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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 291

Based on test results, an IT auditor concluded that the organization would suffer unacceptable loss of data if there was a disaster at its data center. Which of the following test results would likely lead the auditor to this conclusion?

Correct Answer: B
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Question 292

Which of the following is an example of an application control?

Correct Answer: A
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Question 293

Which of the following is a security feature that involves the use of hardware and software to filter or prevent specific information from moving between the inside network and the outside network?

Correct Answer: C
Reference: IIA Business Knowledge for Internal Auditing, IT General Controls section.
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Question 294

Lawson Ltd. has the opportunity to increase annual sales US $100,000 by selling to a new, riskier group of customers. Based on sales, the uncollectible expense this increase to be 15%, and collection costs will be 5%. Manufacturing and selling expenses are 70% of sales, and the effective tax rate is 40%. If Lawson accepts this opportunity, the after-tax profit will increase by:

Correct Answer: B
Manufacturing and selling costs exclusive of bad debts equal 70% of sales. Hence, the gross profit en the US $100,000 increase in sales will be US $30,000$100,000 x 305: Assuming US $15,000 of bad debts and US $5,000 of collection expense, the increase in pre-tax profit will be
An entity has the following statements:
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Question 295

Inefficient use of excess computer equipment can be controlled by

Correct Answer: C
Planning is as important for the information systems function as for any other part of the organization. The master plan for this function should be consistent with the strategic plan for the organization and include goals and objectives. an inventory of current capacity, and a forecast of future needs. The plan is the basis for determining hardware needs.
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