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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 246

Listed below are selected line items from the cost-of-quality report for Company B for
What is Company B's total prevention and appraisal cost for last month?

Correct Answer: C
The costs of prevention and appraisal are conformance costs that serve as financial measures of internal performance. Prevention costs are incurred to prevent defective output. These costs include preventive maintenance, employee training, review of equipment design, and evaluation of suppliers. Appraisal costs are incurred to detect nonconforming output. They embrace such activities as statistical quality control programs, inspection, and testing. The equipment maintenance cost of US $1,154 is a prevention cost. The product testing cost of US $786 is an appraisal cost. Their sum is US $1,940.
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Question 247

Which of the following is an example of a physical control designed to prevent security breaches?

Correct Answer: B
Physical controls are security measures that prevent unauthorized physical access to critical assets, such as IT infrastructure, sensitive documents, or restricted areas.
* (A) Preventing database administrators from initiating program changes:
* This is a logical (IT) control rather than a physical control. Logical controls manage access permissions and prevent unauthorized software changes.
* (B) Blocking technicians from getting into the network room (Correct Answer):
* This is a physical control because it prevents unauthorized personnel from physically accessing critical IT infrastructure, such as servers and networking devices.
* Unauthorized access to a network room could lead to data breaches, hardware manipulation, or cyberattacks.
* (C) Restricting system programmers' access to database facilities:
* This is an access control measure, which can be either logical (permissions, role-based access) or physical. However, it primarily refers to IT access controls rather than a physical security measure.
* (D) Using encryption for data transmitted over the public internet:
* This is a technical control, not a physical one. Encryption protects data but does not prevent physical breaches.
* IIA GTAG 17: Auditing IT Security - Emphasizes the role of physical security in protecting IT infrastructure.
* COBIT Framework - DSS05 (Manage Security Services) - Highlights physical access restrictions as a key security measure.
* ISO/IEC 27001: Information Security Management System - Identifies physical security as a fundamental control for IT risk management.
Analysis of Each Option:IIA References:Conclusion:Since physical security controls prevent unauthorized physical access, option (B) is the correct answer.
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Question 248

Which of the following IT professionals is responsible for providing maintenance to switches and routers to keep IT systems running as intended?

Correct Answer: D
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Question 249

Your company (Company Y) has decided to enter the European market with one of its products and is now considering three advertising strategies. This market currently belongs to Company X Company X is aware that your company is entering the market and is itself considering steps to protect its market. An analyst for your company has identified three strategies Company X might develop and has shown the payoffs for each in the tables below.

The analyst has formulated this problem as a:

Correct Answer: A
Game theory is a mathematical approach to decision making when confronted with an enemy or competitor. Games are classified according to the number of players and the algebraic sum of the payoffs. In a two-player game, if the payoff is given by the loser to the winner, the algebraic sum is zero, and the game is a zero-sum game; if it is possible for both players to profit, the game is a positive-sum game. In this situation, the sum of the payoffs for each combination of strategies is zero. For example, if X takes no action and Y chooses limited advertising, X's payoff is -1 and Y's is 1.
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Question 250

An organization discovered fraudulent activity involving the employee time-tracking system. One employee regularly docked in and clocked out her co-worker friends on their days off, inflating their reported work hours and increasing their wages. Which of the following physical authentication devices would be most effective at disabling this fraudulent scheme?

Correct Answer: A
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