Practice IIA-CIA-Part3 Exam Online

Question 1

According to IIA guidance, which of the following statements is true regarding analytical procedures?

A : ta relationships are assumed to exist and to continue where no known conflicting conditions exist.

B : alytical procedures are intended primarily to ensure the accuracy of the information being examined.

C : ta relationships cannot include comparisons between operational and statistical data.

D : alytical procedures can be used to identify unexpected differences, but cannot be used to identify the absence of differences.

Answer: B

Question 2

Which of the following scenarios best illustrates a spear phishing attack?

A : merous and consistent attacks on the company’s website caused the server to crash and service was disrupted

B : person posing as a representative of the company’s IT help desk called several employees and played a generic prerecorded message requesting password data

C : person received a personalized email regarding a golf membership renewal, and he clicked a hyperlink to enter his credit card data into a fake website

D : ny users of a social network service received fake notifications of a unique opportunity to invest in a new product

Answer: C

Question 3

During which phase of the contracting process are contracts drafted for a proposed business activity?

A : itiation phase.

B : dding phase.

C : velopment phase.

D : nagement phase.

Answer: A

Question 4

An internal auditor reviews a data population and calculates the mean, median, and range.

What is the most likely purpose of performing this analytic technique?

A : inform the classification of the data population.

B : determine the completeness and accuracy of the data.

C : identify whether the population contains outliers.

D : determine whether duplicates in the data inflate the range.

Answer: C

Question 5

Which of the following is an example of a key systems development control typically found in the in-house development of an application system?

A : gical access controls monitor application usage and generate audit trails.

B : development process is designed to prevent, detect, and correct errors that may occur.

C : record is maintained to track the process of data from input, to output, to storage.

D : iness users' requirements are documented, and their achievement is monitored.

Answer: C

Name:	Business Knowledge for Internal Auditing
Exam Code:	IIA-CIA-Part3
Certification:	Certified Internal Auditor
Vendor:	IIA
Total Questions:	628
Last Updated:	Nov 05, 2025

IIA IIA-CIA-Part3 Answers