Free IIA-CIA-Part3 Practice Test Questions 2026

Which of the following sites would an Internet service provider most likely use to restore operations after its servers were damaged by a natural disaster?

A. On site.

B. Cold site.

C. Hot site.

D. Warm site

Which of the following authentication device credentials is the most difficult to revoke when an employee s access rights need to be removed?

A. A traditional key lock

B. A biometric device

C. A card-key system

D. A proximity device

Which of the following accounting methods is an investor organization likely to use when buying 40 percent of the stock of another organization?

A. Cost method.

B. Equity method .

C. Consolidation method.

D. Fair value method.

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?

A. Face or finger recognition equipment,

B. Radio-frequency identification chips to authenticate employees with cards.

C. A requirement to clock in and clock out with a unique personal identification number.

D. A combination of a smart card and a password to clock in and clock out.

For which of the following scenarios would the most recent backup of the human resources database be the best source of information to use?

A. An incorrect program fix was implemented just prior to the database backup.

B. The organization is preparing to train all employees on the new self-service benefits system.

C. There was a data center failure that requires restoring the system at the backup site.

D. There is a need to access prior year-end training reports for all employees in the human resources database

Which of the following statements is true regarding a bring-your-own-device (BYOD) environment?

A. There is a greater need for organizations to rely on users to comply with policies and procedures.

B. With fewer devices owned by the organization, there is reduced need to maintain documented policies and procedures.

C. Incident response times are less critical in the BYOD environment, compared to a traditional environment

D. Incident response times are less critical in the BYOD environment, compared to a traditional environment

The head of the research arid development department at a manufacturing organization believes that his team lacks expertise in some areas, and he decides to hire more experienced researchers to assist in the development of a new product. Which of the following variances are likely to occur as the result of this decision?
1. Favorable labor efficiency variance.
2. Adverse labor rate variance.
3. Adverse labor efficiency variance.
4. Favorable labor rate variance.

A. 1 and 2

B. 1 and 4

C. 3 and A

D. 2 and 3

A small chain of grocery stores made a reporting error and understated its ending inventory. What effect would this have on the income statement for the following year?

A. Net income would be understated.

B. Net income would not be affected.

C. Net income would be overstated.

D. Net income would be negative.

At what stage of project integration management would a project manager and project management team typically coordinate the various technical and organizational interfaces that exist in the project?

A. Project plan development.

B. Project plan development.

C. Integrated change control.

D. Project quality planning

Which of the following should be established by management during implementation of big data systems to enable ongoing production monitoring?

A. Key performance indicators.

B. Reports of software customization

C. Change and patch management

D. Master data management

According to IIA guidance on IT, which of the following best describes a logical access control?

A. Require complex passwords to be established and changed quarterly

B. Require swipe cards to control entry into secure data centers.

C. Monitor access to the data center with closed circuit camera surveillance

D. Maintain current role definitions to ensure appropriate segregation of duties

A organization finalized a contract in which a vendor is expected to design, procure, and construct a power substation for $3,000,000. In this scenario, the organization agreed to which of the following types of contracts?

A. A cost-reimbursable contract

B. A lump-sum contract

C. A time and material contract

D. A bilateral contract