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Financial The Certified Internal Auditor Part 3 CIA-III Dumps in PDF

Free Financial CIA-III Real Questions (page: 122)

CIA-III PDF — 1554 Questions

To remove the effect of seasonal variation from a time series, original data should be:

  1. Increased by the seasonal factor.
  2. Reduced by the seasonal factor.
  3. Multiplied by the seasonal factor.
  4. Divided by the seasonal factor.

Answer(s): D

Explanation:

Seasonal variations are common in many businesses. To remove the effect of seasonal variation from a time series, the original data with the four trends) is divided by the seasonal norm.



Sales representatives for a manufacturing company are reimbursed for 100 percent of their cellular telephone bills. Cellular telephone costs vary significantly from representative to representative and from month to month, complicating the budgeting and forecasting processes. Management has requested that the internal auditors develop a method for controlling these costs.
Which of the following would most appropriately be included in the scope of the consulting project?

  1. Control self-assessment involving sales representatives.
  2. Benchmarking with other cellular telephone users.
  3. Business process review of procurement and payables routines.
  4. Performance measurement and design of the budgeting and forecasting processes.

Answer(s): C

Explanation:

A business process review BPR) assesses the performance of administrative, financial, and other processes, such as those within the procurement and payables functions. BPR considers process effectiveness and efficiency, including the presence of appropriate controls, to mitigate business risk. It seeks to achieve improvements in such critical measures of performance as cost, quality, service, speed, and customer satisfaction. Because the objective is to control cellular phone costs, BPR is the appropriate tool.



The order costs associated with inventory management include:

  1. Insurance costs, purchasing costs, shipping costs, and obsolescence.
  2. Obsolescence, setup costs, quantity discounts lost, and storage costs.
  3. Quantity discounts lost, storage costs, handling costs, and interest on capital invested.
  4. Purchasing costs, shipping costs, setup costs, and quantity discounts lost.

Answer(s): D

Explanation:

Order costs include purchasing costs, shipping costs, setup costs for a production run, and quantity discounts lost.



The carrying costs associated with inventory management include:

  1. Insurance costs, shipping costs, storage costs, and obsolescence.
  2. Storage costs, handling costs, capital invested, and obsolescence.
  3. Purchasing costs, shipping costs, setup costs, and quantity discounts lost.
  4. Obsolescence, setup costs, capital invested, and purchasing costs.

Answer(s): B

Explanation:

Carrying costs include storage costs, handling costs, insurance costs, interest on capital invested, and obsolescence. Candman Company is a wholesale distributor of candy. The company leases space in a public warehouse and is charged according to the square feet occupied. Candman has decided to employ the economic order quantity 0Q) method to determine the optimum number of cases of candy to order. The company placed 2,400 orders last year. Data for the high-activity month, the low-activity month, and the year for the purchasing and warehouse operations appear in the next column. The annual charges for the warehouse totaled US $12,750 last year. In addition, the annual insurance and property taxes on the candy stored in the warehouse amounted to US $1,500 and US $2,250, respectively.
The average monthly inventory last year was US $75,000.



What is the incremental cost of placing an order that would be used in the EOO model?

  1. US $48
  2. US $35
  3. US $24
  4. US $19

Answer(s): D

Explanation:

The incremental cost of additional orders equals the variable costs incurred in purchasing and receiving inventory but not costs associated with shipping). Using the high-low method of analysis, these variable costs can be computed by determining the apparent variable costs for the two given levels of activity. For 160 orders, the relevant costs with a variable element include purchasing clerks, US $1,750: supplies, US $400, and receiving clerks, US $2,200.
The total is US $4,350. For 100 orders, these costs are US $1,250, US $260, and US $1,700, respectively, for a total of US $3,210. As the number of orders increased by 60, the costs increased by US $1 .140. Consequently, the variable or incremental costs per order must have been US $19 $1 .140 - 60 orders). Candman Company is a wholesale distributor of candy. The company leases space in a public warehouse and is charged according to the square feet occupied. Candman has decided to employ the economic order quantity 0Q) method to determine the optimum number of cases of candy to order. The company placed 2,400 orders last year. Data for the high-activity month, the low-activity month, and the year for the purchasing and warehouse operations appear in the next column. The annual charges for the warehouse totaled US $12,750 last year. In addition, the annual insurance and property taxes on the candy stored in the warehouse amounted to US $1,500 and US $2,250, respectively. The average monthly inventory last year was US $75,000.



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A
Anonymous User
4/15/2026 4:42:07 AM

Question 528:

  • Correct answer: NSG flow logs for NSG1 (Option B)

  • Why:
- Traffic Analytics uses NSG flow logs to analyze traffic patterns. You must have NSG flow logs enabled for the NSGs you want to monitor. - An Azure Log Analytics workspace is also required to store and query the traffic data. - Network Watcher must be available in the subscription for traffic analytics to function.
  • What to configure (brief steps):
- Ensure Network Watcher is enabled in the East US region (for the subscription/region). - Enable NSG flow logs on NSG1. - Ensure a Log Analytics workspace exists and is accessible (read/write) so Traffic Analytics can store and query logs.
  • Why other options aren’t correct:
- “Diagnostic settings for VM1” or “Diagnostic settings for NSG1” alone don’t guarantee flow logs are captured and sent to Log Analytics, which Traffic Analytics relies on. - “Insights for VM1” is not how Traffic Analytics collects traffic data.

Hamburg, Germany
A
Anonymous User
4/15/2026 2:43:53 AM

Question 23:
The correct answer is Domain admin (option B), not Fabric admin.

  • Domain admin provides domain-level management: create domains/subdomains and assign workspaces within those domains, which matches the tasks while following least privilege.
  • Fabric admin is global-level access and is more privileges than needed for this scenario (it would grant broader control across the Fabric environment).

Kottayam, India
A
Anonymous User
4/14/2026 12:31:34 PM

Question 2:
For question 2, the key concept is the Longest Prefix Match. Routers pick the route whose subnet mask is the most specific (largest prefix length) that still matches the destination IP.
From the options:

  • A) 10.10.10.0/28 ? 10.10.10.0–10.10.10.15
  • B) 10.10.13.0/25 ? 10.10.13.0–10.10.13.127
  • C) 10.10.13.144/28 ? 10.10.13.144–10.10.13.159
  • D) 10.10.13.208/29 ? 10.10.13.208–10.10.13.215

The destination Host A’s IP must fall within 10.10.13.208–10.10.13.215 for the /29 to be the best match. Since /29 is the longest prefix among the matching options, Router1 will use 10.10.13.208/29.
Thus, the correct answer is D.

Canada
S
srameh
4/14/2026 10:09:29 AM

Question 3:

  • Correct answer: Phase 4, Post Accreditation

  • Explanation:
- In DITSCAP, the four phases are: - Phase 1: Definition (concept and requirements) - Phase 2: Verification (design and testing) - Phase 3: Validation (fielding and evaluation) - Phase 4: Post Accreditation (ongoing operations and lifecycle management) - The description—continuing operation of an accredited IT system and addressing changing threats throughout its life cycle—fits the Post Accreditation phase, which covers operations, maintenance, monitoring, and reauthorization as threats and environment evolve.

France
O
onibokun10
4/13/2026 7:50:14 PM

Question 129:
Correct answer: CNAME

  • A CNAME record creates an alias for a domain, so newapplication.comptia.org will resolve to whatever IP address www.comptia.org resolves to. This ensures both names point to the same resource without duplicating the IP.
  • Why not the others:
- SOA defines authoritative information for a zone. - MX specifies mail exchange servers. - NS designates name servers for a zone.
  • Notes: The alias name (newapplication.comptia.org) should not have other records if you use a CNAME for it, and CNAMEs aren’t used for the zone apex (root) domain. This scenario uses a subdomain, so a CNAME is appropriate.

Swindon, United Kingdom
A
Anonymous User
4/13/2026 6:29:58 PM

Question 1:

  • Correct answer: C

  • Why this is best:
- Uses OS Login with IAM, so SSH access is granted via Google accounts rather than distributing per-user SSH keys. - Granting the compute.osAdminLogin role to a Google group gives admin access to all team members in a centralized, auditable way. - Access is auditable: Cloud Audit Logs show who accessed which VM, satisfying the security requirement to determine who accessed a given instance.
  • How it works:
- Enable OS Login on the project/instances (enable-oslogin metadata). - Add the team’s

Germany
A
Anonymous User
4/13/2026 1:00:51 PM

Question 2:

  • Answer: D. Azure Advisor

  • Why: To view security-related recommendations for resources in the Compute and Apps area (including App Service Web Apps and Functions), you use Azure Advisor. Advisor surfaces personalized best-practice recommendations across resources, including security, and shows which resources are affected and the severity.

  • Why not the others:
- Azure Log Analytics is for ad-hoc querying of telemetry, not for viewing security recommendations. - Azure Event Hubs is for streaming telemetry data, not for security recommendations.
  • Quick tip: In the portal, navigate to Azure Advisor and check the Security recommendations for App Services to see actionable items and affe

    Brazil
D
Don
4/11/2026 5:36:42 AM

Recommend using AI for Solutions rather the Answer(s) submitted here

Hamburg, Germany
M
Mogae Malapela
4/8/2026 6:37:56 AM

This is very interesting

Gaborone, Botswana
A
Anon
4/6/2026 5:22:54 PM

Are these the same questions you have to pay for in ExamTopics?

Amsterdam, The Netherlands
L
LRK
3/22/2026 2:38:08 PM

For Question 7 - while the answer description indicates the correct answer, the option no. mentioned is incorrect. Nice and Comprehensive. Thankyou

Paris, France
R
Rian
3/19/2026 9:12:10 AM

This is very good and accurate. Explanation is very helpful even thou some are not 100% right but good enough to pass.

United States
G
Gerrard
3/18/2026 6:58:37 AM

The DP-900 exam can be tricky if you aren't familiar with Microsoft’s specific cloud terminology. I used the practice questions from free-braindumps.com and found them incredibly helpful. The site breaks down core data concepts and Azure services in a way that actually mirrors the real test. As a resutl I passed my exam.

United States
V
Vineet Kumar
3/6/2026 5:26:16 AM

interesting

Anonymous
J
Joe
1/20/2026 8:25:24 AM

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UNITED STATES
N
NJ
12/24/2025 10:39:07 AM

Helpful to test your preparedness before giving exam

Anonymous
A
Ashwini
12/17/2025 8:24:45 AM

Really helped

Anonymous
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Jagadesh
12/16/2025 9:57:10 AM

Good explanation

INDIA
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shobha
11/29/2025 2:19:59 AM

very helpful

INDIA
P
Pandithurai
11/12/2025 12:16:21 PM

Question 1, Ans is - Developer,Standard,Professional Direct and Premier

Anonymous
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Einstein
11/8/2025 4:13:37 AM

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Anonymous
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David
10/31/2025 4:06:16 PM

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UNITED STATES
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Thor
10/21/2025 5:16:29 AM

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NEW ZEALAND
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Vladimir
9/25/2025 9:11:14 AM

173 question is A not D

Anonymous
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khaos
9/21/2025 7:07:26 AM

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Anonymous
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Katiso Lehasa
9/15/2025 11:21:52 PM

Thanks for the practice questions they helped me a lot.

Anonymous
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Einstein
9/2/2025 7:42:00 PM

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UNITED KINGDOM
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vito
8/22/2025 4:16:51 AM

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Anonymous
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Matt
7/31/2025 11:44:40 PM

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OLERATO
7/1/2025 5:44:14 AM

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Adekunle willaims
6/9/2025 7:37:29 AM

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Alex
5/24/2025 12:54:15 AM

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SPriyak
3/17/2025 11:08:37 AM

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Chandra
11/28/2024 7:17:38 AM

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