Free IIA IIA-CIA-Part3 Practice Questions 2026 - Page 3

According to Maslow's hierarchy of needs theory, which of the following best describes a strategy where a manager offers an assignment to a subordinate specifically to support his professional growth and future advancement?

A. Esteem by colleagues.

B. Self-fulfillment

C. Series of belonging in the organization

D. Job security

Which component of an organization's cybersecurity risk assessment framework would allow management to implement user controls based on a user's role?

A. Prompt response and remediation policy

B. Inventory of information assets

C. Information access management

D. Standard security configurations

Which of the following can be viewed as a potential benefit of an enterprisewide resource planning system?

A. Real-time processing of transactions and elimination of data redundancies.

B. Fewer data processing errors and more efficient data exchange with trading partners.

C. Exploitation of opportunities and mitigation of risks associated with e-business.

D. Integration of business processes into multiple operating environments and databases.

During a review of the accounts payable process, an internal auditor gathered all of the vendor payment transactions for the past 24 months. The auditor then used an Analytics tool to identify the top five vendors that received the highest sum of payments. Which of the following analytics techniques did the auditor apply?

A. Process analysis

B. Process mining

C. Data analysis.

D. Data mining

Which of the following should software auditors do when reporting internal audit findings related to enterprisewide resource planning?

A. Draft separate audit reports for business and IT management.

B. Conned IT audit findings to business issues.

C. Include technical details to support IT issues.

D. Include an opinion on financial reporting accuracy and completeness.

Which of the following attributes of data are cybersecurity controls primarily designed to protect?

A. Veracity, velocity, and variety

B. Integrity, availability, and confidentiality

C. Accessibility, accuracy, and effectiveness

D. Authorization, logical access, and physical access.

Which of the following business practices promotes a culture of high performance?

A. Reiterating the importance of compliance with established policies and procedures.

B. Celebrating employees' individual excellence.

C. Periodically rotating operational managers

D. Avoiding status differences among employees

Which of the following lists best describes the classification of manufacturing costs?

A. Direct materials, indirect materials, raw materials.

B. Overhead costs, direct labor, direct materials.

C. Direct materials, direct labor, depreciation on factory buildings.

D. Raw materials, factory employees' wages, production selling expenses.

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

A. The initial investment of each partner should be recorded at book value.

B. The ownership ratio identifies the basis for dividing net income and net toss.

C. A partner's capital only changes due to net income or net loss.

D. The basis for sharing net incomes or net kisses must be fixed.

Which of the following is a benefit from the concept of Internet of Things?

A. Employees can choose from a variety of devices they want to utilize to privately read work emails without their employer’s knowledge.

B. Physical devices, such as thermostats and heat pumps, can be set to react to electricity market changes and reduce costs.

C. Information can be extracted more efficiently from databases and transmitted to relevant applications for in-depth analytics.

D. Data mining and data collection from internet and social networks is easier, and the results are more comprehensive