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  1. Home
  2. IIA Certification
  3. IIA-CIA-Part3 Exam
  4. IIA.IIA-CIA-Part3.v2025-10-13.q454 Dumps
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Question 206

Which of the following is a sound network configuration practice to enhance information security?

Correct Answer: D
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Question 207

A company's product has an expected 4-year life cycle from research, development, and design through its withdrawal from the market. Budgeted costs are:

The company plans to produce 200,000 units and price the product at 125% of the wholelife unit cost. Thus, the budgeted unit selling price is:

Correct Answer: D
Whole-life costs include after-purchase costs operating, support, repair, and disposal) incurred by customers as well as life-cycle costs R&D, design, manufacturing, marketing, distribution, and research). Hence, the budgeted unit whole-life cost is US $36 [($2,000,000
+ $3,000,000 + $1,200,000 + $1,000,000) - 200,000 units], and the budgeted unit selling price is US $45 $36 125CYo).
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Question 208

Company B's bank requires a compensating balance of 20% on a US $100.000 loan. If the stated interest on the loan is 7%, what is the effective cost of the loan?

Correct Answer: D
Interest on the loan is US $7,000 7% x $100,000) Given that the borrower has to maintain a 20% compensating balance, only US $80,000 [$100,000 - 20% x 100,000)] is available for use. Thus, the company is paying US $7.000 for the use of US $80.01 ii a in funds at an effective cost of 8.75% US. $7.000 / 80,000).
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Question 209

Quality cost indices are often used to measure and analyze the cost of maintaining a given level of quality. One example of a quality cost index, which uses a direct labor base, is computed as:

The following quality cost data were collected for May and June:

Based upon these cost data, the quality cost index

Correct Answer: A
The index for May was 40 [(US $4,000 + $6,000 + $12,000 + $14,000) - $90,000] and the index for June was 36 [(US $5,000 + $5,000 + $15,000 + $11.000) * $100,000].
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Question 210

Which of the following scenarios best illustrates a spear phishing attack?

Correct Answer: C
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