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Reliable IIA-CIA-Part3 Exam Labs | IIA-CIA-Part3 Actual Dump

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IIA-CIA-Part3 (Business Knowledge for Internal Auditing) certification exam is a globally recognized certification that demonstrates an individual's knowledge and expertise in the field of internal auditing. Business Knowledge for Internal Auditing certification is offered by the Institute of Internal Auditors (IIA), which is a professional association that provides education, certification, and guidance for internal auditors worldwide.

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IIA Business Knowledge for Internal Auditing Sample Questions (Q97-Q102):

NEW QUESTION # 97
Which of the following is the elementary unit of data storage used to represent individual attributes of an entity?

A. File.
B. Data field.
C. Database.
D. Record.

Answer: B

Explanation:
A data item or field) is a group of characters. It is used to represent individual attributes of an entity, such as an employee's address. A field is an item in a record.

NEW QUESTION # 98
An entity must select from among several methods of financing arrangements when meeting its capital requirements. To acquire additional growth capital while attempting to maximize earnings per share, an entity should normally

A. Discontinue dividends and use current cash flow, which avoids the cost and risk of increased debt and the dilution of EPS through increased equity.
B. Select equity over debt initially, which minimizes risk and avoids interest costs.
C. Select debt over equity initially, even though increased debt is accompanied by interest costs and a degree of risk.
D. Attempt to increase both debt and equity in equal proportions, which presences a stable capital structure and maintains investor confidence.

Answer: C

Explanation:
Earnings per share will ordinarily be higher if debt is used to raise capital instead of equity, provided that the entity is not over-leveraged. The reason is that the cost of debt is lower than the cost of equity because interest is tax deductible. However, the prospect of higher EPS is accompanied by greater risk to the entity resulting from required interest costs, creditors' liens on the entity's assets, and the possibility of a proportionately lower EPS if sales volume fails to meet projections.

NEW QUESTION # 99
Which of the following are the most appropriate measures for evaluating the change in an organization's liquidity position?

A. Inventory turnover in days, the current ratio, and return on equity.
B. Accounts receivable turnover, return on assets, and the current ratio.
C. Accounts receivable turnover, inventory turnover in days, and the current ratio.
D. Times interest earned, return on assets, and inventory turnover.

Answer: C

NEW QUESTION # 100
If an entity has a higher dividend-payout ratio. then. if all else is equal, it will have a:

A. Higher marginal cost of capital.
B. Lower investment opportunity schedule.
C. Higher investment opportunity schedule.
D. Lower marginal cost of capital.

Answer: A

Explanation:
The higher the dividend-payout ratio, the sooner retained earnings are exhausted and the entity must seek external financing. Assuming the name investments are undertaken, the result is a higher marginal coot of capital because lower-cost capital sources will be used up earlier.

NEW QUESTION # 101
Quality control circles are now used all over the world. The circles typically consist of a group of five to ten employees who meet regularly. The primary goal of these circles is to:

A. Improve communications between employees and managers by providing a formal communication channel
B. Allow for the emergence of team leaders who can be targeted for further leadership development.
C. Tap the creative problem-solving potential of every employee.
D. Improve the quality of leadership in the organization.

Answer: C

Explanation:
Quality control circles are used to obtain voluntary input from employees to promote problem solving. Potential benefits include lower costs, better employer-employee relations, and greater employee commitment.

NEW QUESTION # 102
......

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