Printable PDFIIA IIA-CIA-PART3-3P Exam Questions & Answers
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Vendor: IIA
Exam Code: IIA-CIA-PART3-3P
Exam Name: CIA Exam Part Three: Business Knowledge for Internal Auditing
Certification Provider: IIA
Total Questions: 413 Q&A ( View Details)
Updated on: Jul 07, 2026
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IIA-CIA-PART3-3P Online Practice Questions and Answers
When granting third parties temporary access to an entity's computer systems, which of the following is the most effective control?
A. Access is approved by the supervising manager.
B. User accounts specify expiration dates and are based on services provided.
C. Administrator access is provided for a limited period.
D. User accounts are deleted when the work is completed.
Which of the following is not a barrier to effective communication?
A. Filtering.
B. Communication overload.
C. Similar frames of reference.
D. Lack of source credibility.
Which of me following statements is true regarding the reporting of tangible and intangible assets?
A. For plant assets cost includes the purchase price and the cost of design and construction
B. For intangible assets cost includes the purchase price and development costs
C. Due to their indefinite nature intangible assets are not subject to amortization
D. The organization must expense any cost incurred in developing a plant asset
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