IIA-CIA-Part3 practice materials Questions Answers

Exam Code:
IIA-CIA-Part3
Exam Name:
Certified Internal Auditor-Internal Audit Knowledge Elements Exam
Last Update:
Jun 01,2026

516 Questions Answers Verified by Experts!


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IIA-CIA-Part3 Questions for Certified Internal Auditor Certification Exam 2026

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Questions & Answers PDF

• Question 1

  

  A clothing company sells shirts for $8 per shirt. In order to break even, the company must sell 25.000 shirts. Actual sales total S300.000. What is margin of safety sales for the company?

  • $100.000
  • $200,000
  • $275,000
  • $500,000

  Reveal Answer Answer: A Next Question

• Question 2

  

  Which of the following application controls, implemented by management, monitors data being processed to ensure the data remains consistent and accurate?

  • Management trail controls
  • Output controls.
  • Integrity controls
  • input controls

  Reveal Answer Answer: C Next Question

• Question 3

  

  Which of the following scenarios indicates an effective use of financial leverage?

  • An organisation has a rate of return on equity of 20% and a rate of return on assets of 15%.
  • An organization has a current ratio of 2 and an inventory turnover of 12.
  • An organization has a debt to total assets ratio of 0.2 and an interest coverage ratio of 10.
  • An organization has a profit margin of 30% and an assets turnover of 7%.

  Reveal Answer Answer: B Next Question

• Question 4

  

  Which of the following describes a third-party network that connects an organization specifically with its trading partners?

  • Value-added network (VAN).
  • Local area network (LAN).
  • Metropolitan area network (MAN).
  • Wide area network (WAN).

  Reveal Answer Answer: A Next Question

• Question 5

  

  When would a contract be dosed out?

  • When there's a dispute between the contracting parties
  • When ail contractual obligations have been discharged.
  • When there is a force majenre.
  • When the termination clause is enacted.

  Reveal Answer Answer: B Next Question

• Question 6

  

  An organization has an immediate need for servers, but no time to complete capital acquisitions. Which of the following cloud services would assist with this situation?

  • Infrastructure as a Service (laaS).
  • Platform as a Service (PaaS).
  • Enterprise as a Service (EaaS).
  • Software as a Service (SaaS).

  Reveal Answer Answer: D Next Question

• Question 7

  

  A one-time password would most likely be generated in which of the following situations?

  • When an employee accesses an online digital certificate
  • When an employee's biometrics have been accepted.
  • When an employee creates a unique digital signature,
  • When an employee uses a key fob to produce a token.

  Reveal Answer Answer: D Next Question

• Question 8

  

  Which of the following financial statements provides the best disclosure of how a company's money was used during a particular period?

  • Income statement.
  • Owner's equity statement.
  • Balance sheet.
  • Statement of cash flows.

  Reveal Answer Answer: D Next Question

• Question 9

  

  In an organization that produces chocolate, the leadership team decides that the organization will open a milk production facility for its milk chocolate. Which of the following strategies have the organization chosen?

  • Vertical integration.
  • Unrelated diversification.
  • Differentiation
  • Focus

  Reveal Answer Answer: C Next Question

• Question 10

  

  Which of the following is an indicator of liquidity that is more dependable than working capital?

  • Acid-test (quick) ratio
  • Average collection period
  • Current ratio.
  • Inventory turnover.

  Reveal Answer Answer: A Next Question

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