[May-2022] IIA-CIA-Part3 Dumps PDF – IIA-CIA-Part3 Real Exam Questions Answers [Q87-Q104]

Q87. An organization is experiencing a high turnover. Which of the following can human resources deploy to effectively detect the root cause of turnover?

Q88. Effective internal control for application development should provide for which of the following?
I A project steering committee to initiate and oversee the system
II A technical systems programmer to evaluate systems software
III Feasibility studies to evaluate existing systems
IV The establishment of standards for systems design and programming

Q89. On January 1, Year 1, an entity purchased a machine for US $10,000. The estimated useful life was 10 years, with no residual value. The entity depreciates its property, plant, and equipment using the straight-line method. On January 1, Year 5, it was estimated that the machine had a remaining useful life of 3 years. Compute the entity’s Year 5 depreciation expense for the machine.

Q90. International marketing activities often begin with:

Q91. If a manufacturer has established a limit on the number of defects that are tolerable in the final assembly of its product, which of the following quality control procedures should be employed?
I. Inspect completed goods for compliance with established tolerances.
II. Review sales returns for defects not detected during the final inspection process.
III. Compare materials and machinery specifications with original product designs.
IV.
Establish a quality circle that includes management and subordinates to discuss labor efficiency.

Q92. Which of the following is a false statement about cost-based pricing?

Q93. When assessing the adequacy of a risk mitigation strategy, an internal auditor should consider which of the following?
1. Management’s tolerance for specific risks.
2. The cost versus benefit of implementing a control.
3. Whether a control can mitigate multiple risks.
4. The ability to test the effectiveness of the control.

Q94. An organization that sells products to a foreign subsidiary wants to charge a price that will decrease import tariffs. Which of the following is the best course of action for the organization?

Q95. Which of the following is considered to be a server in a local area network LAN)?

Q96. Which of the following statements regarding database management systems is not correct?

Q97. Which of the following would provide the least security for sensitive data stored on a notebook computer?

Q98. An organization is considering the outsourcing of its business processes related to payroll and information technology functions. Which of the following is the most significant area of concern for management regarding this proposed agreement?

Q99. Because of the large number of factors that could affect the demand for its new product, interactions among these factors, and the probabilities associated with different values of these factors, the marketing department would like to develop a computerized model for projecting demand for this product. By using a random-number procedure to generate values for the different factors, it will be able to estimate the distribution of demand for this new product. This method of estimating the distribution of demand for the new product is called:

Q100. Which of the following is a major advantage of decentralized organizations, compared to centralized organizations?

Q101. Which of the following brings in additional capital to the entity?

Q102. An auditor has just completed a physical security audit of a data center. Because the center engages in top- secret defense contract work, the auditor has chosen to recommend biometric authentication for workers entering the building. The recommendation might include devices that verify all of the following except:

Q103. A firm ships its product to a foreign subsidiary and charges a price that may increase import duties but lower the income taxes paid by the subsidiary. The most likely reason for these effects is that the:

Q104. With regard to e-commerce, risk is best defined as the uncertainty of an event that could: