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  1. Home
  2. IIA Certification
  3. IIA-CIA-Part3 Exam
  4. IIA.IIA-CIA-Part3.v2025-01-02.q249 Dumps
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Question 1

A manufacturer can sell its single product for US $660. Below are the cost data for the product:
Direct materials US$170 Direct labor 225 Manufacturing overhead 90 The relevant margin amount when beginning a theory of constraints (TOC) analysis is:

Correct Answer: A
A theory of constraints (TOC) analysis proceeds from the assumption that only direct materials costs are truly variable in the short run. This is called throughput, or super variable, costing. The relevant margin amount is throughput margin, which equals price minus direct materials. Thus, the relevant margin amount for this manufacturer is US $490 (US $660-US $170).
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Question 2

What is the percentage of the total variance that can be explained by the regression equation?

Correct Answer: A
The coefficient of determination (r2) measures the percentage of the total variance in cost that can be explained by the regression equation. If the coefficient of determination is .99724, 99.724% of the variance is explained by the regression equation. Thus, the values in the regression equation explain virtually the entire amount of total cost.
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Question 3

Which of the following most accurately describes the purpose of application authentication controls?

Correct Answer: D
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Question 4

The process of monitoring evaluating, and modifying a system as needed is referred to as systems:

Correct Answer: C
Systems maintenance must be undertaken by systems analysts and applications programmers continually throughout the life of a system. Maintenance is the redesign of the system and programs to meet new needs or to correct design flaws. These changes should be part of a regular program of preventive maintenance.
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Question 5

A benefit of using computer-aided software engineering CASE) technology is that it can ensure that:

Correct Answer: D
CASE is an automated technology at least in part) for developing and maintaining software and managing projects. A benefit of using CASE technology is that it can ensure that data integrity mules, including those for validation and access, are applied consistently across all files.
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