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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 91

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

Correct Answer: B
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Question 92

Organizations use matrix management to accomplish which of the following?

Correct Answer: B
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Question 93

In an online, real-time system, which of the following is most likely to be used as backup for an application's master file maintained on magnetic disk?

Correct Answer: A
When an application's master file is maintained on magnetic disk in an online, real-time system, the backup procedure most likely to be used is the rollback and recovery method.
This method involves the dumping of the master file's contents and associated data structures onto a backup file. In the event of a loss of data, the dump is used together with the transaction log or file to reconstruct the master file.
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Question 94

The internal audit function for a large organization has commenced this year's scheduled accounts payable audit. The annual external audit for the organization is currently being planned. Can the external auditors place reliance on the work performed by the internal audit function?

Correct Answer: C
External auditors may rely on internal audit's work if they evaluate the objectivity, competence, and quality of the internal audit function. If satisfied, they may use internal audit work to support their opinion, reducing duplication.
Option A is incorrect because external auditors do not manage internal audit. Option B is too restrictive, as reliance is allowed under auditing standards. Option D is false because internal audit can share relevant work with external auditors.
Reference:
IIA Standards - Standard 2050: Coordination and Reliance; ISA 610 (Using the Work of Internal Auditors).
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Question 95

One advantage of a database management system DBMS) is:

Correct Answer: D
A fundamental characteristic of databases is that applications are independent of the database structure; when writing programs or designing applications to use the database. Only the name of the desired item is necessary. Programs can be developed for the user's specific needs without concern for data capture problems. Reference can be made to the items using the data manipulation language, after which the DBMS takes care of locating and retrieving the desired items. The physical or logical structure of the database can be completely altered without having to change any of the programs using the data items, only the schema requires alteration.
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