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  1. Home
  2. IIA Certification
  3. IIA-CIA-Part3 Exam
  4. IIA.IIA-CIA-Part3.v2025-07-07.q379 Dumps
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Question 276

Which of the following IT-related activities is most commonly performed by the second line of defense?

Correct Answer: C
Comprehensive and Detailed In-Depth Explanation:
The Three Lines of Defense Model classifies risk management roles as follows:
First Line of Defense: Operational management responsible for risk controls (e.g., blocking unauthorized traffic, encrypting data).
Second Line of Defense: Risk management and compliance functions that monitor and assess the effectiveness of first-line controls (e.g., reviewing disaster recovery test results).
Third Line of Defense: Independent audit functions providing assurance (e.g., conducting security assessments).
Option C (Reviewing disaster recovery test results) aligns with the second line of defense because it involves oversight and evaluation of IT controls rather than direct execution.
Reference: IIA Three Lines Model - Risk Management
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Question 277

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:

Correct Answer: D
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).
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Question 278

Which of the following represents an example of a physical security control?

Correct Answer: C
Reference: IIA Business Knowledge for Internal Auditing, Physical Security Controls section.
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Question 279

The measurement basis most often used to report a long-term payable representing a commitment to pay money at a determinable future date is:

Correct Answer: D
The measurement basis most commonly adopted by entities in preparing their financial statements is historical coat. However. it is usually combined with other measurement bases attributes). The attribute used to measure a long-term receivable or payable is the present or discounted value of its future cash flows.
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Question 280

An organization and its trading partner rely on a computer-to-computer exchange of digital business documents. Which of the following best describes this scenario?

Correct Answer: D
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