Free IIA IIA-CIA-Part3 Practice Questions 2026 - Page 17

Which of the following items best describes the strategy of outsourcing?

A. Contracting the work to Foreign Service providers to obtain lower costs

B. Contracting functions or knowledge-related work with an external service provider.

C. Contract -ng operation of some business functions with an internal service provider

D. Contracting a specific external service provider to work with an internal service provider

According to IIA guidance, which of the following is a broad collection of integrated policies, standards, and procedures used to guide the planning and execution of a project?

A. Project portfolio.

B. Project development

C. Project governance.

D. Project management methodologies

Which of the following best describes the purpose of fixed manufacturing costs?

A. To ensure availability of production facilities.

B. To decrease direct expenses related to production.

C. To incur stable costs despite operating capacity.

D. To increase the total unit cost under absorption costing

Which of the following sites would an Internet service provider most likely use to restore operations after its servers were damaged by a natural disaster?

A. On site.

B. Cold site.

C. Hot site.

D. Warm site

Which of the following authentication device credentials is the most difficult to revoke when an employee s access rights need to be removed?

A. A traditional key lock

B. A biometric device

C. A card-key system

D. A proximity device

Which of the following accounting methods is an investor organization likely to use when buying 40 percent of the stock of another organization?

A. Cost method.

B. Equity method .

C. Consolidation method.

D. Fair value method.

An organization discovered fraudulent activity involving the employee time-tracking system. One employee regularly docked in and clocked out her co-worker friends on their days off, inflating their reported work hours and increasing their wages. Which of the following physical authentication devices would be most effective at disabling this fraudulent scheme?

A. Face or finger recognition equipment,

B. Radio-frequency identification chips to authenticate employees with cards.

C. A requirement to clock in and clock out with a unique personal identification number.

D. A combination of a smart card and a password to clock in and clock out.

For which of the following scenarios would the most recent backup of the human resources database be the best source of information to use?

A. An incorrect program fix was implemented just prior to the database backup.

B. The organization is preparing to train all employees on the new self-service benefits system.

C. There was a data center failure that requires restoring the system at the backup site.

D. There is a need to access prior year-end training reports for all employees in the human resources database

Which of the following statements is true regarding a bring-your-own-device (BYOD) environment?

A. There is a greater need for organizations to rely on users to comply with policies and procedures.

B. With fewer devices owned by the organization, there is reduced need to maintain documented policies and procedures.

C. Incident response times are less critical in the BYOD environment, compared to a traditional environment

D. Incident response times are less critical in the BYOD environment, compared to a traditional environment

The head of the research arid development department at a manufacturing organization believes that his team lacks expertise in some areas, and he decides to hire more experienced researchers to assist in the development of a new product. Which of the following variances are likely to occur as the result of this decision?
1. Favorable labor efficiency variance.
2. Adverse labor rate variance.
3. Adverse labor efficiency variance.
4. Favorable labor rate variance.

A. 1 and 2

B. 1 and 4

C. 3 and A

D. 2 and 3