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IIA-CIA-Part3 certification is ideal for internal auditors who want to demonstrate their understanding of business concepts and their ability to apply them to the internal audit process. Business Knowledge for Internal Auditing certification is also beneficial for those who want to advance their careers in the field of internal auditing, as it is a globally recognized credential that demonstrates a high level of expertise and knowledge.

IIA-CIA-Part3 exam is a challenging exam that requires candidates to have a strong foundation in business processes, financial management, risk management, and governance. Candidates are advised to prepare thoroughly for the exam by studying the official IIA-CIA-Part3 Study Materials, attending training courses, and taking practice exams. The IIA also provides online resources and study groups to help candidates prepare for the exam.

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IIA Business Knowledge for Internal Auditing Sample Questions (Q345-Q350):

NEW QUESTION # 345
The appropriate discount rate to use in valuing a business combination is the:

A. Combined entity's cost of debt.
B. Acquirer's cost of equity.
C. Acquirer's weighted average cost of capital.
D. Combined entity's cost of equity.

Answer: D

Explanation:
If the not incremental cash flows to the acquirer's shareholders are to be calculated, the discount rate used should be the cost of equity capital. Moreover, this rate should reflect the risk associated with the use of funds rather than their source. The rate therefore should not be the cost of capital of the acquirer but rather the cost of equity of the acquire after the combination. This calculation requires a new estimate of beta to be used in the Capital Asset Pricing Model.

NEW QUESTION # 346
When comparing absorption costing with variable costing, which of the following statements is not true?

A. When sales volume is more than production volume. variable costing will result in higher operating profit
B. Absorption costing enables managers to increase operating profits in the short run by increasing inventories.
C. Under absorption costing. operating profit is a function of both sales volume and production volume.
D. A manager who is evaluated based on variable costing operating profit would be tempted to increase production at the end of a period in order to get a more favorable review.

Answer: D

Explanation:
Absorption full costing is the accounting method that considers all manufacturing costs as product costs. These costs include variable and fixed manufacturing costs whether direct or indirect Variable direct) costing considers only variable manufacturing costs to be product costs. i.e.. inventoriable. Fixed manufacturing costs are considered period costs and are expensed as incurred. If production is increased without increasing sales, inventories will rise. However, all fixed costs associated with production will be an expense of the period under variable costing. Thus, this action will not artificially increase profits and improve the manager's review.

NEW QUESTION # 347
Which of the following represents an example of a physical security control?

A. A record is maintained to track the process from data input to storage
B. Access rights are allocated according to the organization's policy
C. There is confirmation that data output is accurate and complete
D. Servers are located in locked rooms to which access is restricted

Answer: D

Explanation:
Reference: IIA Business Knowledge for Internal Auditing, Physical Security Controls section.

NEW QUESTION # 348
The channel structure in which producers, wholesalers, and retailers act as a unified system is a:

A. Multichannel system.
B. Horizontal distribution system.
C. Vertical distribution system.
D. Unilateral distribution system.

Answer: C

Explanation:
In vertical distribution systems, producers, wholesalers, and retailers act as a unified system. Channel conflict is managed through common ownership, contractual relationships, or administration by one or a few dominant channel members. Horizontal distribution systems consist of two or more companies at one level of the channel working together to exploit new opportunities, such as the introduction of ATMs in supermarkets. The joint nature of horizontal distribution efforts is the tool for managing channel conflict. In a multichannel system, a single firm sets up two or more channels to reach one or more customer segments.
Because such a system is managed by a single firm, channel conflicts can be evaluated and managed internally.

NEW QUESTION # 349
A firm has recently converted its purchasing cycle from a manual process to an online computer system. Which of the following is a probable result associated with conversion to the new automatic system?

A. Traditional duties are less segregated.
B. Processing time is increased.
C. Processing errors are increased.
D. The firm's risk exposures are reduced.

Answer: A

Explanation:
In a manual system with appropriate internal control, separate individuals are responsible for authorizing transactions, recording transactions, and custody of assets. These checks and balances prevent fraud and detect inaccurate or incomplete transactions. In a computer environment, however, this segregation of duties is not always feasible. For example, a computer may print checks, record disbursements, and generate information for reconciling the account balance.

NEW QUESTION # 350
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