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Is The IIA CIA Part 3 Exam Worth It

The IIA CIA Part 3 exam is the last of a series of exams you take to complete the Certified Internal Auditor (CIA) designation. This is a highly respected and recognized certification that is usually looked upon favorably in the job market, especially when combined with other certifications like the CPA or CISA.

The purpose of this article is to discuss why you should consider getting the CIA certification if it's worth it for you, and what you need to do to get it. IIA CIA Part 3 exam dumps are a must-have to pass the exam, and we have them here for you to download and use.

IIA-CIA-Part3 certification exam is designed for internal auditors who have a minimum of two years of experience in internal auditing or related fields. IIA-CIA-Part3 Exam consists of 125 multiple-choice questions that are based on the latest standards and best practices in internal auditing. IIA-CIA-Part3 exam is computer-based and takes approximately two and a half hours to complete.

IIA-CIA-Part3 (Business Knowledge for Internal Auditing) Certification Exam is a professional certification program for internal auditors offered by the Institute of Internal Auditors (IIA). Business Knowledge for Internal Auditing certification is designed to enhance the knowledge of internal auditors in the areas of business, finance, and management. IIA-CIA-Part3 exam is intended to evaluate the skills and knowledge of internal auditors in the context of the business environment.

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IIA Business Knowledge for Internal Auditing Sample Questions (Q353-Q358):

NEW QUESTION # 353
A company} is formulating its plans for the coming year, including the preparation of its cash budget. Historically, 30% of the company's sales are cash sales. The remaining 70% are credit sales with the following collection pattern.

Sales for the first five months of the coming year are forecast as follows.

For the month of April, the total cash receipts from sales and collections on account would be:

A. US $4,408,000
B. US $3,781,600
C. US $3,729,968
D. US $4,025,200

Answer: B

Explanation:
The cash receipts for April equal April's cash sales US $4,000,000 x 30% = US $1,200,000), 40% of April's credit sales, and 580/o of March's credit sales. Consequently, total cash receipts equal US $3, 78-1,600 [$1,200,000 + $4,000,000 40%x 70%) + $8,600,000 68% 70%)].A bank has two drive-in lanes to serve customers: one attached to the bank itself and one on an island. One teller serves bath stations. The bank is interested in determining the average waiting times of customers and has developed a model based on random numbers. The two key factors are the time between successive car arrivals and the time customers wait in line. Assume that the analysis begins with cars just arriving at bath service windows. bath requiring 3 minutes of service time. Car 1 is the attached window attached to the bank unless that window has more cars waiting than the island window. The lone teller will always serve the car that arrived first. If two cars arrive simultaneously, the one at the attached window will be served before the one at the island.

NEW QUESTION # 354
Which of the following techniques is the most relevant when an internal auditor conducts a valuation of an organization's physical assets?

A. Vouching.
B. Inspection.
C. Observation.
D. Original cost.

Answer: B

NEW QUESTION # 355
A company uses a target pricing and costing approach. The following is its costs and revenues for the current year:

The company intends to increase unit sales to 120,000 in the next year by reducing the unit price to US $8. If the company is to achieve a unit target operating income of 15%, by what amount must it reduce the full cost per unit?

A. US $I.50
B. US $1.70
C. US $1.20
D. US $0.50

Answer: B

Explanation:
Unit target operating income is US $1.20 15% $8 target price). Thus, the unit target full cost is US $6.80 $8 - $1.20). The current full cost per unit is US $8.50 [$515,000 cost of goods sold + $335,000 operating costs excluding production) - 100,00 units sold], so the necessary reduction in full cost per unit is US $1.70 $8.50 - $6.80).

NEW QUESTION # 356
Which of the following does not provide operational assurance that a computer system is operating properly?

A. Making system changes.
B. Conducting system monitoring.
C. Testing policy compliance.
D. Performing a system audit.

Answer: A

NEW QUESTION # 357
Dale has 20 days to complete production of an order for an important customer. The customer wants 96 units of product that may be painted either red or white. The red units can be produced at a rate of 4 per day. The white units, because of a different quality of paint, can be produced at a rate of 7 per day. The materials for the red units cost US $80 each, while the white units cost US $120 each. Dale wants to keep costs at a minimum. What is the constraint that expresses the number of units to be produced?

A. 4R + 7W = 96
B. 4R + 7W = 20
C. (R/4) + (W+7) 20
D. R+W=20

Answer: C

Explanation:
The constraint function that expresses the number of units to be produced is R + W = 96, but that is not one of the answer choices. Another constraint is that the total quantities of red (R) and white (W) units must be produced in 20 or fewer days at a rate of 4 red units per day and 7 white units per day. Thus, the time constraint is (R / 4) + (W + 7) 20.

NEW QUESTION # 358
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