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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Objectives
Topic 1: Foundations of Internal Auditing	- Internal audit role in governance, risk, and control - Internal audit definition, purpose, and value - IIA Standards and Code of Ethics overview
Topic 2: Independence and Objectivity	- Organizational independence - Individual objectivity and impairment
Topic 3: Quality Assurance and Improvement Program (QAIP)	- Internal quality assessments - External quality assessments - Continuous improvement of internal audit function
Topic 4: Proficiency and Due Professional Care	- Due professional care in engagements - Competence and skills requirements

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IIA Internal Audit Fundamentals Sample Questions (Q464-Q469):

NEW QUESTION # 464
A company produces a product that consists of materials X, Y, and Z. The product is mixed so that:
The quantity of material X used is one-third more than that of material Y.
The quantity of material Y used is one-fourth less than that of material Z.
If the company used 24, 000 units of material Z during a period, what is a reasonable estimate of the amount of material X used?

A. 32, 000
B. 24, 000
C. 8, 000
D. 18, 000

Answer: B

NEW QUESTION # 465
To achieve conformance with the Standards, the chief audit executive must include which of the following activities in the quality assurance and improvement program (QAIP)?

A. Report the results of the QAIP to senior management
B. Conduct a self assessment at least once every five years.
C. Assess Standards conformance for each individual engagement.
D. Require board oversight of the QAIP.

Answer: A

NEW QUESTION # 466
Which of the following elements should an auditor recommend for inclusion in an organization's code of ethics?
I.Ethics should vary with local customs in the organization's foreign operations.
II.Whistle-blowing should be discouraged because it can cause distrust among employees and false accusations which waste organizational resources on investigations.
III.Ethical behavior should not be incorporated into performance evaluations because it is too subjective and controversial.

A. IIonly
B. I,II,and III.
C. Ionly
D. None of the above.

Answer: D

NEW QUESTION # 467
According to IIA guidance, which of the following would the internal audit activity examine in order to evaluate the organization's governance process for strategic and operational decisions'?

A. Board meeting minutes the board policy manual, and past audit reports
B. The risk assessment process including interviews with senior management.
C. Staff compensation objective setting and the performance evaluation policy and process
D. The organization's mission and value statements, code of conduct, and whistleblowing policy

Answer: B

NEW QUESTION # 468
Which of the following would a chief audit executive most likely use to identify a need for improvement in a staff internal auditor's business acumen?

A. A peer review of the internal audit activity.
B. An internal audit client survey.
C. A quality assessment review.
D. A control self-assessment.

Answer: C

NEW QUESTION # 469
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