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Certified Internal Auditor - Part 3, Business Analysis and Information Technology Exam Dumps

IIA-CIA-Part3 Exam Format | Course Contents | Course Outline | Exam Syllabus | Exam Objectives

Test Detail:
The IIA IIA-CIA-Part3 exam, also known as Certified Internal Auditor - Part 3, Business Analysis and Information Technology, is designed to assess the knowledge and skills of professionals in the areas of business analysis and information technology. This exam focuses on evaluating the candidate's understanding of business processes, risks, and controls, as well as their ability to apply information technology concepts in an auditing context. The following description provides an overview of the IIA IIA-CIA-Part3 exam.

Number of Questions and Time:
The IIA IIA-CIA-Part3 exam typically consists of approximately 100 multiple-choice questions. The exact number of questions may vary. Candidates are given 2.5 hours (150 minutes) to complete the exam. The passing score is typically 600 or higher, on a scaled score range of 250 to 750.

Course Outline:
To prepare for the IIA IIA-CIA-Part3 exam, candidates can enroll in training programs that cover the key topics and competencies required for business analysis and information technology in the context of internal auditing. These courses provide a comprehensive understanding of business processes, risks, controls, and the role of information technology. The course outline may include the following topics:

1. Business Processes and Risks:
- Understanding business processes and their components
- Identifying and assessing risks in business processes
- Applying risk management techniques
- Internal control frameworks and their role in managing risks

2. Business Process Analysis and Improvement:
- Techniques for analyzing business processes
- Identifying process inefficiencies and improvement opportunities
- Implementing process improvement initiatives
- Monitoring and measuring process performance

3. Information Technology and Internal Audit:
- Understanding the role of information technology in organizations
- IT governance frameworks and principles
- Assessing IT risks and controls
- Auditing IT systems and applications

4. Information Technology Tools and Techniques:
- IT general controls and application controls
- Data analytics and data mining techniques
- Cybersecurity and information security controls
- Emerging technologies and their impact on internal auditing

Exam Objectives:
The IIA IIA-CIA-Part3 exam aims to evaluate the candidate's knowledge and skills in business analysis and information technology within the context of internal auditing. The exam objectives include the following:

1. Understanding business processes and their associated risks.
2. Applying risk management techniques and internal control frameworks.
3. Analyzing and improving business processes to enhance efficiency and effectiveness.
4. Assessing IT risks and controls and their impact on business processes.
5. Utilizing IT tools and techniques in the internal audit process.
6. Understanding emerging technologies and their implications for internal auditing.

Exam Syllabus:
The IIA IIA-CIA-Part3 exam syllabus covers the key topics and competencies required to excel in business analysis and information technology in the context of internal auditing. The syllabus includes the following areas of study:

- Business processes and their risks
- Internal control frameworks and risk management
- Business process analysis and improvement techniques
- IT governance, risks, and controls
- Information technology tools and techniques in auditing
- Emerging technologies and their impact on internal auditing

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IIA
IIA-CIA-Part3
Certified Internal Auditor - Part 3, Business Analysis
and Information Technology
https://killexams.com/pass4sure/exam-detail/IIA-CIA-Part3
QUESTION: 414
The bullwhip, or whiplash, effect on inventories begins when retailers face uncertain
demand from consumers caused by randomness in buying habits. It can be avoided by:
A. The need to purchase or manufacture goods in cost-efficient batches.
B. Changes in price that may encourage purchases in anticipation of future increases.
C. Shortages that may lead to rationing by suppliers or manufacturers and hoarding by
manufacturers or retailers.
D. Sharing of information and coordination among the organizations in the supply chain.
Answer: D
Explanation:
Sharing information about sales, inventory, pricing, advertising campaigns, and sales
forecasts by all functions and organizations in the supply chain moderates demand
uncertainty for all parties. The desired results are (1) minimization of inventories held by
suppliers, manufacturers, and retailers; (2) avoidance of stockouts; (3) fewer rush orders;
and (4) production as needed by retailers.
QUESTION: 415
A desired result of the sharing of information by all functions and organizations in the
supply chain is:
A. Fewer rush orders.
B. Maximization of inventories held by suppliers, manufacturers, and retailers.
C. Stockouts.
D. Incompatibility of the information systems of the parties.
Answer: A
Explanation:
Sharing information about sales, inventory, pricing, advertising campaigns, and sales
forecasts by all functions and organizations in the supply chain moderates demand
uncertainty for all parties. The desired results are (1) minimization of inventories held by
suppliers, manufacturers, and retailers; (2) avoidance of stockouts; (3) fewer rush orders;
and (4) production as needed by retailers.
QUESTION: 416
Which of the following are intermediaries between sellers and buyers?
I. Agent
II. Broker
III. Consignee
IV. Consumer
A. I and II only.
B. I and III only.
C. I, II, and III only.
D. I. II, III,and IV.
Answer: C
Explanation:
A distribution channel is a series of interdependent marketing institutions that facilitate
the transfer of a product from producer (seller) to consumer (buyer). Intermediaries
include merchant middlemen, agents, brokers, consignees, and facilitating
intermediaries.
QUESTION: 417
The channel structure in which producers, wholesalers, and retailers act as a unified
system is a:
A. Horizontal distribution system.
B. Vertical distribution system.
C. Unilateral distribution system.
D. Multichannel system.
Answer: B
Explanation:
In vertical distribution systems, producers, wholesalers, and retailers act as a unified
system. Channel conflict is managed through common ownership, contractual
relationships, or administration by one or a few dominant channel members. Horizontal
distribution systems consist of two or more companies at one level of the channel
working together to exploit new opportunities, such as the introduction of ATMs in
supermarkets. The joint nature of horizontal distribution efforts is the tool for managing
channel conflict. In a multichannel system, a single firm sets up two or more channels to
reach one or more customer segments. Because such a system
is managed by a single firm, channel conflicts can be evaluated and managed internally.
QUESTION: 418
Which of the following channel structures have the best means of managing channel
conflict?
I. Conventional
II. Vertical
III. Horizontal
IV. Multichannel
A. I and II.
B. II, III,and IV.
C. I, III,and IV.
D. II and III.
Answer: B
Explanation:
In vertical distribution systems, channel conflict is managed through common
ownership, contractual relationships, or administration by one or a few dominant
channel members. The joint nature of horizontal distribution efforts is the tool for
managing channel conflict. In a multichannel system, because such a system is managed
by a single entity, channel conflicts can be evaluated and managed internally.
Conventional distribution systems consist of one or more independent producers,
wholesalers, and retailers, each of which is a separate profit-maximizing business. The
profit objective of each independent channel member may result in actions that are not
profitmaximizing for the system as a whole, and the conventional distribution system
offers no means for controlling channel conflict.
QUESTION: 419
The airlines have been leaders in the use of technology. Customers can make
reservations either with an airline or through a travel agency. In this situation, a travel
agency is classified as which type of distribution channel?
A. An intermediary
B. A jobber
C. A distributor
D. A facilitating agent
Answer: A
Explanation:
Marketing intermediaries assist companies in promoting, selling, and distributing
theirgoods and services to ultimate consumers. For example, travel agents access an
airline's computerizedreservation system and make reservations for their customers
without ever taking title to the ticket.
QUESTION: 420
On January 1, an entity issued a 10-year US $500,000 bond at 96% of its face amount.
The bond bears interest at 12%, payable on January 1 and July 1. The entry to record the
issuance of the bond on January 1 is:
A. Option A
B. Option B
C. Option C
D. Option D
Answer: C
Explanation:
The entity received US $480,000 cash on the issuance of the bond. Its face amount is
US$500,000, the amount to be paid at maturity. Hence, the credit to bonds payable is
US$500,000. The US$20,000 difference is recorded as a discount on bonds payablea
debitand is amortized over the life of the issue.
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