{"id":1936,"date":"2024-09-13T14:23:43","date_gmt":"2024-09-13T14:23:43","guid":{"rendered":"https:\/\/blog.passtestking.com\/2024\/09\/13\/q150-q174-updated-sep-2024-exam-engine-or-pdf-for-the-iia-cia-part3-tests-free-updated-today\/"},"modified":"2024-09-13T14:23:43","modified_gmt":"2024-09-13T14:23:43","slug":"q150-q174-updated-sep-2024-exam-engine-or-pdf-for-the-iia-cia-part3-tests-free-updated-today","status":"publish","type":"post","link":"https:\/\/blog.passtestking.com\/ko\/2024\/09\/13\/q150-q174-updated-sep-2024-exam-engine-or-pdf-for-the-iia-cia-part3-tests-free-updated-today\/","title":{"rendered":"[Q150-Q174] Updated Sep-2024 Exam Engine or PDF for the IIA-CIA-Part3 Tests  Free Updated Today!"},"content":{"rendered":"\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-left kksr-valign-top\"\n    data-payload='{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;1936&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;[Q150-Q174] Updated Sep-2024 Exam Engine or PDF for the IIA-CIA-Part3 Tests  Free Updated Today!&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">Rate this post<\/span>\n    <\/div>\n    <\/div>\n<p><span style=\"font-size: 18px\"><strong><span style=\"color: red\">Updated Sep-2024 Exam Engine or PDF for the IIA-CIA-Part3 Tests Free Updated Today!<\/span><\/strong><\/span><\/p>\n<p><strong><span style=\"color: red\">Ultimate Guide to Prepare IIA-CIA-Part3 with Accurate PDF Questions<\/span><\/strong><\/p>\n<p><\/p>\n<p>IIA-CIA-Part3 certification exam is a challenging and rewarding opportunity for internal auditors. It provides a comprehensive test of business knowledge and its application to internal auditing. Passing the exam demonstrates a commitment to professional development and a solid understanding of business concepts, making it a valuable asset for internal auditors seeking to advance their careers.<\/p>\n<p>&nbsp;<\/p>\n<div id=\"watu_quiz\" class=\"quiz-area single-page-quiz\">\n<form action=\"\" method=\"post\" class=\"quiz-form \" id=\"quiz-800\" >\n<div class='watu-question' id='question-1'><div class='question-content'><p><strong>Q150.<\/strong> An organization has instituted a bring-your-own-device (BYOD) work environment Which of the following policies best addresses the increased risk to the organization&#8217;s network incurred by this environment?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15871' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61653' \/><div class='watu-question-choice'><input type='radio' name='answer-15871[]' id='answer-id-61653' class='answer answer-1 js-answer-label answerof-15871' value='61653' \/>&nbsp;<label for='answer-id-61653' id='answer-label-61653' class='js-answer-label answer label-1'><span class='answer'>Limit the use of the employee devices for personal use to mitigate the risk of exposure to organizational data.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61654' \/><div class='watu-question-choice'><input type='radio' name='answer-15871[]' id='answer-id-61654' class='answer answer-1 js-answer-label answerof-15871' value='61654' \/>&nbsp;<label for='answer-id-61654' id='answer-label-61654' class='js-answer-label answer label-1'><span class='answer'>Ensure that relevant access to key applications is strictly controlled through an approval and review process<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61655' \/><div class='watu-question-choice'><input type='radio' name='answer-15871[]' id='answer-id-61655' class='answer answer-1 php-answer-label answerof-15871' value='61655' \/>&nbsp;<label for='answer-id-61655' id='answer-label-61655' class='php-answer-label answer label-1'><span class='answer'>Institute detection and authentication controls for all devices used for network connectivity and data storage<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61656' \/><div class='watu-question-choice'><input type='radio' name='answer-15871[]' id='answer-id-61656' class='answer answer-1 js-answer-label answerof-15871' value='61656' \/>&nbsp;<label for='answer-id-61656' id='answer-label-61656' class='js-answer-label answer label-1'><span class='answer'>Use management software to scan and then prompt patch reminders when devices connect to the network<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(1,this)' id='btn-1' value='See Answer'  \/><input type='hidden' id='questionType1' value='radio' class=''><\/div><div class='watu-question' id='question-2'><div class='question-content'><p><strong>Q151.<\/strong> Managers at a consumer products company purchased personal computer software from only recognized vendors and prohibited employees from installing nonauthorized software on their personal computers. To minimize the likelihood of computer viruses infecting any of its systems, the company should also:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15872' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61657' \/><div class='watu-question-choice'><input type='radio' name='answer-15872[]' id='answer-id-61657' class='answer answer-2 js-answer-label answerof-15872' value='61657' \/>&nbsp;<label for='answer-id-61657' id='answer-label-61657' class='js-answer-label answer label-2'><span class='answer'>Restore infected systems with authorized versions.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61658' \/><div class='watu-question-choice'><input type='radio' name='answer-15872[]' id='answer-id-61658' class='answer answer-2 js-answer-label answerof-15872' value='61658' \/>&nbsp;<label for='answer-id-61658' id='answer-label-61658' class='js-answer-label answer label-2'><span class='answer'>Recompile infected programs from source code backups.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61659' \/><div class='watu-question-choice'><input type='radio' name='answer-15872[]' id='answer-id-61659' class='answer answer-2 js-answer-label answerof-15872' value='61659' \/>&nbsp;<label for='answer-id-61659' id='answer-label-61659' class='js-answer-label answer label-2'><span class='answer'>Institute program change control procedures.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61660' \/><div class='watu-question-choice'><input type='radio' name='answer-15872[]' id='answer-id-61660' class='answer answer-2 php-answer-label answerof-15872' value='61660' \/>&nbsp;<label for='answer-id-61660' id='answer-label-61660' class='php-answer-label answer label-2'><span class='answer'>Test all new software on a stand-alone personal computer.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>Software from recognized sources should be tested in quarantine for example, in a test development machine or a stand-alone personal computer) because even vendors applied software may be infected with viruses. The software should be run with a vaccine program and tested for the existence of logic bombs, etc.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(2,this)' id='btn-2' value='See Answer'  \/><input type='hidden' id='questionType2' value='radio' class=''><\/div><div class='watu-question' id='question-3'><div class='question-content'><p><strong>Q152.<\/strong> An entity had the following selected per-unit data relating to work-in-process:<br \/>Selling price US $100<br \/>Comparison cost 10<br \/>Historical cost 91<br \/>Replacement cost 108<br \/>Normal gross profit 20<br \/>Selling cost 5<br \/>In comparison with historical cost, what will be the per-unit impact on gross profit of measuring ending inventory?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15873' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61661' \/><div class='watu-question-choice'><input type='radio' name='answer-15873[]' id='answer-id-61661' class='answer answer-3 js-answer-label answerof-15873' value='61661' \/>&nbsp;<label for='answer-id-61661' id='answer-label-61661' class='js-answer-label answer label-3'><span class='answer'>No effect<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61662' \/><div class='watu-question-choice'><input type='radio' name='answer-15873[]' id='answer-id-61662' class='answer answer-3 php-answer-label answerof-15873' value='61662' \/>&nbsp;<label for='answer-id-61662' id='answer-label-61662' class='php-answer-label answer label-3'><span class='answer'>Reduction of US %6.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61663' \/><div class='watu-question-choice'><input type='radio' name='answer-15873[]' id='answer-id-61663' class='answer answer-3 js-answer-label answerof-15873' value='61663' \/>&nbsp;<label for='answer-id-61663' id='answer-label-61663' class='js-answer-label answer label-3'><span class='answer'>Reduction of US $26<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61664' \/><div class='watu-question-choice'><input type='radio' name='answer-15873[]' id='answer-id-61664' class='answer answer-3 js-answer-label answerof-15873' value='61664' \/>&nbsp;<label for='answer-id-61664' id='answer-label-61664' class='js-answer-label answer label-3'><span class='answer'>Increase of US $5.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>Inventories are measured at the lower of cost or net realizable value NRV). NRV equals selling price minus completion and selling costs. Given that historical cost is US $91 and NRV is US $84price of $100 &#8211; $100 &#8211; $10 completion cost &#8211; $5 selling cost, the effect on per-unit gross profit is a reduction of US $6. This amount is the write down expensed.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(3,this)' id='btn-3' value='See Answer'  \/><input type='hidden' id='questionType3' value='radio' class=''><\/div><div class='watu-question' id='question-4'><div class='question-content'><p><strong>Q153.<\/strong> In a product&#8217;s life cycle, the first symptom of the decline stage is a decline in the:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15874' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61665' \/><div class='watu-question-choice'><input type='radio' name='answer-15874[]' id='answer-id-61665' class='answer answer-4 js-answer-label answerof-15874' value='61665' \/>&nbsp;<label for='answer-id-61665' id='answer-label-61665' class='js-answer-label answer label-4'><span class='answer'>Firm&#8217;s inventory levels.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61666' \/><div class='watu-question-choice'><input type='radio' name='answer-15874[]' id='answer-id-61666' class='answer answer-4 php-answer-label answerof-15874' value='61666' \/>&nbsp;<label for='answer-id-61666' id='answer-label-61666' class='php-answer-label answer label-4'><span class='answer'>Product&#8217;s sales.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61667' \/><div class='watu-question-choice'><input type='radio' name='answer-15874[]' id='answer-id-61667' class='answer answer-4 js-answer-label answerof-15874' value='61667' \/>&nbsp;<label for='answer-id-61667' id='answer-label-61667' class='js-answer-label answer label-4'><span class='answer'>Product&#8217;s production cost.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61668' \/><div class='watu-question-choice'><input type='radio' name='answer-15874[]' id='answer-id-61668' class='answer answer-4 js-answer-label answerof-15874' value='61668' \/>&nbsp;<label for='answer-id-61668' id='answer-label-61668' class='js-answer-label answer label-4'><span class='answer'>Product&#8217;s prices.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>The sales of most product types and brands eventually decrease permanently. This decline may be slow or rapid. This first symptom of the decline stage of a product&#8217;s life cycle triggers such other effects as price cutting, narrowing of the product line, and reduction in promotion budgets.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(4,this)' id='btn-4' value='See Answer'  \/><input type='hidden' id='questionType4' value='radio' class=''><\/div><div class='watu-question' id='question-5'><div class='question-content'><p><strong>Q154.<\/strong> Passwords far personal computer software programs are designed to prevent:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15875' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61669' \/><div class='watu-question-choice'><input type='radio' name='answer-15875[]' id='answer-id-61669' class='answer answer-5 js-answer-label answerof-15875' value='61669' \/>&nbsp;<label for='answer-id-61669' id='answer-label-61669' class='js-answer-label answer label-5'><span class='answer'>Inaccurate processing of data.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61670' \/><div class='watu-question-choice'><input type='radio' name='answer-15875[]' id='answer-id-61670' class='answer answer-5 js-answer-label answerof-15875' value='61670' \/>&nbsp;<label for='answer-id-61670' id='answer-label-61670' class='js-answer-label answer label-5'><span class='answer'>Unauthorized access to the computer.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61671' \/><div class='watu-question-choice'><input type='radio' name='answer-15875[]' id='answer-id-61671' class='answer answer-5 js-answer-label answerof-15875' value='61671' \/>&nbsp;<label for='answer-id-61671' id='answer-label-61671' class='js-answer-label answer label-5'><span class='answer'>Incomplete updating of data files.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61672' \/><div class='watu-question-choice'><input type='radio' name='answer-15875[]' id='answer-id-61672' class='answer answer-5 php-answer-label answerof-15875' value='61672' \/>&nbsp;<label for='answer-id-61672' id='answer-label-61672' class='php-answer-label answer label-5'><span class='answer'>Unauthorized use of the software.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>The use of passwords is an effective control in an online system to prevent unauthorized access to computer files. Lists of authorized users are maintained in the computer. The entry of passwords or ID numbers; a prearranged act of personal questions; and use of badges, magnetic cards, or optically scanned cards may be combined to avoid unauthorized access.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(5,this)' id='btn-5' value='See Answer'  \/><input type='hidden' id='questionType5' value='radio' class=''><\/div><div class='watu-question' id='question-6'><div class='question-content'><p><strong>Q155.<\/strong> A business is designing its storage for accounts receivable information. What data file concepts should be used to provide the ability to answer customer inquiries as they are received?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15876' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61673' \/><div class='watu-question-choice'><input type='radio' name='answer-15876[]' id='answer-id-61673' class='answer answer-6 js-answer-label answerof-15876' value='61673' \/>&nbsp;<label for='answer-id-61673' id='answer-label-61673' class='js-answer-label answer label-6'><span class='answer'>Sequential storage and chains.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61674' \/><div class='watu-question-choice'><input type='radio' name='answer-15876[]' id='answer-id-61674' class='answer answer-6 js-answer-label answerof-15876' value='61674' \/>&nbsp;<label for='answer-id-61674' id='answer-label-61674' class='js-answer-label answer label-6'><span class='answer'>Sequential storage and indexes.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61675' \/><div class='watu-question-choice'><input type='radio' name='answer-15876[]' id='answer-id-61675' class='answer answer-6 php-answer-label answerof-15876' value='61675' \/>&nbsp;<label for='answer-id-61675' id='answer-label-61675' class='php-answer-label answer label-6'><span class='answer'>Record keys, indexes, and pointers.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61676' \/><div class='watu-question-choice'><input type='radio' name='answer-15876[]' id='answer-id-61676' class='answer answer-6 js-answer-label answerof-15876' value='61676' \/>&nbsp;<label for='answer-id-61676' id='answer-label-61676' class='js-answer-label answer label-6'><span class='answer'>Inverted file structure indexes, and internal labels.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>A record key is an attribute that uniquely identifies or distinguishes each record from the others. An index is a table listing storage locations for attributes, often including those other than the unique record key attribute. A pointer is a data item that indicates the physical address of the next logically related record.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(6,this)' id='btn-6' value='See Answer'  \/><input type='hidden' id='questionType6' value='radio' class=''><\/div><div class='watu-question' id='question-7'><div class='question-content'><p><strong>Q156.<\/strong> Which of the following must be adjusted to index a progressive tax system to inflation?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15877' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61677' \/><div class='watu-question-choice'><input type='radio' name='answer-15877[]' id='answer-id-61677' class='answer answer-7 js-answer-label answerof-15877' value='61677' \/>&nbsp;<label for='answer-id-61677' id='answer-label-61677' class='js-answer-label answer label-7'><span class='answer'>Tax deductions, exemptions, and tax filings.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61678' \/><div class='watu-question-choice'><input type='radio' name='answer-15877[]' id='answer-id-61678' class='answer answer-7 php-answer-label answerof-15877' value='61678' \/>&nbsp;<label for='answer-id-61678' id='answer-label-61678' class='php-answer-label answer label-7'><span class='answer'>Tax deductions, exemptions, and tax brackets.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61679' \/><div class='watu-question-choice'><input type='radio' name='answer-15877[]' id='answer-id-61679' class='answer answer-7 js-answer-label answerof-15877' value='61679' \/>&nbsp;<label for='answer-id-61679' id='answer-label-61679' class='js-answer-label answer label-7'><span class='answer'>Tax brackets, tax deductions, and tax payments.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61680' \/><div class='watu-question-choice'><input type='radio' name='answer-15877[]' id='answer-id-61680' class='answer answer-7 js-answer-label answerof-15877' value='61680' \/>&nbsp;<label for='answer-id-61680' id='answer-label-61680' class='js-answer-label answer label-7'><span class='answer'>Tax brackets, exemptions, and nominal tax receipts.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(7,this)' id='btn-7' value='See Answer'  \/><input type='hidden' id='questionType7' value='radio' class=''><\/div><div class='watu-question' id='question-8'><div class='question-content'><p><strong>Q157.<\/strong> In reviewing an organization&#8217;s IT infrastructure risks, which of the following controls is to be tested as pan of reviewing workstations?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15878' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61681' \/><div class='watu-question-choice'><input type='radio' name='answer-15878[]' id='answer-id-61681' class='answer answer-8 php-answer-label answerof-15878' value='61681' \/>&nbsp;<label for='answer-id-61681' id='answer-label-61681' class='php-answer-label answer label-8'><span class='answer'>Input controls<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61682' \/><div class='watu-question-choice'><input type='radio' name='answer-15878[]' id='answer-id-61682' class='answer answer-8 js-answer-label answerof-15878' value='61682' \/>&nbsp;<label for='answer-id-61682' id='answer-label-61682' class='js-answer-label answer label-8'><span class='answer'>Segregation of duties<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61683' \/><div class='watu-question-choice'><input type='radio' name='answer-15878[]' id='answer-id-61683' class='answer answer-8 js-answer-label answerof-15878' value='61683' \/>&nbsp;<label for='answer-id-61683' id='answer-label-61683' class='js-answer-label answer label-8'><span class='answer'>Physical controls<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61684' \/><div class='watu-question-choice'><input type='radio' name='answer-15878[]' id='answer-id-61684' class='answer answer-8 js-answer-label answerof-15878' value='61684' \/>&nbsp;<label for='answer-id-61684' id='answer-label-61684' class='js-answer-label answer label-8'><span class='answer'>Integrity controls<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(8,this)' id='btn-8' value='See Answer'  \/><input type='hidden' id='questionType8' value='radio' class=''><\/div><div class='watu-question' id='question-9'><div class='question-content'><p><strong>Q158.<\/strong> For employees, the primary value of implementing job enrichment is which of the following?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15879' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61685' \/><div class='watu-question-choice'><input type='radio' name='answer-15879[]' id='answer-id-61685' class='answer answer-9 js-answer-label answerof-15879' value='61685' \/>&nbsp;<label for='answer-id-61685' id='answer-label-61685' class='js-answer-label answer label-9'><span class='answer'>Validation of the achievement of their goals and objectives.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61686' \/><div class='watu-question-choice'><input type='radio' name='answer-15879[]' id='answer-id-61686' class='answer answer-9 js-answer-label answerof-15879' value='61686' \/>&nbsp;<label for='answer-id-61686' id='answer-label-61686' class='js-answer-label answer label-9'><span class='answer'>Increased knowledge through the performance of additional tasks.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61687' \/><div class='watu-question-choice'><input type='radio' name='answer-15879[]' id='answer-id-61687' class='answer answer-9 php-answer-label answerof-15879' value='61687' \/>&nbsp;<label for='answer-id-61687' id='answer-label-61687' class='php-answer-label answer label-9'><span class='answer'>Support for personal growth and a meaningful work experience.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61688' \/><div class='watu-question-choice'><input type='radio' name='answer-15879[]' id='answer-id-61688' class='answer answer-9 js-answer-label answerof-15879' value='61688' \/>&nbsp;<label for='answer-id-61688' id='answer-label-61688' class='js-answer-label answer label-9'><span class='answer'>An increased opportunity to manage better the work done by their subordinates.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(9,this)' id='btn-9' value='See Answer'  \/><input type='hidden' id='questionType9' value='radio' class=''><\/div><div class='watu-question' id='question-10'><div class='question-content'><p><strong>Q159.<\/strong> An accounts payable program posted a payable to a vendor not included in the online vendor master file. A control that would prevent this error is a:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15880' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61689' \/><div class='watu-question-choice'><input type='radio' name='answer-15880[]' id='answer-id-61689' class='answer answer-10 php-answer-label answerof-15880' value='61689' \/>&nbsp;<label for='answer-id-61689' id='answer-label-61689' class='php-answer-label answer label-10'><span class='answer'>Validity check.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61690' \/><div class='watu-question-choice'><input type='radio' name='answer-15880[]' id='answer-id-61690' class='answer answer-10 js-answer-label answerof-15880' value='61690' \/>&nbsp;<label for='answer-id-61690' id='answer-label-61690' class='js-answer-label answer label-10'><span class='answer'>Range check.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61691' \/><div class='watu-question-choice'><input type='radio' name='answer-15880[]' id='answer-id-61691' class='answer answer-10 js-answer-label answerof-15880' value='61691' \/>&nbsp;<label for='answer-id-61691' id='answer-label-61691' class='js-answer-label answer label-10'><span class='answer'>Reasonableness test.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61692' \/><div class='watu-question-choice'><input type='radio' name='answer-15880[]' id='answer-id-61692' class='answer answer-10 js-answer-label answerof-15880' value='61692' \/>&nbsp;<label for='answer-id-61692' id='answer-label-61692' class='js-answer-label answer label-10'><span class='answer'>Parity check.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>Validity checks are tests of identification numbers or transaction cedes for validity by comparison with items already known to be correct or authorized. For example, social security numbers on payroll input records can be compared with Social Security numbers authorized by the personnel department.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(10,this)' id='btn-10' value='See Answer'  \/><input type='hidden' id='questionType10' value='radio' class=''><\/div><div class='watu-question' id='question-11'><div class='question-content'><p><strong>Q160.<\/strong> What technique could be used to prevent the input of alphabetic characters into an all numeric identification number?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15881' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61693' \/><div class='watu-question-choice'><input type='radio' name='answer-15881[]' id='answer-id-61693' class='answer answer-11 js-answer-label answerof-15881' value='61693' \/>&nbsp;<label for='answer-id-61693' id='answer-label-61693' class='js-answer-label answer label-11'><span class='answer'>A sequence check.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61694' \/><div class='watu-question-choice'><input type='radio' name='answer-15881[]' id='answer-id-61694' class='answer answer-11 js-answer-label answerof-15881' value='61694' \/>&nbsp;<label for='answer-id-61694' id='answer-label-61694' class='js-answer-label answer label-11'><span class='answer'>A check digit.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61695' \/><div class='watu-question-choice'><input type='radio' name='answer-15881[]' id='answer-id-61695' class='answer answer-11 js-answer-label answerof-15881' value='61695' \/>&nbsp;<label for='answer-id-61695' id='answer-label-61695' class='js-answer-label answer label-11'><span class='answer'>A record count<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61696' \/><div class='watu-question-choice'><input type='radio' name='answer-15881[]' id='answer-id-61696' class='answer answer-11 php-answer-label answerof-15881' value='61696' \/>&nbsp;<label for='answer-id-61696' id='answer-label-61696' class='php-answer-label answer label-11'><span class='answer'>A format check.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>With a format check, the computer checks the characteristics of the character content length, or sign of the individual data fields. Field checks, sign checks, and range checks are examples of format checks.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(11,this)' id='btn-11' value='See Answer'  \/><input type='hidden' id='questionType11' value='radio' class=''><\/div><div class='watu-question' id='question-12'><div class='question-content'><p><strong>Q161.<\/strong> Which of the following changes in accounting policies resulting from a significant change in the expected pattern of economic benefit will increase profit?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15882' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61697' \/><div class='watu-question-choice'><input type='radio' name='answer-15882[]' id='answer-id-61697' class='answer answer-12 js-answer-label answerof-15882' value='61697' \/>&nbsp;<label for='answer-id-61697' id='answer-label-61697' class='js-answer-label answer label-12'><span class='answer'>A change from FIFO to LIFO inventory valuation when costs are rising.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61698' \/><div class='watu-question-choice'><input type='radio' name='answer-15882[]' id='answer-id-61698' class='answer answer-12 php-answer-label answerof-15882' value='61698' \/>&nbsp;<label for='answer-id-61698' id='answer-label-61698' class='php-answer-label answer label-12'><span class='answer'>A change from FIFO to weighted-average inventory valuation when costs are falling.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61699' \/><div class='watu-question-choice'><input type='radio' name='answer-15882[]' id='answer-id-61699' class='answer answer-12 js-answer-label answerof-15882' value='61699' \/>&nbsp;<label for='answer-id-61699' id='answer-label-61699' class='js-answer-label answer label-12'><span class='answer'>A change from accelerated to straight-line depreciation in the later years of the depreciable lives of the assets.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61700' \/><div class='watu-question-choice'><input type='radio' name='answer-15882[]' id='answer-id-61700' class='answer answer-12 js-answer-label answerof-15882' value='61700' \/>&nbsp;<label for='answer-id-61700' id='answer-label-61700' class='js-answer-label answer label-12'><span class='answer'>A change from straight-line to accelerated depreciation in the early years of the depreciable lives of the assets.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>According to IAS 16 Property, Plant, and Equipment, a change in depreciation method resulting from a significant change in the expected pattern benefits is accounted for as a change in estimate, that is. prospectively. In a period of falling cost=. FIF1 results in higher cost of goods sold than the weighted-average method. FIFO includes the higher, early in cost of goods sold, whereas the weighted-average method averages the later, lower costs with the higher, earlier costs. Thus, a change from FIFO to weighted-average costing reduces cost of goods sold and into reported profit. An entity had the following account balances in the pre-closing trial balance:<br\/><img decoding=\"async\" src=\"https:\/\/blog.passtestking.com\/wp-content\/uploads\/2024\/09\/IIA-CIA-Part3-6345cbfab4d97e599aa4c30fabf369e6.jpg\"\/><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(12,this)' id='btn-12' value='See Answer'  \/><input type='hidden' id='questionType12' value='radio' class=''><\/div><div class='watu-question' id='question-13'><div class='question-content'><p><strong>Q162.<\/strong> Which of the following statements best describes the frameworks set forth by the International Standards Organization?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15883' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61701' \/><div class='watu-question-choice'><input type='radio' name='answer-15883[]' id='answer-id-61701' class='answer answer-13 php-answer-label answerof-15883' value='61701' \/>&nbsp;<label for='answer-id-61701' id='answer-label-61701' class='php-answer-label answer label-13'><span class='answer'>Globally accepted standards for industries and processes.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61702' \/><div class='watu-question-choice'><input type='radio' name='answer-15883[]' id='answer-id-61702' class='answer answer-13 js-answer-label answerof-15883' value='61702' \/>&nbsp;<label for='answer-id-61702' id='answer-label-61702' class='js-answer-label answer label-13'><span class='answer'>Bridging the gaps among control requirements, technical issues, and business risks.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61703' \/><div class='watu-question-choice'><input type='radio' name='answer-15883[]' id='answer-id-61703' class='answer answer-13 js-answer-label answerof-15883' value='61703' \/>&nbsp;<label for='answer-id-61703' id='answer-label-61703' class='js-answer-label answer label-13'><span class='answer'>Practical guidance and benchmarks for all organizations that use information systems.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61704' \/><div class='watu-question-choice'><input type='radio' name='answer-15883[]' id='answer-id-61704' class='answer answer-13 js-answer-label answerof-15883' value='61704' \/>&nbsp;<label for='answer-id-61704' id='answer-label-61704' class='js-answer-label answer label-13'><span class='answer'>Frameworks and guidance on enterprise risk management, internal control, and fraud deterrence.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(13,this)' id='btn-13' value='See Answer'  \/><input type='hidden' id='questionType13' value='radio' class=''><\/div><div class='watu-question' id='question-14'><div class='question-content'><p><strong>Q163.<\/strong> Without prejudice to your answer to any other question, assume that cost of goods sold for the current year ended December 31 is 2,000,000. Inventory turnover on total inventory for the entity would be:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15884' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61705' \/><div class='watu-question-choice'><input type='radio' name='answer-15884[]' id='answer-id-61705' class='answer answer-14 js-answer-label answerof-15884' value='61705' \/>&nbsp;<label for='answer-id-61705' id='answer-label-61705' class='js-answer-label answer label-14'><span class='answer'>2.04 times<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61706' \/><div class='watu-question-choice'><input type='radio' name='answer-15884[]' id='answer-id-61706' class='answer answer-14 js-answer-label answerof-15884' value='61706' \/>&nbsp;<label for='answer-id-61706' id='answer-label-61706' class='js-answer-label answer label-14'><span class='answer'>3.54 times<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61707' \/><div class='watu-question-choice'><input type='radio' name='answer-15884[]' id='answer-id-61707' class='answer answer-14 php-answer-label answerof-15884' value='61707' \/>&nbsp;<label for='answer-id-61707' id='answer-label-61707' class='php-answer-label answer label-14'><span class='answer'>4.08 times<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61708' \/><div class='watu-question-choice'><input type='radio' name='answer-15884[]' id='answer-id-61708' class='answer answer-14 js-answer-label answerof-15884' value='61708' \/>&nbsp;<label for='answer-id-61708' id='answer-label-61708' class='js-answer-label answer label-14'><span class='answer'>4.82 times<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>Inventory turnover is the ratio of cost of goods sold to the average inventory balance. The total average inventory is 490,000 [(90,000 BFG + 105,000 BRM + 220,000 BWIP + 260,000 EFG + 130.000 ERM + 175.000 EWIP) &#8211; 2]. Hence, total inventory turnover is 4.08 times 2,000,000 assumed CGS 1 490,000 average total inventory).<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(14,this)' id='btn-14' value='See Answer'  \/><input type='hidden' id='questionType14' value='radio' class=''><\/div><div class='watu-question' id='question-15'><div class='question-content'><p><strong>Q164.<\/strong> A manufacturing company is attempting to implement a just-in-time (JIT) purchase policy system by negotiating with its primary suppliers to accept long-term purchase orders which result in more frequent deliveries of smaller quantities of raw materials. If the JIT purchase policy is successful in reducing the total inventory costs of the manufacturing company, which of the following combinations of cost changes would be most likely to occur?<br \/><img decoding=\"async\" src=\"https:\/\/blog.passtestking.com\/wp-content\/uploads\/2024\/09\/IIA-CIA-Part3-8dd05bbd2e591f6788161a75d535dcd6.jpg\"\/><\/p>\n<\/div><input type='hidden' name='question_id[]' value='15885' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61709' \/><div class='watu-question-choice'><input type='radio' name='answer-15885[]' id='answer-id-61709' class='answer answer-15 js-answer-label answerof-15885' value='61709' \/>&nbsp;<label for='answer-id-61709' id='answer-label-61709' class='js-answer-label answer label-15'><span class='answer'>Option A<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61710' \/><div class='watu-question-choice'><input type='radio' name='answer-15885[]' id='answer-id-61710' class='answer answer-15 js-answer-label answerof-15885' value='61710' \/>&nbsp;<label for='answer-id-61710' id='answer-label-61710' class='js-answer-label answer label-15'><span class='answer'>Option B<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61711' \/><div class='watu-question-choice'><input type='radio' name='answer-15885[]' id='answer-id-61711' class='answer answer-15 js-answer-label answerof-15885' value='61711' \/>&nbsp;<label for='answer-id-61711' id='answer-label-61711' class='js-answer-label answer label-15'><span class='answer'>Option C<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61712' \/><div class='watu-question-choice'><input type='radio' name='answer-15885[]' id='answer-id-61712' class='answer answer-15 php-answer-label answerof-15885' value='61712' \/>&nbsp;<label for='answer-id-61712' id='answer-label-61712' class='php-answer-label answer label-15'><span class='answer'>Option D<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>The objective of a JIT system is to reduce carrying costs by eliminating inventories and increasing the deliveries made by suppliers. Ideally, shipments are received just in time to be incorporated into the manufacturing process. This system increases the risk of stock out costs because the inventory buffer is reduced or eliminated.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(15,this)' id='btn-15' value='See Answer'  \/><input type='hidden' id='questionType15' value='radio' class=''><\/div><div class='watu-question' id='question-16'><div class='question-content'><p><strong>Q165.<\/strong> The gross profit amount from Year 3 sales to be deferred to future years would be:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15886' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61713' \/><div class='watu-question-choice'><input type='radio' name='answer-15886[]' id='answer-id-61713' class='answer answer-16 js-answer-label answerof-15886' value='61713' \/>&nbsp;<label for='answer-id-61713' id='answer-label-61713' class='js-answer-label answer label-16'><span class='answer'>US $2,000<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61714' \/><div class='watu-question-choice'><input type='radio' name='answer-15886[]' id='answer-id-61714' class='answer answer-16 js-answer-label answerof-15886' value='61714' \/>&nbsp;<label for='answer-id-61714' id='answer-label-61714' class='js-answer-label answer label-16'><span class='answer'>US $3.000<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61715' \/><div class='watu-question-choice'><input type='radio' name='answer-15886[]' id='answer-id-61715' class='answer answer-16 php-answer-label answerof-15886' value='61715' \/>&nbsp;<label for='answer-id-61715' id='answer-label-61715' class='php-answer-label answer label-16'><span class='answer'>US $8,000<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61716' \/><div class='watu-question-choice'><input type='radio' name='answer-15886[]' id='answer-id-61716' class='answer answer-16 js-answer-label answerof-15886' value='61716' \/>&nbsp;<label for='answer-id-61716' id='answer-label-61716' class='js-answer-label answer label-16'><span class='answer'>US $10,000<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>The total gross profit on Year 3 sales is US $10,000$20,000 sales &#8211; $10,000 cost), and the amount realized is US $2,000 {[($20,000 &#8211; $10,000) $20,000] x $4,000 of Year 3 cash receipts}. Accordingly, the amount deferred is US $8,00010,000 &#8211; $2,000).<br\/><img decoding=\"async\" src=\"https:\/\/blog.passtestking.com\/wp-content\/uploads\/2024\/09\/IIA-CIA-Part3-39041d633b7d9195306407bbcc39f707.jpg\"\/><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(16,this)' id='btn-16' value='See Answer'  \/><input type='hidden' id='questionType16' value='radio' class=''><\/div><div class='watu-question' id='question-17'><div class='question-content'><p><strong>Q166.<\/strong> Which of the following is the best program for the protection of a company&#8217;s vital<br \/>information resources from computer viruses?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15887' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61717' \/><div class='watu-question-choice'><input type='radio' name='answer-15887[]' id='answer-id-61717' class='answer answer-17 js-answer-label answerof-15887' value='61717' \/>&nbsp;<label for='answer-id-61717' id='answer-label-61717' class='js-answer-label answer label-17'><span class='answer'>Stringent corporate hiring policies for staff working with computerized functions_<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61718' \/><div class='watu-question-choice'><input type='radio' name='answer-15887[]' id='answer-id-61718' class='answer answer-17 js-answer-label answerof-15887' value='61718' \/>&nbsp;<label for='answer-id-61718' id='answer-label-61718' class='js-answer-label answer label-17'><span class='answer'>Existence of a software program for virus prevention.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61719' \/><div class='watu-question-choice'><input type='radio' name='answer-15887[]' id='answer-id-61719' class='answer answer-17 php-answer-label answerof-15887' value='61719' \/>&nbsp;<label for='answer-id-61719' id='answer-label-61719' class='php-answer-label answer label-17'><span class='answer'>Prudent management policies and procedures instituted in conjunction with technological safeguards.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61720' \/><div class='watu-question-choice'><input type='radio' name='answer-15887[]' id='answer-id-61720' class='answer answer-17 js-answer-label answerof-15887' value='61720' \/>&nbsp;<label for='answer-id-61720' id='answer-label-61720' class='js-answer-label answer label-17'><span class='answer'>Physical protection devices in use for hardware, software, and library facilities.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>Acceptably safe computing can be achieved by carefully crafted policies and procedures used in conjunction with antivirus and access control software.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(17,this)' id='btn-17' value='See Answer'  \/><input type='hidden' id='questionType17' value='radio' class=''><\/div><div class='watu-question' id='question-18'><div class='question-content'><p><strong>Q167.<\/strong> The entity has current assets of:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15888' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61721' \/><div class='watu-question-choice'><input type='radio' name='answer-15888[]' id='answer-id-61721' class='answer answer-18 js-answer-label answerof-15888' value='61721' \/>&nbsp;<label for='answer-id-61721' id='answer-label-61721' class='js-answer-label answer label-18'><span class='answer'>US $1,000,000<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61722' \/><div class='watu-question-choice'><input type='radio' name='answer-15888[]' id='answer-id-61722' class='answer answer-18 php-answer-label answerof-15888' value='61722' \/>&nbsp;<label for='answer-id-61722' id='answer-label-61722' class='php-answer-label answer label-18'><span class='answer'>US $3,033,333 C US $3,333,333<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61723' \/><div class='watu-question-choice'><input type='radio' name='answer-15888[]' id='answer-id-61723' class='answer answer-18 js-answer-label answerof-15888' value='61723' \/>&nbsp;<label for='answer-id-61723' id='answer-label-61723' class='js-answer-label answer label-18'><span class='answer'>US $3,633,333<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>Return on total assets3% equals profit US $100,000) divided by total assets. Consequently, total assets equal US $3,333,333$100,000 &#8211; 03). Current assets must therefore equal US $3,033,333$3,333,333 total assets &#8211; $300,000 other assets).<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(18,this)' id='btn-18' value='See Answer'  \/><input type='hidden' id='questionType18' value='radio' class=''><\/div><div class='watu-question' id='question-19'><div class='question-content'><p><strong>Q168.<\/strong> Which of the following securities is likely to o e the least risk?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15889' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61724' \/><div class='watu-question-choice'><input type='radio' name='answer-15889[]' id='answer-id-61724' class='answer answer-19 js-answer-label answerof-15889' value='61724' \/>&nbsp;<label for='answer-id-61724' id='answer-label-61724' class='js-answer-label answer label-19'><span class='answer'>Income bonds<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61725' \/><div class='watu-question-choice'><input type='radio' name='answer-15889[]' id='answer-id-61725' class='answer answer-19 js-answer-label answerof-15889' value='61725' \/>&nbsp;<label for='answer-id-61725' id='answer-label-61725' class='js-answer-label answer label-19'><span class='answer'>Debentures<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61726' \/><div class='watu-question-choice'><input type='radio' name='answer-15889[]' id='answer-id-61726' class='answer answer-19 js-answer-label answerof-15889' value='61726' \/>&nbsp;<label for='answer-id-61726' id='answer-label-61726' class='js-answer-label answer label-19'><span class='answer'>Subordinated determined<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61727' \/><div class='watu-question-choice'><input type='radio' name='answer-15889[]' id='answer-id-61727' class='answer answer-19 php-answer-label answerof-15889' value='61727' \/>&nbsp;<label for='answer-id-61727' id='answer-label-61727' class='php-answer-label answer label-19'><span class='answer'>First mortgage bonds<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>First-mortgage bonds are backed by fixed assets.<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(19,this)' id='btn-19' value='See Answer'  \/><input type='hidden' id='questionType19' value='radio' class=''><\/div><div class='watu-question' id='question-20'><div class='question-content'><p><strong>Q169.<\/strong> The average labor cost per unit for the first batch produced by a new process is US $120. The cumulative average labor cost after the second batch is US $72 per product. Using a batch size of 100 and assuming the learning curve continues, the total labor cost of four batches will be:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15890' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61728' \/><div class='watu-question-choice'><input type='radio' name='answer-15890[]' id='answer-id-61728' class='answer answer-20 js-answer-label answerof-15890' value='61728' \/>&nbsp;<label for='answer-id-61728' id='answer-label-61728' class='js-answer-label answer label-20'><span class='answer'>US$4,320<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61729' \/><div class='watu-question-choice'><input type='radio' name='answer-15890[]' id='answer-id-61729' class='answer answer-20 js-answer-label answerof-15890' value='61729' \/>&nbsp;<label for='answer-id-61729' id='answer-label-61729' class='js-answer-label answer label-20'><span class='answer'>US$10,368<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61730' \/><div class='watu-question-choice'><input type='radio' name='answer-15890[]' id='answer-id-61730' class='answer answer-20 js-answer-label answerof-15890' value='61730' \/>&nbsp;<label for='answer-id-61730' id='answer-label-61730' class='js-answer-label answer label-20'><span class='answer'>US$2,592<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61731' \/><div class='watu-question-choice'><input type='radio' name='answer-15890[]' id='answer-id-61731' class='answer answer-20 php-answer-label answerof-15890' value='61731' \/>&nbsp;<label for='answer-id-61731' id='answer-label-61731' class='php-answer-label answer label-20'><span class='answer'>US$17,280<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>The learning curve reflects the increased rate at which people perform tasks as they gain experience. The time required to perform a given task becomes progressively shorter. Ordinarily, the curve is expressed in a percentage of reduced time to complete a task for each doubling of cumulative production. One common assumption in a learning curve model is that the cumulative average time (and labor cost) per unit is reduced by a certain percentage each time production doubles. Given a US $120 cost per unit for the first 100 units and a US $72 cost per unit when cumulative production doubled to 200 units, the learning curve percentage must be 60% (US $72 + $120). If production is again doubled to 400 units (four batches), the average unit labor cost should be US $43.20 ($72 x 60%). Hence, total labor cost for 400 units is estimated to be US $17,280 (400 units x $43.20).<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(20,this)' id='btn-20' value='See Answer'  \/><input type='hidden' id='questionType20' value='radio' class=''><\/div><div class='watu-question' id='question-21'><div class='question-content'><p><strong>Q170.<\/strong> Which of the following statements regarding organizational governance is not correct?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15891' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61732' \/><div class='watu-question-choice'><input type='radio' name='answer-15891[]' id='answer-id-61732' class='answer answer-21 js-answer-label answerof-15891' value='61732' \/>&nbsp;<label for='answer-id-61732' id='answer-label-61732' class='js-answer-label answer label-21'><span class='answer'>An effective internal audit function is one of the four cornerstones of good governance.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61733' \/><div class='watu-question-choice'><input type='radio' name='answer-15891[]' id='answer-id-61733' class='answer answer-21 php-answer-label answerof-15891' value='61733' \/>&nbsp;<label for='answer-id-61733' id='answer-label-61733' class='php-answer-label answer label-21'><span class='answer'>Those performing governance activities are accountable to the customer.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61734' \/><div class='watu-question-choice'><input type='radio' name='answer-15891[]' id='answer-id-61734' class='answer answer-21 js-answer-label answerof-15891' value='61734' \/>&nbsp;<label for='answer-id-61734' id='answer-label-61734' class='js-answer-label answer label-21'><span class='answer'>Accountability is one of the key elements of organizational governance.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61735' \/><div class='watu-question-choice'><input type='radio' name='answer-15891[]' id='answer-id-61735' class='answer answer-21 js-answer-label answerof-15891' value='61735' \/>&nbsp;<label for='answer-id-61735' id='answer-label-61735' class='js-answer-label answer label-21'><span class='answer'>Governance principles and the need for an internal audit function are applicable to governmental and not-for-profit activities.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(21,this)' id='btn-21' value='See Answer'  \/><input type='hidden' id='questionType21' value='radio' class=''><\/div><div class='watu-question' id='question-22'><div class='question-content'><p><strong>Q171.<\/strong> Which of the following is true regarding an organization&#8217;s relationship with external stakeholders?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15892' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61736' \/><div class='watu-question-choice'><input type='radio' name='answer-15892[]' id='answer-id-61736' class='answer answer-22 js-answer-label answerof-15892' value='61736' \/>&nbsp;<label for='answer-id-61736' id='answer-label-61736' class='js-answer-label answer label-22'><span class='answer'>Specific guidance must be followed when interacting with nongovernmental organizations.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61737' \/><div class='watu-question-choice'><input type='radio' name='answer-15892[]' id='answer-id-61737' class='answer answer-22 js-answer-label answerof-15892' value='61737' \/>&nbsp;<label for='answer-id-61737' id='answer-label-61737' class='js-answer-label answer label-22'><span class='answer'>Disclosure laws tend to be consistent from one jurisdiction to another.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61738' \/><div class='watu-question-choice'><input type='radio' name='answer-15892[]' id='answer-id-61738' class='answer answer-22 js-answer-label answerof-15892' value='61738' \/>&nbsp;<label for='answer-id-61738' id='answer-label-61738' class='js-answer-label answer label-22'><span class='answer'>There are several internationally recognized standards for dealing with financial donors.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61739' \/><div class='watu-question-choice'><input type='radio' name='answer-15892[]' id='answer-id-61739' class='answer answer-22 php-answer-label answerof-15892' value='61739' \/>&nbsp;<label for='answer-id-61739' id='answer-label-61739' class='php-answer-label answer label-22'><span class='answer'>Legal representation should be consulted before releasing internal audit information to other assurance providers.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(22,this)' id='btn-22' value='See Answer'  \/><input type='hidden' id='questionType22' value='radio' class=''><\/div><div class='watu-question' id='question-23'><div class='question-content'><p><strong>Q172.<\/strong> An organization upgraded to a new accounting software. Which of the following activities should be performed by the IT software vendor immediately following the upgrade?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15893' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61740' \/><div class='watu-question-choice'><input type='radio' name='answer-15893[]' id='answer-id-61740' class='answer answer-23 js-answer-label answerof-15893' value='61740' \/>&nbsp;<label for='answer-id-61740' id='answer-label-61740' class='js-answer-label answer label-23'><span class='answer'>Market analysis lo identify trends<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61741' \/><div class='watu-question-choice'><input type='radio' name='answer-15893[]' id='answer-id-61741' class='answer answer-23 js-answer-label answerof-15893' value='61741' \/>&nbsp;<label for='answer-id-61741' id='answer-label-61741' class='js-answer-label answer label-23'><span class='answer'>Services to manage and maintain the IT Infrastructure.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61742' \/><div class='watu-question-choice'><input type='radio' name='answer-15893[]' id='answer-id-61742' class='answer answer-23 js-answer-label answerof-15893' value='61742' \/>&nbsp;<label for='answer-id-61742' id='answer-label-61742' class='js-answer-label answer label-23'><span class='answer'>Backup and restoration.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61743' \/><div class='watu-question-choice'><input type='radio' name='answer-15893[]' id='answer-id-61743' class='answer answer-23 php-answer-label answerof-15893' value='61743' \/>&nbsp;<label for='answer-id-61743' id='answer-label-61743' class='php-answer-label answer label-23'><span class='answer'>Software testing and validation<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(23,this)' id='btn-23' value='See Answer'  \/><input type='hidden' id='questionType23' value='radio' class=''><\/div><div class='watu-question' id='question-24'><div class='question-content'><p><strong>Q173.<\/strong> Management has decided to change the organizational structure from one that was previously decentralized to one that is now highly centralized. As such: which of the following would be a characteristic of the now highly centralized organization?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15894' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61744' \/><div class='watu-question-choice'><input type='radio' name='answer-15894[]' id='answer-id-61744' class='answer answer-24 js-answer-label answerof-15894' value='61744' \/>&nbsp;<label for='answer-id-61744' id='answer-label-61744' class='js-answer-label answer label-24'><span class='answer'>Top management does little monitoring of the decisions made at lower levels.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61745' \/><div class='watu-question-choice'><input type='radio' name='answer-15894[]' id='answer-id-61745' class='answer answer-24 js-answer-label answerof-15894' value='61745' \/>&nbsp;<label for='answer-id-61745' id='answer-label-61745' class='js-answer-label answer label-24'><span class='answer'>The decisions made at the lower levels of management are considered very important.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61746' \/><div class='watu-question-choice'><input type='radio' name='answer-15894[]' id='answer-id-61746' class='answer answer-24 js-answer-label answerof-15894' value='61746' \/>&nbsp;<label for='answer-id-61746' id='answer-label-61746' class='js-answer-label answer label-24'><span class='answer'>Decisions made at lower levels in the organizational structure are few.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61747' \/><div class='watu-question-choice'><input type='radio' name='answer-15894[]' id='answer-id-61747' class='answer answer-24 php-answer-label answerof-15894' value='61747' \/>&nbsp;<label for='answer-id-61747' id='answer-label-61747' class='php-answer-label answer label-24'><span class='answer'>Reliance is placed on top management decision making by few of the organization&#8217;s departments.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(24,this)' id='btn-24' value='See Answer'  \/><input type='hidden' id='questionType24' value='radio' class=''><\/div><div class='watu-question' id='question-25'><div class='question-content'><p><strong>Q174.<\/strong> Which of the following application controls verifies the accuracy of transaction results in a system?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='15895' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61748' \/><div class='watu-question-choice'><input type='radio' name='answer-15895[]' id='answer-id-61748' class='answer answer-25 php-answer-label answerof-15895' value='61748' \/>&nbsp;<label for='answer-id-61748' id='answer-label-61748' class='php-answer-label answer label-25'><span class='answer'>Input controls<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61749' \/><div class='watu-question-choice'><input type='radio' name='answer-15895[]' id='answer-id-61749' class='answer answer-25 js-answer-label answerof-15895' value='61749' \/>&nbsp;<label for='answer-id-61749' id='answer-label-61749' class='js-answer-label answer label-25'><span class='answer'>Output controls<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61750' \/><div class='watu-question-choice'><input type='radio' name='answer-15895[]' id='answer-id-61750' class='answer answer-25 js-answer-label answerof-15895' value='61750' \/>&nbsp;<label for='answer-id-61750' id='answer-label-61750' class='js-answer-label answer label-25'><span class='answer'>Processing controls<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='61751' \/><div class='watu-question-choice'><input type='radio' name='answer-15895[]' id='answer-id-61751' class='answer answer-25 js-answer-label answerof-15895' value='61751' \/>&nbsp;<label for='answer-id-61751' id='answer-label-61751' class='js-answer-label answer label-25'><span class='answer'>Integrity controls<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(25,this)' id='btn-25' value='See Answer'  \/><input type='hidden' id='questionType25' value='radio' class=''><\/div><div style='display:none' id='question-26'><br \/><div class='question-content'><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/blog.passtestking.com\/wp-content\/plugins\/watu\/loading.gif\" width=\"16\" height=\"16\" alt=\"Loading ...\" title=\"Loading ...\" \/>&nbsp;Loading &#8230;<\/div><\/div><br \/>\n<input type=\"button\" name=\"action\" onclick=\"Watu.submitResult()\" id=\"action-button\" style=\"margin:0 auto 20px auto;\" value=\"View Results\"  class=\"watu-submit-button\" \/>\n<input type=\"hidden\" name=\"no_ajax\" value=\"0\"><input type=\"hidden\" name=\"quiz_id\" value=\"800\" \/>\n<input type=\"hidden\" id=\"watuStartTime\" name=\"start_time\" value=\"2026-09-24 02:26:39\" \/>\n<\/form>\n<\/div>\n<div id=\"watu-loading-result\" style=\"display:none;\">\n\t<p align=\"center\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/blog.passtestking.com\/wp-content\/plugins\/watu\/loading.gif\" width=\"16\" height=\"16\" alt=\"Loading\" title=\"Loading\" \/><\/p>\n<\/div>\t\n<script type=\"text\/javascript\">\nvar exam_id=0;\nvar question_ids='';\nvar watuURL='';\njQuery(function($){\nquestion_ids = \"15871,15872,15873,15874,15875,15876,15877,15878,15879,15880,15881,15882,15883,15884,15885,15886,15887,15888,15889,15890,15891,15892,15893,15894,15895\";\nexam_id = 800;\nWatu.exam_id = exam_id;\nWatu.qArr = question_ids.split(',');\nWatu.post_id = 1936;\nWatu.singlePage = '1';\nWatu.hAppID = \"0.72846500 1790216799\";\nwatuURL = \"https:\/\/blog.passtestking.com\/wp-admin\/admin-ajax.php\";\nWatu.noAlertUnanswered = 0;\n});\n\nfunction showanswer1(e,q) {\n\tvar check = new Array();\n\tjQuery('.answer-' + e).each(function (i) {\n\t\tcheck.push(this.checked)\n\t})\n\tlet textval = jQuery('.watu-textarea-' + e).val()\n\tif (jQuery.inArray(true, check) >= 0 || textval !== '' && textval !== undefined) {\n\t\tjQuery(q).stop().fadeOut(300)\n\t\tjQuery('.php-answer-label.label-' + e).addClass(\n\t\t\t'correct-answer'\n\t\t)\n\t\tjQuery('.answer-' + e).each(function (i) {\n\t\t\tif (this.checked && this.className.match(\/js\\-answer\/)) {\n\t\t\t\tvar number = this.id.toString().replace(\/\\D\/g, '')\n\t\t\t\tif (number) {\n\t\t\t\t\tjQuery('#answer-label-' + number).addClass('user-answer')\n\t\t\t\t}\n\t\t\t}\n\t\t})\n\t\tjQuery(q).siblings('.show-question-feedback').stop().fadeIn(300)\n\t\ttextval = ''\n\t} else if (textval == '' || textval == undefined){\n\t\t\/\/jQuery(\".hint\").stop().fadeIn(300)\n\t\talert('Please first answer the question');\n\t}\n}\nvar btnisshow = jQuery(\".php-answer-label\").length\nif (btnisshow > 0) {\n\tjQuery('.showchecked').show()\n} else {\n\tjQuery('.showchecked').hide()\n}\n<\/script>\n<h3>The Importance Of IIA CIA Part 3 Exam For A Career In IT<\/h3>\n<p>Whenever you are planning to enter the IT field, you should be well aware of the fact that this field is not that easy as it might seem to be. In order to get success in this career, one must prepare with devotion and determination. It is not easy as it requires a lot of concentration and hard work. Your preparation will also determine your level of success in this field.<\/p>\n<p>The first step is to take the Certified Internal Auditor (CIA) Part 3 exam. This particular exam is considered as one of the toughest exams for IT professionals to pass. So, if you want to become a successful IT professional then you have to go through this test at least once in your lifetime. <strong>IIA CIA part 3 exam dumps<\/strong> are one of the most reliable study guides that can help you to prepare for the exam.<\/p>\n<p>If you have not yet taken the Certified Internal Auditor (CIA) part 3 exam then it is high time that you should now do so because it is very important for a successful career in IT. You will be able to get more opportunities by taking this test because there are lots of people out there who are looking for IT professionals to work for them.<\/p>\n<p>This test is conducted by the International Institute of Audit and Control (IIA). It is one of the most prestigious institutes which conducts tests on.<\/p>\n<p><\/p>\n<p>IIA-CIA-Part3 exam is designed for internal auditors who want to enhance their knowledge and skills in business-related areas. It is also suitable for those who want to pursue a career in internal auditing or those who wish to enhance their knowledge in business management. IIA-CIA-Part3 exam is particularly relevant for internal auditors who work in industries such as finance, healthcare, and manufacturing, where business knowledge is essential.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Pass IIA With PassTestking Exam Dumps: <a href=\"https:\/\/www.passtestking.com\/IIA\/IIA-CIA-Part3-practice-exam-dumps.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.passtestking.com\/IIA\/IIA-CIA-Part3-practice-exam-dumps.html<\/a><\/strong><\/p>\n\n","protected":false},"excerpt":{"rendered":"<p>2024 \ub144 9 \uc6d4 \uc5c5\ub370\uc774\ud2b8 \ub41c IIA-CIA-Part3\uc2dc\ud5d8\uc758 \uc2dc\ud5d8 \uc5d4\uc9c4 \ub610\ub294 PDF \uc624\ub298 \ubb34\ub8cc\ub85c \uc5c5\ub370\uc774\ud2b8! \uc815\ud655\ud55c PDF \ubb38\uc81c\uc640 \ud568\uaed8 IIA-CIA-Part3 \uc900\ube44\ub97c \uc704\ud55c \ucd5c\uace0\uc758 \uac00\uc774\ub4dc IIA-CIA-Part3 \uc778\uc99d \uc2dc\ud5d8\uc740 \ub0b4\ubd80 \uac10\uc0ac\uc790\uc5d0\uac8c \ub3c4\uc804\uc801\uc774\uace0 \ubcf4\ub78c \uc788\ub294 \uae30\ud68c\uc785\ub2c8\ub2e4. \uc774 \uc2dc\ud5d8\uc740 \ube44\uc988\ub2c8\uc2a4 \uc9c0\uc2dd\uacfc \ub0b4\ubd80 \uac10\uc0ac\uc5d0 \ub300\ud55c \uc801\uc6a9\uc5d0 \ub300\ud55c \ud3ec\uad04\uc801\uc778 \ud14c\uc2a4\ud2b8\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc2dc\ud5d8\uc5d0 \ud569\uaca9\ud558\uba74 \uc804\ubb38\uc131 \uac1c\ubc1c\uc5d0 \ub300\ud55c \ud5cc\uc2e0\uacfc \ud0c4\ud0c4\ud55c \uc2e4\ub825\uc744 \uc785\uc99d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>","protected":false},"author":1,"featured_media":1937,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[1600,1599],"tags":[5513,5514,5515,5516],"class_list":["post-1936","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-iia","category-iia-cia-part3","tag-iia-cia-part3-latest-test-vce-free","tag-iia-cia-part3-new-braindumps-pdf","tag-iia-cia-part3-reliable-exam-cram-pdf","tag-iia-cia-part3-valid-study-questions-pdf"],"_links":{"self":[{"href":"https:\/\/blog.passtestking.com\/ko\/wp-json\/wp\/v2\/posts\/1936","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.passtestking.com\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.passtestking.com\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.passtestking.com\/ko\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.passtestking.com\/ko\/wp-json\/wp\/v2\/comments?post=1936"}],"version-history":[{"count":0,"href":"https:\/\/blog.passtestking.com\/ko\/wp-json\/wp\/v2\/posts\/1936\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blog.passtestking.com\/ko\/wp-json\/wp\/v2\/media\/1937"}],"wp:attachment":[{"href":"https:\/\/blog.passtestking.com\/ko\/wp-json\/wp\/v2\/media?parent=1936"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.passtestking.com\/ko\/wp-json\/wp\/v2\/categories?post=1936"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.passtestking.com\/ko\/wp-json\/wp\/v2\/tags?post=1936"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}