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  • Exam Name: Business Knowledge for Internal Auditing
  • Last Update: 25-Jun-2022
  • Questions and Answers: 266
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IIA-CIA-Part3 Questions and Answers

Question # 1

According to Herzberg's Two-Factor Theory of Motivation, which of the following factors arc mentioned most often by satisfied employees?

A.

Salary and status

B.

Responsibility and advancement

C.

Work conditions and security

D.

Peer relationships and personal life

Question # 2

When using data analytics during a review of the procurement process, what is the first step in the analysis process?

A.

Identify data anomalies and outliers.

B.

Define questions to be answered.

C.

Identify data sources available.

D.

Determine the scope of the data extract

Question # 3

An organization has 10,000 units of a defect item in stock, per unit, market price is $10$; production cost is $4; and defect selling price is $5. What is the carrying amount (inventory value) of defects at your end?

A.

$0

B.

$4,000

C.

$5,000

D.

$10,000

Question # 4

An internal auditor is reviewing key phases of a software development project. Which of the following would; the auditor most likely use to measure the project team's performance related to how project tasks are completed?

A.

A balanced scorecard.

B.

A quality audit

C.

Earned value analysis.

D.

Trend analysis

Question # 5

Which of the following is required in effective IT change management?

A.

The sole responsibility for change management is assigned to an experienced and competent IT team

B.

Change management follows a consistent process and is done in a controlled environment.

C.

Internal audit participates in the implementation of change management throughout the organisation.

D.

All changes to systems must be approved by the highest level of authority within an organization.

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