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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 226

Which of the following is not true about the advantages of adopting ISO 9000 standards?

Correct Answer: C
Market pressure is usually the primary reason that entities adopt ISO 9000 standards. However, many entities that register make internal process and quality improvement as a result. ISO 9000 forces entities to share information, which leads to a better understanding of whose internal customers and user are.
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Question 227

Which of the following will allow a manufacturer with limited resources to maximize profits?

Correct Answer: D
Linear programming is a mathematical technique for planning resource allocation that optimizes a given objective function subject to certain constraints. Thus, it maximizes a revenue or profit function or minimizes a cost function, subject to constraints. For example, constraints maybe limited (scarce) resources or minimum/maximum levels of production, performance, etc. In business, linear programming is used for planning resource allocations. Managers are often faced with problems of selecting the most profitable or least costly way to use available resources.
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Question 228

According to IIA guidance, which of the following steps are most important for an internal auditor to perform when evaluating an organization's social and environmental impact on the local community?
Determine whether previous incidents have been reported, managed, and
resolved.
Determine whether a business contingency plan exists.
Determine the extent of transparency in reporting.
Determine whether a cost/benefit analysis was performed for all related projects.

Correct Answer: A
- ---
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Question 229

Change control typically includes procedures for separate libraries for production programs and for test versions of programs. The reason for this practice is to:

Correct Answer: B
Separating production and test versions of programs facilitates restricting access to production programs to the individuals, such as computer operators, who need access. The effect is to separate the incompatible functions of operators and programmers.
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Question 230

Which of the following practices impacts copyright issues related to the manufacturer of a smart device?

Correct Answer: C
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