Online Access Free IIA.IIA-CIA-Part3.v2026-02-23.q167 Practice Test (Page 31)

IIA-CIA-Part3 Exam Question 146

Which of the following intangible assets is considered to have an indefinite life?

A.Copyright

B.Underground oil deposits

C.Trademark

D.Land

IIA-CIA-Part3 Exam Question 147

An Internal auditor is using data analytics to focus on high-risk areas during an engagement. The auditor has obtained data and is working to eliminate redundancies in the data. Which of the following statements is true regarding this scenario?

A.The auditor is cleaning the data in preparation for determining which processes may be involves .

B.The auditor is normalizing data in preparation for analyzing it.

C.The auditor is reviewing trio data prior to defining the question

D.The auditor is analyzing the data in preparation for communicating the results,

IIA-CIA-Part3 Exam Question 148

Which of the following would be classified as IT general controls?

A.Error listings.

B.Distribution controls.

C.Systems development controls.

D.Transaction logging.

IIA-CIA-Part3 Exam Question 149

Which of the following is most influenced by a retained earnings policy?

A.Net income.

B.Gross margin.

C.Dividends.

D.Cash.

IIA-CIA-Part3 Exam Question 150

Which of the following statements is true regarding the term "flexible budgets" as it is used in accounting?

A.The term describes budgets that exclude fixed costs.

B.Flexible budgets exclude outcome projections, which are hard to determine, and instead rely on the most recent actual outcomes.

C.The term is a red flag for weak budgetary control activities.

D.Flexible budgets project data for different levels of activity.

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IIA-CIA-Part3 Exam Question 146

IIA-CIA-Part3 Exam Question 147

IIA-CIA-Part3 Exam Question 148

IIA-CIA-Part3 Exam Question 149

IIA-CIA-Part3 Exam Question 150

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