Which of the following risks could arise from this organizational structure?

A : Processes are bureaucratic.

B : Decision-making is slow.

C : Resources are duplicated.

D : Power is overconcentrated.

Answer: C

Page: 1 / 126

Total 628 Questions | Updated On: Mar 26, 2026

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