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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 36

Which of the following data analytics tools would be applied by an internal audit activity positioned at the lowest level of maturity?

Correct Answer: A
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Question 37

According to Maslow's hierarchy of needs theory, which of the following would likely have the most impact on retaining staff, if their lower-level needs are already met?

Correct Answer: D
According to Maslow's hierarchy of needs, once an individual's lower-level needs (physiological, safety, and social needs) are met, they seek higher-level motivators such as esteem and self-actualization.
Recognition falls under esteem needs, which include respect, status, and appreciation. Employees who feel valued and recognized are more likely to stay with an organization.
* A. Social benefits - These are lower-level needs (belongingness/social needs), which have already been met in this scenario.
* B. Compensation - While salary is important, it primarily addresses physiological and security needs, which are lower on Maslow's hierarchy. Once these are met, higher-level motivators like recognition become more influential.
* C. Job safety - Safety and security are lower-level needs, and in this scenario, they are already met.
* D. Recognition (Correct Answer) - Falls under esteem needs, which are crucial for employee retention once basic needs are satisfied.
* IIA IPPF Standard 2120 - Risk Management includes talent management as part of organizational sustainability.
* COSO ERM Framework - Human Capital Risk highlights employee motivation as a key factor in risk management.
* IIA GTAG 7 - Managing IT Security Risks discusses employee satisfaction and its impact on organizational security and retention.
Explanation of Each Option:IIA References:
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Question 38

The best evidence that contingency planning is effective is to have:

Correct Answer: D
The only way to know whether contingency planning has been effective is to test the plan, by simulating an interruption or by conducting a paper test with a walk-through of recovery procedures, alternative communication systems and site facilities, information systems backup disaster recovery, business impact assessments and resumption plans, procedures for restoring utility services, and maintenance procedures for ensuring the readiness of the organization in the event of emergency of disaster.
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Question 39

The marketing department of a company is deciding on the price to charge for a key product. In setting this price, marketing needs to consider the price that a major competitor will charge for a similar product because the competitor's price will affect the demand for the company's product. Similarly, in setting its price, the competitor will consider what the company will charge. What is an appropriate mathematical technique for analyzing such a decision?

Correct Answer: A
Game (or decision) 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-person game, if the payoff is given by the loser to the winner, the algebraic sum is zero and the game is called a zero-sum game. If it is possible for both players to profit, however, the game is a positive-sum game. Mathematical models have been developed to select optimal strategies for certain simple games.
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Question 40

The economic order quantity is the size of the order that minimizes total inventory costs which include ordering and holding carrying) costs. It can be calculated using the formula

If Q = order size in units, D = annual demand in units, p = cost per purchase order, s = carrying cost per year for one unit of inventory. If the annual demand decreases by 369/o the optimal order size will:

Correct Answer: A
D decreases by 36%, that is, from 100% to 64%. Because .64 is the square of .8, the EOQ for 64D Q~) equals 80% of the EOQ for D (Q).
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