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IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q202-Q207):

NEW QUESTION # 202
Which mindset promotes the most comprehensive risk management strategy?

A. Improve operational efficiency.
B. Maximize market share.
C. Increase shareholder value.
D. Mitigate losses.

Answer: C

NEW QUESTION # 203
Which of the following IT operational areas is responsible for the integrity of data flow within an organization?

A. Database
B. Operating system
C. Network
D. Server

Answer: C

NEW QUESTION # 204
Which of me Wowing summarizes information about the cash receipts and cash payments for a specific time period?

A. Balance sheet
B. Income statement
C. Statement of cash flows.
D. Owner's equity statement

Answer: C

NEW QUESTION # 205
Unsecured loans are loans:

A. That do not have to be repaid for over one year.
B. Backed by mortgaged assets.
C. That appear to be too risky for most lenders to consider.
D. Granted on the basis of a company's credit standing.

Answer: D

NEW QUESTION # 206
The main reason to establish internal controls in an organization is to:

A. Encourage compliance with policies and procedures.
B. Safeguard the resources of the organization.
C. Ensure the accuracy, reliability, and timeliness of information.
D. Provide reasonable assurance on the achievement of objectives.

Answer: D

NEW QUESTION # 207
......

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