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Exam Code: IIA-CIA-Part3-3P Business Knowledge for Internal Auditing study help November 2023 by Killexams.com team | ||||||||
IIA-CIA-Part3-3P Business Knowledge for Internal Auditing Exam Specification: IIA-CIA-Part3-3P Business Knowledge for Internal Auditing Exam Name: IIA-CIA-Part3-3P Business Knowledge for Internal Auditing Exam Code: IIA-CIA-Part3-3P Exam Duration: 180 minutes Passing Score: 600 out of 800 Exam Format: Multiple-choice Exam Delivery: Proctored online or at a testing center Course Outline: 1. Business Acumen and Global Business Environment - Understanding the organization's business model - Economic and industry analysis - Global business trends and challenges 2. Organizational Structures and Governance - Types of organizational structures - Governance frameworks and best practices - Board of directors and executive management roles 3. Risk Management - Principles and concepts of risk management - Enterprise risk management frameworks - Risk assessment methodologies 4. Financial Management and Budgeting - Financial statements analysis - Budgeting and forecasting processes - Key financial ratios and performance indicators 5. Operations Management - Process mapping and improvement techniques - Supply chain management - Quality management principles 6. Project Management and IT Governance - Project management methodologies and tools - IT governance frameworks and controls - Information security and data privacy 7. Regulatory and Legal Considerations - Compliance frameworks and requirements - Laws and regulations impacting internal auditing - Ethical considerations and professional standards Exam Objectives: 1. Demonstrate understanding of the organization's business model and its impact on internal auditing. 2. Analyze the global business environment and its implications for internal auditors. 3. Evaluate different organizational structures and their influence on internal auditing activities. 4. Assess governance frameworks and best practices to ensure effective oversight. 5. Apply risk management principles and techniques to identify and mitigate risks. 6. Interpret financial statements and analyze financial performance for effective auditing. 7. Understand operations management concepts and their relevance to internal auditing. 8. Apply project management methodologies and assess IT governance controls. 9. Identify and comply with relevant laws, regulations, and ethical considerations. 10. Demonstrate knowledge of professional standards and code of ethics in internal auditing. Exam Syllabus: Section 1: Business Acumen and Global Business Environment (10%) - Organization's business model and value proposition - Economic and industry analysis techniques - Global business trends and their impact on internal auditing Section 2: Organizational Structures and Governance (15%) - Types of organizational structures and their implications - Governance frameworks and their role in internal auditing - Board of directors and executive management oversight Section 3: Risk Management (20%) - Risk management principles and concepts - Enterprise risk management frameworks and methodologies - Risk assessment techniques for internal auditors Section 4: Financial Management and Budgeting (20%) - Financial statements analysis and interpretation - Budgeting and forecasting processes in organizations - Key financial ratios and performance indicators for internal auditors Section 5: Operations Management (15%) - Process mapping and improvement methodologies - Supply chain management and its impact on internal auditing - Quality management principles for internal auditors Section 6: Project Management and IT Governance (10%) - Project management methodologies and tools - IT governance frameworks and controls for internal auditors - Information security and data privacy considerations Section 7: Regulatory and Legal Considerations (10%) - Compliance frameworks and requirements - Laws and regulations relevant to internal auditing - Ethical considerations and professional standards for internal auditors Section 8: Professional Standards and Code of Ethics (10%) - International Standards for the Professional Practice of Internal Auditing (Standards) - Code of Ethics for internal auditors | ||||||||
Business Knowledge for Internal Auditing IIA Knowledge study help | ||||||||
Other IIA examsCCSA Certification in Control Self-Assessment (IIA-CCSA)CFSA Certified Financial Services Auditor (IIA-CFSA) IIA-CIA-Part1 Certified Internal Auditor - Part 1, The Internal Audit Activitys Role in Governance, Risk, and Control IIA-CIA-Part2 Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement IIA-CIA-Part3 Certified Internal Auditor - Part 3, Business Analysis and Information Technology IIA-ACCA ACCA CIA Challenge IIA-CRMA Certification in Risk Management Assurance (CRMA) IIA-CIA-Part3-3P Business Knowledge for Internal Auditing | ||||||||
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IIA-CIA-Part3-3P Dumps IIA-CIA-Part3-3P Braindumps IIA-CIA-Part3-3P Real Questions IIA-CIA-Part3-3P Practice Test IIA-CIA-Part3-3P dumps free IIA IIA-CIA-Part3-3P Business Knowledge for Internal Auditing http://killexams.com/pass4sure/exam-detail/IIA-CIA-Part3-3P Question: 92 An organization facing rapid growth decides to employ a third party service provider to manage its customer relationship management function . Which of the following is true regarding the supporting application software used by that provider compared to an in- house developed system? 1) Updating documentation is always a priority. 2) System availability is usually more reliable. 3) Data security risks are lower. 4) Overall system costs are lower. A. 1 and 2 only B. 1 and 3 only C. 2 and 4 only D. 3 and 4 only Answer: C Question: 93 Which of the following budgets must be prepared first? A. Cash budget. B. Production budget. C. Sales budget. D. Selling and administrative expenses budget. Answer: C Question: 94 Which is the least effective form of risk management? A. Systems-based preventive control. B. People-based preventive control. C. Systems-based detective control. D. People-based detective control. Answer: D Question: 95 Which of the following statements accurately describes one of the characteristics that distinguishes a multinational company from a domestic company? A. A multinational company has stockholders in other countries. B. A multinational company exports its products to other countries. C. A multinational company operates outside of its country of origin. D. A multinational company uses raw materials and components from more than one country. Answer: C Question: 96 A holding company set up a centralized group technology department, using a local area network with a mainframe computer to process accounting information for all companies within the group. An internal auditor would expect to find all of the following controls within the technology department except: A. Adequate segregation of duties between data processing controls and file security controls. B. Documented procedures for remote job entry and for local data file retention. C. Emergency and disaster recovery procedures and maintenance agreements in place to ensure continuity of operations. D. Established procedures to prevent and detect unauthorized changes to data files. Answer: B Question: 97 During which phase of disaster recovery planning should an organization identify the business units, assets, and systems that are critical to continuing an acceptable level of operations? A. Scope and initiation phase. B. Business impact analysis. C. Plan development. D. Testing. Answer: B Question: 98 An organization is considering the outsourcing of its business processes related to payroll and information technology functions . Which of the following is the most significant area of concern for management regarding this proposed agreement? A. Ensuring that payments to the vendor are appropriate and timely for the services delivered. B. Ensuring that the vendor has complete management control of the outsourced process. C. Ensuring that there are means of monitoring the efficiency of the outsourced process. D. Ensuring that there are means of monitoring the effectiveness of the outsourced process. Answer: D Question: 99 Which of the following is the best approach to overcome entry barriers into a new business? A. Offer a standard product that is targeted in the recognized market. B. Invest in commodity or commodity-like product businesses. C. Enter into a slow-growing market. D. Use an established distribution relationship. Answer: D Question: 100 In terms of international business strategy, which of the following is true regarding a multi-domestic strategy? A. It uses the same products in all countries. B. It centralizes control with little decision-making authority given to the local level. C. It is an effective strategy when large differences exist between countries. D. It provides cost advantages, improves coordinated activities, and speeds product development. Answer: C Question: 101 According to the Standards, which of the following is based on the assertion that the quality of an organization’s risk management process should Excellerate with time? A. Process element. B. Key principles. C. Maturity model. D. Assurance. Answer: C Question: 102 At what point during the systems development process should an internal auditor verify that the new application’s connectivity to the organization’s other systems has been established correctly? A. Prior to testing the new application. B. During testing of the new application. C. During implementation of the new application. D. During maintenance of the new application. Answer: A Question: 103 In order to provide useful information for an organization’s risk management decisions, which of the following factors is least important to assess? A. The underlying causes of the risk. B. The impact of the risk on the organization’s objectives. C. The risk levels of current and future events. D. The potential for eliminating risk factors. Answer: D Question: 104 Which of the following is the best reason for considering the acquisition of a nondomestic organization? A. Relatively fast market entry. B. Improved cash flow of the acquiring organization. C. Increased diversity of corporate culture. D. Opportunity to influence local government policy. Answer: A Question: 105 Presented below are partial year-end financial statement data (000 omitted from dollar amounts) for companies A and B: If company A has a quick ratio of 2:1, then it has an accounts receivable balance of: A. $100 B. $200 C. $300 D. $500 Answer: A Question: 106 Which of the following is useful for forecasting the required level of inventory? 1) Statistical modeling. 2) Information about seasonal variations in demand. 3) Knowledge of the behavior of different business cycles. 4) Pricing models linked to seasonal demand. A. 1 and 2 only B. 2 and 3 only C. 1, 2, and 3 only D. 1, 2, 3, and 4 Answer: C Question: 107 An internal auditor performed a review of IT outsourcing and found that the service provider was failing to meet the terms of the service level agreement . Which of the following approaches is most appropriate to address this concern? A. The organization should review the skill requirements and ensure that the service provider is maintaining sufficient expertise and retaining skilled resources. B. The organization should proactively monitor the performance of the service provider, escalate concerns, and use penalty clauses in the contract where necessary. C. The organization should ensure that there is a clear management communication strategy and path for evaluating and reporting on all outsourced services concerns. D. The organization should work with the service provider to review the current agreement and expectations relating to objectives, processes, and overall performance. Answer: B Question: 108 Which of the following statements is false regarding the internal audit approach when a set of standards other than The IIA’s Standards is applicable to a specific engagement? A. The internal auditor may cite the use of other standards during audit communications. B. If the other standards are government-issued, the internal auditor should apply them in conjunction with The IIA’s Standards. C. If there are inconsistencies between the other standards and The IIA’s Standards, the internal auditor must use the more restrictive standards. D. If there are inconsistencies between the other standards and The IIA’s Standards, the internal auditor must use the less restrictive standards. Answer: D For More exams visit https://killexams.com/vendors-exam-list Kill your test at First Attempt....Guaranteed! | ||||||||
In a relaxed environment, these student-led, question and answer sessions provide you with encouragement and support while permitting you to come and go as needed. Remember, all ASC services are free! Please check with individual departments for up-to-date drop-in group help/study session offerings. Additional information will be available shortly after the start of each semester. Accounting Help Sessions CHEMISTRY 221 CSCI 112, 125, 235, 245, 255 Sundays, 6–8 p.m. Mondays–Thurdays, 7–9 p.m. VanderWerf 115 Led by computer science students Help Session Tuesdays, 11–11:50 a.m. Van Zoeren 245 Led by Professor Susan Cherup Engineering 100 Help Sessions Engineering 210 Help Sessions Engineering 220 Help Sessions Thursdays, 12:30–1:30 p.m. Japanese Assistance Japanese 101 Drill Sessions Friday, 4–5 p.m. Japanese 201 Drill Sessions Drop-in help for students enrolled in quantitative courses Mondays–Thursdays, 7:30–9:15 p.m. Schaap 1118 Led by upper-level math students *For students in a math or quantitative course Physics 105 and 121 Help Sessions Thursdays, 6:30–8:30 p.m. Course planning informationYou need to complete the above course or courses before moving onto this one. 213251 You cannot enrol in this course if you have passed (or are enrolled in) any of the course(s) above as these courses have similar content or content at a higher level.
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Textbooks neededThere are no set texts for this course. Do you want to develop your academic study skills?Get the study tips and knowledge you need for distance learning success with our Go The Distance course. Watch our Study Skills series – our fun animated videos will help develop your study skills, whether or not you're a distance learner. syllabus include: quoting, paraphrasing and summarising; critical thinking skills; listening and note-taking and more. Click on the images and get the knowledge! Certain types of music can help people feel less pain, according to a new study. Earlier this week, the study, which was published in the journal Frontiers in Pain Research, highlighted that listening to favorite songs can reduce an individual's perception of pain. The study gathered 63 healthy young adult participants at the Roy pain laboratory at McGill University in Canada, where researchers used a device to heat an area on their left arm that created a sensation that researchers described as being similar to a hot cup of coffee being held against their skin. As the device heated their skin, the participants listened to either two of their favorite songs, relaxing music selected for them, scrambled music or silence. As the selected track played, the study participants were then asked to rate the "intensity and unpleasantness" of the pain. Never miss a story — sign up for PEOPLE's free daily newsletter to stay up-to-date on the best of what PEOPLE has to offer, from celebrity news to compelling human interest stories. Getty In their findings, researchers discovered that participants rated the pain as less intense when listening to their favorite tracks, as compared to when they listened to silence or scrambled sounds. Relaxing music selected for them, meanwhile, did not produce a similar less intense effect, according to the study. “We can approximate that favorite music reduced pain by about one point on a 10-point scale, which is at least as strong as an over-the-counter painkiller like Advil under the same conditions," Darius Valevicius, one of the study's authors said, per The Guardian. Valevicius added that emotional or "moving" music may have potentially had "an even stronger effect" on those who participated in the study. Watch CBS News
Be the first to know Get browser notifications for breaking news, live events, and exclusive reporting. A yoga studio in Slingerlands may be able to help Capital Region people who may deal with depression. A Slingerlands yoga studio may be able to help Capital Region people who may deal with depression. That’s because new research has found hot yoga can actually be really good for your mental well-being. Hot yoga can help treat symptoms of depression, according to researchers at Massachusetts General Hospital. In the study, adults with moderate to severe depression performed 90 minutes of yoga in a 105-degree room at least twice a week for eight weeks. The study found nearly 60% of participants had a 50% or greater reduction in symptoms. Jai Yoga School in Slingerlands offers different types of classes, which include warm and hot yoga. Jai is the only studio in the Capital Region with infrared heat. Owner Meg Horan has been practicing yoga for about 20 years. She said the new study doesn’t surprise her. “There’s a lot of magic to it beyond just doing the physical poses,” Horan said. “Any type of endorphin releasing, physical practice, working out in any way, they focus on the breath, and reassociating with your body, rather than just going through the motions, disassociating with your body, so becoming more mindful and becoming more present and taking the experience as it is, I think it gives people the opportunity to create space and clarity in their life, which helps navigate this crazy world we live in.” Click here to learn more about Jai Yoga School, or call 518-496-8382. Have a challenging goal ahead? Some anger could help you achieve it, according to new research. For the study, published recently in the Journal of Personality and Social Psychology, researchers analyzed the role of anger in different scenarios, including a variety of challenges and a survey. One experiment, for example, focused on participants' completion of word puzzles after being shown images designed to elicit specific emotional responses.  Across all the experiments, researchers found anger improved the participants' ability to reach challenging goals compared to a neutral emotional condition. In some cases, anger was associated with higher scores or faster response times — while in one experiment, they found, it increased the rate of cheating to win prizes. Anger did not, however, seem to Excellerate outcomes when the goals were easier instead of challenging. In certain experiments, amusement or desire were also associated with increased goal attainment, but anger was associated with increased success across the board. "People often believe that a state of happiness is ideal, and the majority of people consider the pursuit of happiness a major life goal," lead author Heather Lench, a professor at Texas A&M University, said in a news release. "The view that positive emotion is ideal for mental health and well-being has been prominent in lay and psychological accounts of emotion, but previous research suggests that a mix of emotions, including negative emotions like anger, result in the best outcomes." Researchers also analyzed survey data collected from the 2016 and 2020 U.S. presidential elections, where people were asked how angry they'd be if their candidate didn't win. Though it had no effect on who they voted for, those who said they would be angry were more likely to vote in the election. "These findings demonstrate that anger increases effort toward attaining a desired goal, frequently resulting in greater success," Lench said. Nicholette Leanza, a licensed professional clinical counselor with mental health care company LifeStance Health, who was not involved in the study, told CBS News that the findings didn't surprise her. "Often with my own clients, I've noticed when they move from being sad about something that didn't happen for them to feeling angry about it, they're more likely to take action to make things better for themselves," she said. "Their anger about the situation is the motivator behind moving them forward." Alyssa Mairanz, owner and executive director of Empower Your Mind Therapy, who was also not involved in the study, explained how emotions can be strong motivators. "In Dialectical Behavior Therapy (DBT) we like to look at emotions as neither good nor bad; they are the reality," she says. "In DBT we also talk about emotions having three main functions: Emotions can communicate to and influence others; they can organize and motivate for action, which is what the study showed; and they can be self-validating and indicators of our needs." While any emotion, including anger, is valid, Mairanz says, they should be used as guidance on how to proceed — but this can be done effectively or ineffectively. "Impulsively acting on an emotion can lead to negative consequences if we don't act in our best interests," she says. "Anger is an especially risky emotion because it tends to be the one where people act most impulsively. Acting on anger without thought can cause someone to lash out verbally or even physically. Generally, that is not the most effective action in the situation." Even if anger can help with certain goals, prolonged states or intense bouts of it can be unhealthy for your mind and body. It has also been linked to mental health challenges including depression. "As we can see from the study, anger can be a motivator. But if a person stays angry for extended periods of time, that is not helpful or healthy at all," Leanza says. "We often say anger turned inward is depression, and we definitely see this when people struggle to manage their anger over long periods of time. So, anger can be positive for short blasts of motivation, but long periods of it can really turn a person toxic." And because of the connection between brain and body, anger can also impact our physical health. "Like other emotions, (anger) is accompanied by physiological and biological changes; when you get angry, your heart rate and blood pressure go up, as do the levels of your energy hormones, adrenaline, and noradrenaline," according to the American Psychological Association. ![]() A free food sign sits on a corner in the West End neighborhood of Atlanta during a free food bank held by the Metro Atlanta Urban Farm on July 25, 2023. (Natrice Miller/The Atlanta Journal-Constitution) (Tribune News Service) — A new University of Georgia study found one in eight military families with children have visited a food bank in a recent 12-month stretch. The research, published recently by the Public Health Nutrition journal, also showed that Asian, Black and multiracial military families were roughly 50% more likely to use food assistance than white families. The survey was conducted in 2021, about a year into the COVID-19 pandemic. It included 8,326 families across the country with an active duty member of the U.S. Army or Air Force. A family’s chances of going to a food pantry jumped by 35% for each dependent child, according to the study. “If we look at the American population in general, about half of Americans are living paycheck to paycheck,” said Catherine O’Neal, the study’s lead author and a UGA assistant professor, in a written statement. “So it’s not really all that surprising that what we’re seeing with the military reflects the broader population.” The study’s authors wrote that understanding more about food insecurity among military families “is vital” because it has implications for retaining service members. About a quarter of military families experience some food insecurity, according to previous research, meaning more families may need help with food than are currently receiving it. “Broadly, the relatively small number of families in the current study who utilized such resources may indicate the need to grow resource utilization. It may be that those who need the resources are not using them,” states the study. O’Neal pointed to stigma as a reason why some may not use food pantries. The study found that Army families were more likely to visit a pantry than those in the Air Force. Families with two income-earners were less likely to seek food assistance than those with just one. The authors suggested that community service agencies partner to spread awareness of available resources. They suggested that childcare centers provide a list of food distribution sites and educate the families they serve about those offerings, while food banks “can cross-promote other community supports.” They also said efforts to help spouses obtain employment “can Excellerate military families’ financial well-being and reduce food insecurity.” The authors said that “targeted information campaigns” could inform those most in need, such as single-income families, of available resources. Visit at ajc.com. Distributed by Tribune Content Agency, LLC. What is a vegan diet?Curious about becoming a vegan? Here is what you need to know about the vegan diet. The Mediterranean diet could be the key to blasting belly fat. A new study from the Prevención con Dieta Mediterránea-Plus (PREDIMED-Plus) revealed that the Mediterranean diet, partnered with physical activity, can counter aging-related body changes suchh as fat gain and loss of muscle mass. The study, published in JAMA Network Open on Oct. 18, was designed to determine whether the diet could prevent cardiovascular disease — but in the meantime, a subgroup was evaluated to measure the impact on body composition after a three-year period. DRINKING A GALLON OF WATER PER DAY: DOES IT REALLY HELP WITH WEIGHT LOSS AND FITNESS? The results showed that an energy-reduced (lower-calorie) Mediterranean diet and increased physical activity appeared to reduce aging-related weight gain and muscle loss. A total of 1,521 middle-aged and older participants, who were either overweight or had obesity and metabolic syndrome, were separated into two groups. The study author explained that people in Mediterranean countries incorporate vegetables into every meal. (iStock) The first group followed a Mediterranean diet while reducing their calorie intake by 30% and increasing their physical activity. The second group followed a Mediterranean diet without calorie restrictions or changes in physical activity. RUNNING 1 MILE A DAY IS GAINING POPULARITY ONLINE: HOW IT CAN Excellerate YOUR HEALTH The participants in the first group experienced "clinically meaningful" changes in body composition throughout the three-year experiment, according to the researchers. This included a 5% or greater improvement in fat mass, visceral (belly) fat mass and loss of lean muscle mass after only one year of following the diet. Fox News Digital reached out to the researchers for comment. The study revealed that an energy-reduced Mediterranean diet and increased physical activity can reduce fat gained with aging. (iStock) Nutritionist and registered dietitian Ilana Muhlstein, who was not involved in the study, told Fox News Digital that the Mediterranean diet has been "touted for many years as the healthiest diet in the world." She added, "And while that may be true, it is extremely arbitrary advice for a health professional to supply to an average person." The diet encompasses a "broad array of advice" beyond just emphasizing whole foods, Muhlstein said. The "great aspects" of the diet include beans, legumes, whole grains, healthy fats, seeds, nuts and fish-centered entrées, the nutritionist said. Foods with high levels of Omega-3 fats include salmon, sardines, avocado, extra virgin olive oil, and various nuts and seeds. (iStock) An energy-reduced Mediterranean diet differs from the original by incorporating more protein, having less added sugars and containing higher volumes of fresh vegetables or fruit instead of dried fruit. "Yet the healthiest part of the Mediterranean diet that so many Americans overlook is the absolute obsession with veggies and fresh herbs," Muhlstein said. MEDITERRANEAN, MIND DIETS SHOWN TO REDUCE SIGNS OF ALZHEIMER’S IN THE BRAIN, STUDY FINDS "These high-volume, nutrient-dense, low-calorie ingredients are the heart and soul of the true Mediterranean diet that sadly get dismissed." Countries that have a "much better cardiovascular health status compared to America," like Israel or Greece, have an "abundance" of vegetables present at every meal, according to the dietitian. Participants saw a 5% or greater improvement in fat mass, visceral (belly) fat mass and total lean mass after only one year of following the diet. (iStock) "These countries don’t just eat vegetables — they celebrate them and would never think to have a meal without them," she said. "When they serve dips, like hummus, and tzatziki, they are always accompanied by a tray of sliced cucumbers or a mixed salad." She added, "However, in the United States, I see people devour high-calorie Mediterranean delicacies, like pita, shawarma and falafel, with almost no veggies in sight, which misses the point." BARBIE BOTOX GOES VIRAL: WHAT TO KNOW ABOUT THE NECK-SLIMMING PLASTIC SURGERY TREND Muhlstein said people in these other countries "tend to live healthier" since they "easily maintain a healthy body weight by filling up on lots of low-starch veggies every single day." She encouraged Americans to limit the pita bread and fill half of their plates with Mediterranean diet staples like roasted eggplants, pickled turnips and chopped salads. As far as physical activity is concerned, Muhlstein recommended about 45 minutes of exercise six days a week to align with the "naturally active lifestyles" of people living in the Mediterranean. Ilana Muhlstein, known as NutritionBabe on TikTok, has nearly two million followers on the app. (BODi) Participants in the study were contacted by trained dietitians three times a month throughout the study, which Muhlstein said most likely led to "significantly improving" their relationship with food. CLICK HERE TO SIGN UP FOR OUR HEALTH NEWSLETTER "Sadly, in America, our view of food has become really unhealthy," she said. "We’ve been encouraged to seek carbs and sugar for emotional comfort, and only turn to vegetables if we have to go on a diet." CLICK HERE TO GET THE FOX NEWS APP She noted, "This is a type of unhealthy mindset that can result [in] poor health and obesity … Giving the participants an opportunity to meet with a dietitian and to regularly and steadily Excellerate their eating behaviors and relationships with food is key for creating results that last." | ||||||||
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