IIA CIA Exam Part Three: Business Knowledge for Internal Auditing IIA-CIA-Part3-3P Exam Dumps: Updated Questions & Answers (October 2025)

Application control.

IT general control

Data input control

Data output control

UDAs are less flexible and more difficult to configure than traditional IT applications.

Updating UDAs may lead to various errors resulting from changes or corrections.

UDAs typically are subjected to application development and change management controls.

Using UDAs typically enhances the organization's ability to comply with regulatory factors.

Determining the frequency with which backups will be performed.

Prioritizing the order in which business systems would be restored.

Assigning who in the IT department would be involved in the recovery procedures.

Assessing the resources needed to meet the data recovery objectives

Cost of sales increased relative to sales.

Total sales increased relative to expenses.

The organization had a higher dividend payout rate in year two.

The government increased the corporate tax rate.

Cash payback technique.

Annual rate of return technique.

Internal rate of return method.

Net present value method.

Voice recognition and token.

Password and fingerprint.

Fingerprint and voice recognition

Password and token

Input controls

Output controls

Integrity controls

Processing controls

Establish separate vendor creation and approval teams.

Develop and distribute a code of conduct that prohibits conflicts of interest.

Perform a regular review of the vendor master file.

Require submission of a conflict-of-interest declaration.

Assign a team with a trained audit manager to plan each audit and distribute field work tasks to various staff auditors.

Assign a team of personnel who have different specialties to each audit and empower team members to participate fully in key decisions.

Assign a team to each audit, designate a single person to be responsible for each phase of the audit, and limit decision making outside of their area of responsibility.

Assign a team of personnel who have similar specialties to specific engagements that would benefit from those specialties and limit key decisions to the senior person.

Session hijacking.

Jailbreaking.

Eavesdropping.

Authentication.