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  1. Home
  2. IIA Certification
  3. IIA-CIA-Part3 Exam
  4. IIA.IIA-CIA-Part3.v2026-01-13.q113 Dumps
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Question 1

The channel structure in which producers, wholesalers, and retailers act as a unified system is a:

Correct Answer: B
In vertical distribution systems, producers, wholesalers, and retailers act as a unified system. Channel conflict is managed through common ownership, contractual relationships, or administration by one or a few dominant channel members. Horizontal distribution systems consist of two or more companies at one level of the channel working together to exploit new opportunities, such as the introduction of ATMs in supermarkets. The joint nature of horizontal distribution efforts is the tool for managing channel conflict. In a multichannel system, a single firm sets up two or more channels to reach one or more customer segments. Because such a system is managed by a single firm, channel conflicts can be evaluated and managed internally.
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Question 2

The first stage in the development of a crisis management program is to:

Correct Answer: B
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Question 3

According to IIA guidance on IT, which of the following strategies would provide the most effective access control over an automated point-of-sale system?

Correct Answer: D
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Question 4

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

Correct Answer: A
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Question 5

An entity has publicly announced a detailed, formal plan to dispose in its entirety of a component of the entity that represents a separate major line of business that is distinct operationally and financially. Which of the following is the proper treatment of the disclosures that should be made after the announcement?

Correct Answer: B
A separate major line of business or geographical operating area that is distinct for operational and reporting purposes is a component of an entity. Thus, its disposal qualifies to be reported.
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