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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 226

A cost-volume-profit model developed in a dynamic environment determined that the estimated parameters used may vary between limits. Subsequent testing of the model with respect to all possible values of the estimated parameters is termed:

Correct Answer: A
After a problem has been formulated into any mathematical model, it may be subjected to sensitivity analysis. Sensitivity analysis examines how the model's outcomes change as the parameters change.
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Question 227

What is the primary purpose of an Integrity control?

Correct Answer: D
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Question 228

A company's product has an expected 4-year life cycle from research, development, and design through its withdrawal from the market. Budgeted costs are:

The company plans to produce 200,000 units and price the product at 125% of the wholelife unit cost. Thus, the budgeted unit selling price is:

Correct Answer: D
Whole-life costs include after-purchase costs operating, support, repair, and disposal) incurred by customers as well as life-cycle costs R&D, design, manufacturing, marketing, distribution, and research). Hence, the budgeted unit whole-life cost is US $36 [($2,000,000
+ $3,000,000 + $1,200,000 + $1,000,000) - 200,000 units], and the budgeted unit selling price is US $45 $36 125CYo).
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Question 229

A control for ensuring that the source code and the executable code for a program match is:

Correct Answer: D
Recompiling source code into the production load library ensures that the source and executable codes match because the executable code is created from the source code.
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Question 230

Responsibility for the control of end-user computing EUC) exists at the organizational, departmental, and individual user level. Which of the following should be a direct responsibility of the individual users?

Correct Answer: D
EUC involves user-created or user-acquired systems that are maintained and operated outside of traditional information systems controls. In this environment, an individual user is ordinarily responsible for the physical security of the equipment s)he uses.
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