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  1. Home
  2. IIA Certification
  3. IIA-CIA-Part3 Exam
  4. IIA.IIA-CIA-Part3.v2026-03-26.q303 Dumps
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Question 51

According to IIA guidance, which of the following are typical physical and environmental IT controls?

Correct Answer: A
Comprehensive and Detailed In-Depth Explanation:
Physical and environmental IT controls focus on securing IT infrastructure against unauthorized access and environmental hazards. Locating servers in locked rooms with restricted admission protects hardware from theft, tampering, and environmental risks.
Option B (Applying encryption) - A logical security control, not a physical one.
Option C (Access rights allocation) - A logical control related to identity management.
Option D (Software patch control) - Part of IT governance and system maintenance, not physical security.
Since physical access control is a critical component of IT security, Option A is correct.
Reference: IIA IT Security - Physical and Environmental Controls
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Question 52

A software that translates hypertext markup language (HTML) documents and allows a user to view a remote web page is called:

Correct Answer: C
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Question 53

The entity had net purchases for the period of;

Correct Answer: D
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Question 54

According to Maslow's hierarchy of needs theory, which of the following best describes a strategy where a manager offers an assignment to a subordinate specifically to support his professional growth and future advancement?

Correct Answer: D
Explanation/Reference: https://opentextbc.ca/businessopenstax/chapter/maslows-hierarchy-of-needs/
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Question 55

What does the following scatter gram suggest?

Correct Answer: C
Internal auditors may use scatter diagrams to detect misstated data, relationships among variables, and unusual operating results. A scatter diagram is a graph of data points. When the points have a systematic relationship, the independent (x) variable and dependent (y) variable are likely to be correlated; i.e.. the value of one variable is a predictor of the value of the other. However, the variables in this scatter gram are clearly uncorrelated because training costs do not predict sales.
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