Free IIA IIA-CIA-Part3 Practice Exam Questions and Answers 2026

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Total 628 Questions | Updated On: Apr 01, 2026

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Question 1

Which of the following actions should an internal auditor take to clean the data obtained for analytics purposes?

A : Deploy a data visualization tool

B : Adopt standardized data analysis software

C : Define analytics objectives and establish outcomes

D : Eliminate duplicate records

Answer: D

Question 2

An organization created a formalized plan for a large project. Which of the following should be the first step in the project management plan?

A : Estimate time required to complete the whole project

B : Determine the responses to expected project risks

C : Break the project into manageable components

D : Identify resources needed to complete the project

Answer: C

Question 3

Which of the following can be classified as debt investments?

A : Investments in the capital stock of a corporation.

B : Acquisition of government bonds.

C : Contents of an investment portfolio.

D : Acquisition of common of a stock corporation.

Answer: B

Question 4

Which of the following statements is true regarding the relationship between an individual’s average tax rate and marginal tax rate?

A : In a regressive personal tax system, an individual-s marginal tax rate is normally greater than his average tax rate.

B : In a regressive personal tax system, an individual-s marginal tax rate is normally equal to his average tax rate.

C : In a progressive personal tax system, an individual-s marginal tax rate is normally equal to his average tax rate.

D : In a progressive personal tax system, an individual-s marginal tax rate is normally greater than his average tax rate.

Answer: D

Question 5

An organization had three large centralized divisions: one that received customer orders for service work; one that scheduled the service work at customer locations; and one that answered customer calls about service problems. These three divisions were restructured into seven regional groups, each of which performed all three functions. One advantage of this restructuring would be:

A : Better internal controls.

B : Greater economies of scale.

C : Improved work flow.

D : Increased specialization.

Answer: C

Page: 1 / 126

Total 628 Questions | Updated On: Apr 01, 2026

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