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IIA-CIA-Part3-3P Pack
Vendor: IIA
Exam Code: IIA-CIA-Part3-3P
Exam Name: CIA Exam Part Three: Business Knowledge for Internal Auditing
Exam Questions: 488
Last Updated: January 10, 2026
Related Certifications: Certified Internal Auditor
Exam Tags: Auditing
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Free IIA IIA-CIA-Part3-3P Exam Actual Questions

Question No. 1

When auditing an application change control process, which of the following procedures should be included in the scope of the audit?

1) Ensure system change requests are formally initiated, documented, and approved.

2) Ensure processes are in place to prevent emergency changes from taking place.

3) Ensure changes are adequately tested before being placed into the production environment.

4) Evaluate whether the procedures for program change management are adequate.

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Correct Answer: D

Question No. 2

According to the Standards, the internal audit activity must evaluate risk exposures relating to which of the following when examining an organization's risk management process?

1) Organizational governance.

2) Organizational operations.

3) Organizational information systems.

4) Organizational structure.

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Correct Answer: C

Question No. 3

Under a value-added taxing system:

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Correct Answer: B

Question No. 4

According to IIA guidance, which of the following is a typical risk associated with the tender process and contracting stage of an organization's IT outsourcing life cycle?

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Correct Answer: D

Question No. 5

Which of the following descriptions of the internal control system are indicators that risks are managed effectively?

1) Existing controls promote compliance with applicable laws and regulations.

2) The control environment is designed to address all identified risks to the organization.

3) Key controls for significant risks to the organization remain consistent over time.

4) Monitoring systems are in place to alert management to unexpected events.

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Correct Answer: B

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