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CIA IIA-CIA-Part3-3P Updated Exam

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Question 72

Which of the following best describes the concept of relevant cost?

Options:

A.

A future cost that is the same among alternatives.

B.

A future cost that differs among alternatives.

C.

A past cost that is the same among alternatives.

D.

A past cost that differs among alternatives.

Question 73

According to IIA guidance, which of the following would be a primary reason for an internal auditor to test the organization's IT contingency plan?

Options:

A.

To ensure that adequate controls exist to prevent any significant business interruptions.

B.

To identify and address potential security weaknesses within the system.

C.

To ensure that tests contribute to improvement of the program.

D.

To ensure that deficiencies identified by the audit are promptly addressed.

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Exam Code: IIA-CIA-Part3-3P
Exam Name: CIA Exam Part Three: Business Knowledge for Internal Auditing
Last Update: Nov 21, 2024
Questions: 488
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