IIA-CIA-PART3 VCE EXAM SIMULATOR | IIA-CIA-PART3 EXAM SIMS

IIA-CIA-Part3 VCE Exam Simulator | IIA-CIA-Part3 Exam Sims

IIA-CIA-Part3 VCE Exam Simulator | IIA-CIA-Part3 Exam Sims

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IIA-CIA-Part3 exam covers a broad range of topics related to business knowledge, including organizational structure, financial management, IT governance, and risk management. It requires candidates to have a deep understanding of how businesses operate and how they can use this knowledge to enhance their internal auditing practices. IIA-CIA-Part3 Exam also emphasizes the importance of staying up-to-date with the latest business trends and practices.

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More and more people hope to enhance their professional competitiveness by obtaining IIA-CIA-Part3 certification. However, under the premise that the pass rate is strictly controlled, fierce competition makes it more and more difficult to pass the IIA-CIA-Part3 examination. In order to guarantee the gold content of the IIA-CIA-Part3 Certification, the official must also do so. However, it is an indisputable fact that a large number of people fail to pass the IIA-CIA-Part3 examination each year, some of them may choose to give it up while others may still choose to insist.

IIA-CIA-Part3 exam covers a wide range of topics related to business knowledge, including finance, economics, risk management, and strategic management. It is a challenging exam that requires candidates to demonstrate their mastery of complex concepts and their ability to apply them in practical situations. Successful candidates not only possess a deep understanding of business concepts but also possess the analytical and critical thinking skills necessary to excel in the internal auditing profession.

IIA Business Knowledge for Internal Auditing Sample Questions (Q298-Q303):

NEW QUESTION # 298
Which of the following must be adjusted to index a progressive tax system to inflation?

  • A. Tax deductions, exemptions, and tax filings.
  • B. Tax deductions, exemptions, and tax brackets.
  • C. Tax brackets, exemptions, and nominal tax receipts.
  • D. Tax brackets, tax deductions, and tax payments.

Answer: B

Explanation:
Explanation


NEW QUESTION # 299
A large fishing operation has information on the interval, time, and probabilities of shrimp schools staying beneath their fishing boats. In order to use this information to predict when and where to send their boats, which of the following techniques should be used?

  • A. Queuing theory.
  • B. Least squares.
  • C. Exponential smoothing.
  • D. Simulation.

Answer: D

Explanation:
Simulation Monte Carlo simulation) is a technique for experimenting with logical/mathematical models using a computer. Despite the power of mathematics, many problems cannot be solved by known analytical methods because of the behavior of the variables and the complexity of their interactions. However, the performance of a quantitative model under uncertainty may be investigated by randomly selecting values for each variable in the model based on its probability distribution) and then calculating the value of the solution. If this process is performed many times, the distribution of results from the model will be obtained.


NEW QUESTION # 300
A company uses a target pricing and costing approach. The following is its costs and revenues for the current year:

The company intends to increase unit sales to 120,000 in the next year by reducing the unit price to US $8. If the company is to achieve a unit target operating income of 15%, by what amount must it reduce the full cost per unit?

  • A. US $1.70
  • B. US $I.50
  • C. US $0.50
  • D. US $1.20

Answer: A

Explanation:
Unit target operating income is US $1.20 15% $8 target price). Thus, the unit target full cost is US $6.80 $8 - $1.20). The current full cost per unit is US $8.50 [$515,000 cost of goods sold + $335,000 operating costs excluding production) - 100,00 units sold], so the necessary reduction in full cost per unit is US $1.70 $8.50 - $6.80).


NEW QUESTION # 301
Which of the following bring-your-own-device (BYOD) practices is likely to increase the risk of infringement on local regulations such as copyright or privacy laws?

  • A. Updating operating software in a haphazard manner
  • B. Jailbreaking a locked smart device.
  • C. Not installing anti-malware software
  • D. Applying a weak password for access to a mobile device

Answer: B


NEW QUESTION # 302
A master budget:

  • A. Contains only controllable costs.
  • B. Can be used to determine manufacturing cost variances.
  • C. Shows forecasted and actual results.
  • D. Contains the operating budget.

Answer: D

Explanation:
The operating budget sequence is part of the master budget process that begins with the sales budget and culminates in the pro forma income statement.


NEW QUESTION # 303
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