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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 331

Individual budget schedules are prepared to develop an annual comprehensive or master budget. The budget schedule that provides the necessary input data for the direct labor budget is the:

Correct Answer: D
A master budget typically begins with the preparation of a sales budget. The next step is to prepare a production budget. Once the production budget has been completed, the next step is to prepare the direct labor, raw material, and overhead budgets. Thus, the production budget provides the input necessary for the completion of the direct labor budget.
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Question 332

Which of the following techniques would best detect on inventory fraud scheme?

Correct Answer: D
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Question 333

Which of the following describes a third-party network that connects an organization specifically with its trading partners?

Correct Answer: B
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Question 334

The manager of the sales department wants to Increase the organization's net profit margin by 7% (from 43% in the prior year to 50% in the current year). Given the information provided in the table below, what would be the targeted sales amount for the current year?

Correct Answer: C
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Question 335

Which of the following physical access controls is most likely to be based on "something you have" concept?

Correct Answer: A
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