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

According to IIA guidance, which of the following links computers and enables them to - communicate with each other?

A. Application program code

B. Database system

C. Operating system

D. Networks

A newly appointed board member received an email that appeared to be from the company's CEO. The email stated:
“Good morning. As you remember, the closure of projects is our top priority. Kindly organize prompt payment of the attached invoice for our new solar energy partners.” The board member quickly replied to the email and asked under which project the expense should be accounted. Only then did he realize that the sender 's mail domain was different from the company's. Which of the following cybersecurity risks nearly occurred in the situation described?

A. A risk of spyware and malware.

B. A risk of corporate espionage.

C. A ransomware attack risk.

D. A social engineering risk.

An organization had a gross profit margin of 40 percent in year one and in year two. The net profit margin was 18 percent in year one and 13 percent in year two. Which of the following could be the reason for the decline in the net profit margin for year two?

A. Cost of sales increased relative to sales.

B. Total sales increased relative to expenses.

C. The organization had a higher dividend payout rate in year two.

D. The government increased the corporate tax rate

An organization's board of directors is particularly focused on positioning, the organization as a leader in the industry and beating the competition. Which of the following strategies offers the greatest alignment with the board's focus?

A. Divesting product lines expected to have negative profitability.

B. Increasing the diversity of strategic business units.

C. Increasing investment in research and development for a new product.

D. Relocating the organization's manufacturing to another country.

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 would most likely be found in an organization that uses a decentralized organizational structure?

A. There is a higher reliance on organizational culture.

B. There are clear expectations set for employees.

C. There are electronic monitoring techniques employed

D. There is a defined code far employee behavior.

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