[Aug 11, 2025] Valid IIA-CIA-Part3-3P Test Answers & IIA IIA-CIA-Part3-3P Exam PDF [Q51-Q73]

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[Aug 11, 2025] Valid IIA-CIA-Part3-3P Test Answers & IIA IIA-CIA-Part3-3P Exam PDF

Realistic IIA-CIA-Part3-3P Exam Dumps with Accurate & Updated Questions

NO.51 An organization is projecting sales of 100,000 units, at a unit price of $12. Unit variable costs are $7. If fixed costs are $350,000, what is the projected total contribution margin?

$350,000

$500,000

$850,000

$1,200,000

NO.52 According to IIA guidance, which of the following corporate social responsibility (CSR) activities is appropriate for the internal audit activity to perform?

Determine the optimal amount of resources for the organization to invest in CSR.

Align CSR program objectives with the organization’s strategic plan.

Integrate CSR activities into the organization’s decision-making process.

Determine whether the organization has an appropriate policy governing its CSR activities.

NO.53 With regard to disaster recovery planning, which of the following would most likely involve stakeholders from several departments?

Determining the frequency with which backups will be performed.

Prioritizing the order in which business systems would be restored.

Assigning who in the IT department would be involved in the recovery procedures.

Assessing the resources needed to meet the data recovery objectives

NO.54 Which of the following is a role of the board of directors in the governance process?

Conduct periodic assessments of the organization’s governance systems.

Obtain assurance concerning the effectiveness of the organization’s governance systems.

Implement an effective system of internal controls to support the organization’s governance systems.

Review and approve operational goals and objectives.

NO.55 Which of the following describes a typical desktop workstation used by most employees in their daily work?

Workstation contains software that prevents unauthorized transmission of information into and out of the organization’s network.

Workstation contains software that controls information flow between the organization’s network and the Internet.

Workstation contains software that enables the processing of transactions and is not shared among users of the organization’s network.

Workstation contains software that manages user’s access and processing of stored data on the organization’s network.

NO.56 A manager at a publishing company received an email that appeared to be from one of her vendors with an attachment that contained malware embedded in an Excel spreadsheet. When the spreadsheet was opened, the cybercriminal was able to attack the company’s network and gain access to an unpublished and highly anticipated book.
Which of the following controls would be most effective to prevent such an attack?

Restricting access and blocking unauthorized access to the network.

Using whitelists and blacklists to manage network traffic.

Monitoring network traffic.

Educating employees throughout the company to recognize phishing attacks.

NO.57 When writing a business memorandum, the writer should choose a writing style that achieves all of the following except:

Draws positive attention to the writing style.

Treats all receivers with respect.

Suits the method of presentation and delivery.

Develops ideas without overstatement.

NO.58 Which of the following statements pertaining to a market skimming pricing strategy is not true?

The strategy is favored when unit costs fall with the increase in units produced.

The strategy is favored when buyers are relatively insensitive to price increases.

The strategy is favored when there is insufficient market capacity and competitors cannot increase market capacity.

The strategy is favored when high price is perceived as high quality.

NO.59 According to MA guidance on IT. which of the following controls the routing of data packets to link computers?

Operating system.

Control environment.

Network.

Application program code.

NO.60 Which of the following actions is most likely to gain support for process change?

Set clear objectives.

Engage the various communities of practice within the organization.

Demonstrate support from senior management.

Establish key competencies.

NO.61 A bond that matures after one year has a face value of $250,000 and a coupon of $30,000. If the market price of the bond is $265,000, which of the following would be the market interest rate?

Less than 12 percent.

12 percent.

Between 12.01 percent and 12.50 percent.

More than 12.50 percent.

NO.62 Which of the following is a primary objective of the theory of constraints?

Full or near capacity in processes.

Smooth workflow among processes.

Few or no defects.

Lowered inventory levels.

NO.63 According to IIA guidance, which of the following is the correct order to conduct a business impact analysis (BIA) for the potential loss of an organization’s network services”
1. identify resources and partners to provide required recovery services
2. Identify the business processes supporting the network functionality
3. Obtain approval of the BIA from the operating managers relative to their areas of responsibility
4. Identify the business impact if the network services cannot be performed

1, 2, 3, 4

2, 1, 4, 3

2, 4, 1, 3

4, 2, 1, 3

NO.64 An internal auditor reviewed Finance Department records to obtain a list of current vendor addresses The auditor then compared the vendor addresses to a record of employee addresses maintained by the Payroll Department Which of the following types of data analysis did the auditor perform?

Duplicate testing.

Gap analysis

Classification

Joining data sources

NO.65 Which of the following re a result of implementing an e-commerce system, which relies heavily on electronic data interchange and electronic funds transfer, for purchasing and billing?

Higher cash flow and treasury balances

Higher inventory balances

Higher accounts receivable

Higher accounts payable

NO.66 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?

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

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

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

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

NO.67 Technological uncertainty, subsidy, and spin-offs are usually characteristics of:

Fragmented industries.

Declining industries.

Mature industries.

Emerging industries.

NO.68 Which stage of group development is characterized by a decrease in conflict and hostility among group members and an increase in cohesiveness?

Forming stage.

Norming stage.

Performing stage.

Storming stage.

NO.69 Which of the following is the best approach to overcome entry barriers into a new business?

Offer a standard product that is targeted in the recognized market.

Invest in commodity or commodity-like product businesses.

Enter into a slow-growing market.

Use an established distribution relationship.

NO.70 A clothing company sells shirts for $8 per shirt. In order to break even, the company must sell 25,000 shirts. Actual sales total $300,000.
What is margin of safety sales for the company?

$275,000

$500,000

$200,000

$100,000

NO.71 Which of the following statements is correct regarding risk analysis?

The extent to which management judgments are required in an area could serve as a risk factor in assisting the auditor in making a comparative risk analysis.

The highest risk assessment should always be assigned to the area with the largest potential loss.

The highest risk assessment should always be assigned to the area with the highest probability of occurrence.

Risk analysis must be reduced to quantitative terms in order to provide meaningful comparisons across an organization.

NO.72 Which of the following data analytics tools would be applied by an internal audit activity positioned at the lowest level of maturity?

Workflow and data capture technology

Data visualization applications.

Software integrated with central data warehouse

Spreadsheets.

NO.73 Which of the following statements is false regarding the internal audit approach when a set of standards other than The IIA’s Standards is applicable to a specific engagement?

The internal auditor may cite the use of other standards during audit communications.

If the other standards are government-issued, the internal auditor should apply them in conjunction with The IIA’s Standards.

If there are inconsistencies between the other standards and The IIA’s Standards, the internal auditor must use the more restrictive standards.

If there are inconsistencies between the other standards and The IIA’s Standards, the internal auditor must use the less restrictive standards.

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