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IIA-CIA-Part3 Exam is a computer-based exam, and candidates must complete it within four hours. IIA-CIA-Part3 exam consists of 100 multiple-choice questions, and candidates must score at least 600 out of 800 to pass. Candidates can take the exam at any Prometric testing center worldwide, and the exam fee varies depending on the candidate's location.
IIA-CIA-Part3 certification exam is a vital component of the Certified Internal Auditor (CIA) certification program offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part3 Exam, also known as Business Knowledge for Internal Auditing, assesses an individual's understanding of the key concepts and principles of business management and operations. Business Knowledge for Internal Auditing certification is essential for professionals who wish to succeed in the field of internal auditing and demonstrate their expertise to employers and clients.
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IIA-CIA-Part3 Exam is a computer-based exam that consists of 100 multiple-choice questions. IIA-CIA-Part3 exam is divided into two parts, with the first part consisting of 30 questions that cover general business knowledge, and the second part consisting of 70 questions that cover more specific areas of internal auditing. Candidates are given 2.5 hours to complete the exam, and must achieve a score of at least 600 out of 750 to pass. Successfully passing IIA-CIA-Part3 Exam is a significant achievement for anyone looking to advance their career in internal auditing.
IIA Business Knowledge for Internal Auditing Sample Questions (Q307-Q312):
NEW QUESTION # 307
The journal entry required to close the utilities expense account is
- A. Income Summary US $1,400 Utilities expense US $1,400
- B. Utilities expense US $1,400 Retained earnings US $1,400
- C. Utilities expense US $1,400 Income summary US $1,400
- D. Rental expense US $1,400 Utilities expense US $1,400
Answer: A
Explanation:
All income statement account balances are closed either to a summary account such as income summary or revenue and expense summary) or to retained earnings. The normal balance of an expense account is a debit. Thus, an expense account is credited in a closing entry.
NEW QUESTION # 308
Which of the following is a characteristic of an emerging industry?
- A. Established strategy of players.
- B. High unit costs.
- C. Technical expertise.
- D. Low number of new firms.
Answer: B
NEW QUESTION # 309
An organization had three large centralized divisions: one that received customer orders for service work; one that scheduled the service work at customer locations; and one that answered customer calls about service problems. These three divisions were restructured into seven regional groups, each of which performed all three functions. One advantage of this restructuring would be:
- A. Greater economies of scale.
- B. Better internal controls.
- C. Increased specialization.
- D. Improved work flow.
Answer: D
NEW QUESTION # 310
Which of the following statements is true regarding an organization's inventory valuation1?
- A. The valuation will be correct if the inventory includes goods received on consignment from another organization
- B. The valuation will be incorrect it the inventory includes goods m transit shipped free on board (FOB) destination to another organization
- C. The valuation will be incorrect it the inventory includes goods in transit shipped FOB shipping point from another organization
- D. The valuation will be correct it the inventory includes goods sent on consignment to another
Answer: A
Explanation:
organization
NEW QUESTION # 311
A rapidly expanding retail organization continues to be tightly controlled by its original small management team. Which of the following is a potential risk in this vertically centralized organization?
- A. Duplication of business activities.
- B. Lack of coordination among different business units.
- C. Suboptimal decision-making.
- D. Operational decisions are inconsistent with organizational goals.
Answer: C
NEW QUESTION # 312
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