Free IIA IIA-CIA-Part3 Practice Questions 2026 - Page 9

An organization upgraded to a new accounting software. Which of the following activities should be performed by the IT software vendor immediately following the upgrade?

A. Market analysis lo identify trends

B. Services to manage and maintain the IT Infrastructure.

C. Backup and restoration.

D. Software testing and validation

An organization has a declining inventory turnover but an Increasing gross margin rate, Which of the following statements can best explain this situation?

A. The organization's operating expenses are increasing.

B. The organization has adopted just-in-time inventory.

C. The organization is experiencing Inventory theft

D. The organization's inventory is overstated.

Which of the following contract concepts is typically given in exchange for the execution of a promise?

A. Lawfulness.

B. Consideration.

C. Agreement.

D. Discharge

Employees at an events organization use a particular technique to solve problems and improve processes. The technique consists of five steps: define, measure, analyze, improve, and control. Which of the following best describes this approach?

A. Six Sigma,

B. Quality circle.

C. Value chain analysis.

D. Theory of constraints.

When determining the level of physical controls required for a workstation, which of the following factors should be considered?

A. Ease of use.

B. Value to the business.

C. Intrusion prevention.

D. Ergonomic model.

An internal auditor is reviewing results from software development integration testing. What is the purpose of integration testing?

A. To verify that the application meets stated user requirements.

B. To verify that standalone programs match code specifications

C. To verify that the application would work appropriately for the intended number of users.

D. To verify that all software and hardware components work together as intended

A multinational organization allows its employees to access work email via personal smart devices. However, users are required to consent to the installation of mobile device management (MDM) software that will remotely wipe data in case of theft or other incidents. Which of the following should the organization ensure in exchange for the employees' consent?

A. That those employees who do not consent to MDM software cannot have an email account.

B. That personal data on the device cannot be accessed and deleted by system administrators.

C. That monitoring of employees' online activities is conducted in a covert way to avoid upsetting them

D. That employee consent includes appropriate waivers regarding potential breaches to their privacy

Which of the following is most appropriately placed in the financing section of an organization's cash budget?

A. Collections from customers

B. Sale of securities.

C. Purchase of trucks.

D. Payment of debt, including interest

According to The IIA's Three Lines Model, which of the following IT security activities is commonly shared by all three lines?

A. Assessments of third parties and suppliers.

B. Recruitment and retention of certified IT talent.

C. Classification of data and design of access privileges.

D. Creation and maintenance of secure network and device configuration.

An organization that soils products to a foreign subsidiary wants to charge a price that wilt decrease import tariffs. Which of the following is the best course of action for the organization?

A. Decrease the transfer price

B. Increase the transfer price

C. Charge at the arm's length price

D. Charge at the optimal transfer price