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The IIA IIA-CIA-Part3-3P certification is a valuable credential and comes with certain benefits. You can use CIA Exam Part Three: Business Knowledge for Internal Auditing exam certificate to inspire managers or employers. For many professionals, the IIA IIA-CIA-Part3-3P Certification Exam will not only validate your expertise but also gives you an edge in the job market or the corporate ladder.

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IIA IIA-CIA-Part3-3P Exam Syllabus Topics:

Topic 1
  • Recognize the various forms and elements of contracts
  • Describe the strategic planning process and key activities
Topic 2
  • ?Recognize advanced and emerging financial accounting concepts
  • Describe revenue cycle, current asset management activities and accounting, and supply chain management
Topic 3
  • Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.)
  • Examine common performance measures
Topic 4
  • Examine the risk and control implications of common business processes
  • Appraise the risk and control implications of different organizational configuration structures
Topic 5
  • Explain basic IT infrastructure and network concepts
  • Identify project management techniques
Topic 6
  • Describe capital budgeting, capital structure, basic taxation, and transfer pricing
  • Recognize the application of data analytics methods in internal auditing
Topic 7
  • Organizational Structure and Business Processes
  • Infrastructure and IT Control Frameworks
Topic 8
  • Explain disaster recovery planning site concepts
  • Recognize the purpose and applications of IT control frameworks
Topic 9
  • Explain the purpose and use of various information security controls
  • Differentiate types of common physical security controls (cards, keys, biometrics, etc.)

IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q75-Q80):


Which of the following activities most significantly increases the risk that a bank will make poor-quality loans to its customers?

  • A. Loan officers may override the lending criteria established by senior management.
  • B. The bank's loan documentation may not meet the government's disclosure requirements.
  • C. Borrowers may not sign all required mortgage loan documentation.
  • D. Fees paid by the borrower at the time of the loan may not be deposited in a timely manner.

Answer: A


Which of the following statements is true concerning the basic accounting treatment of a partnership?

  • A. A partner's capital only changes due to net income or net loss.
  • B. The basis for sharing net incomes or net losses must be fixed.
  • C. The initial investment of each partner should be recorded at book value.
  • D. The ownership ratio identifies the basis for dividing net income and net loss.

Answer: D


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 supplies.

4) Packaging and shipping costs

  • A. 1 and 2
  • B. 2 and 4
  • C. 3 and 4
  • D. 1 and 3

Answer: D


Which of the following is a disadvantage in a centralized organizational structure?

  • A. Communication conflicts.
  • B. Loss of economies of scale
  • C. Vulnerabilities in sharing knowledge
  • D. Slower decision making

Answer: D


During the last year, an organization had an opening inventory of $300,000, purchases of $980,000, sales of $1,850,000, and a gross margin of 40 percent. What is the closing inventory if the periodic inventory system is used?

  • A. $540,000
  • B. $300,000
  • C. $170,000
  • D. $280,000

Answer: C



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