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IIA-CIA-Part3 certification exam covers a broad range of topics related to business knowledge, including business acumen, financial management, information technology, and strategic management. IIA-CIA-Part3 Exam is designed to test the knowledge and skills of internal auditors in these areas and to ensure that they are able to apply this knowledge in their work.

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Passing the IIA-CIA-Part3 exam is a prerequisite for obtaining the Certified Internal Auditor (CIA) designation. The CIA designation is a globally recognized certification that indicates a high level of expertise and professionalism in the field of internal auditing. The IIA-CIA-Part3 exam is one of three exams required to obtain the CIA designation.

IIA IIA-CIA-Part3: Business Knowledge for Internal Auditing exam is an excellent way for internal auditors to demonstrate their knowledge and competency in key areas related to their profession. Passing IIA-CIA-Part3 Exam is a significant achievement and can help internal auditors advance in their careers. The IIA-CIA-Part3 exam is challenging, but with proper preparation and study, candidates can successfully pass the exam and earn the CIA certification.

IIA Business Knowledge for Internal Auditing Sample Questions (Q334-Q339):

NEW QUESTION # 334
Which of the following steps should an internal auditor take during an audit of an organization's business continuity plans?
1. Evaluate the business continuity plans for adequacy and currency.
2. Prepare a business impact analysis regarding the loss of critical business.
3. Identify key personnel who will be required to implement the plans.
4. Identify and prioritize the resources required to support critical business processes.

A. 1, 2, 3, and 4
B. 1 only
C. 1, 3, and 4 only
D. 2 and 4 only

Answer: B

NEW QUESTION # 335
If a system does not have a mainframe computer or a file server but does processing within a series of personal computers, the network is a(n):

A. Peer-to-peer system.
B. Direct access system.
C. Offline processing system.
D. Expert system.

Answer: A

Explanation:
A local area network is a user-controlled network that operates without the assistance of a common carrier. It can have several personal computers attached to a host computer, can be linked as part of several LANs that may or may not communicate with a host computer, or can be connected together but not connected to a host computer stand alone). A peer-to-peer network operates without a mainframe or file server.

NEW QUESTION # 336
The order costs associated with inventory management include:

A. Insurance costs, purchasing costs, shipping costs, and obsolescence.
B. Purchasing costs, shipping costs, setup costs, and quantity discounts lost.
C. Quantity discounts lost, storage costs, handling costs, and interest on capital invested.
D. Obsolescence, setup costs, quantity discounts lost, and storage costs.

Answer: B

Explanation:
Order costs include purchasing costs, shipping costs, setup costs for a production run, and quantity discounts lost.

NEW QUESTION # 337
A tax is regressive if:

A. The burden for payment falls disproportionately on lower-income persons.
B. Individuals with lower incomes pay a lower percentage of their income in tax.
C. Individuals with higher incomes pay a higher percentage of their income in tax.
D. Individuals pay a constant percentage in taxes, regardless of income level.

Answer: A

Explanation:
With a regressive tax, the percentage paid in taxes decreases as income increases. For example, excise taxes and payroll taxes are both regressive taxes. An excise to is regressive because its burden falls disproportionally on lower-income persons. As personal income increases, percentage of income paid declines because an excise tax is a flat amount per quantity of the good or service purchased.

NEW QUESTION # 338
Company P, which produces computers, uses a target pricing and costing approach. The following is Company P's costs and revenues for the year just ended:

Company P plans to increase sales of computers to 15,000 in the next year by reducing the unit price to US $1,250. If Company P wishes to achieve a unit target operating income of 10%, by what amount must it reduce the full cost per unit?

A. US $125
B. US $250
C. US $100
D. US $225

Answer: D

Explanation:
Unit target operating income is US $125 10% $1,250 target price). Thus, the unit target full cost is US $1,125 $I,250 $125). The current full cost per unit is US $1,350 [($8,000,000 cost of goods sold + $5,500,000 operating costs excluding production) - 10,000 units sold], so the necessary reduction in full cost per unit is US $225 $1,350 - $1 .125).

NEW QUESTION # 339
......

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Pass Guaranteed Quiz Updated IIA - IIA-CIA-Part3 - Business Knowledge for Internal Auditing Free Exam Dumps

Pass Guaranteed 2026 Professional IIA-CIA-Part3: Business Knowledge for Internal Auditing Free Exam Dumps

IIA Business Knowledge for Internal Auditing Sample Questions (Q334-Q339):

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