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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Objectives
Independence and Objectivity	- Organizational independence - Individual objectivity and impairment
Proficiency and Due Professional Care	- Due professional care in engagements - Competence and skills requirements
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
Quality Assurance and Improvement Program (QAIP)	- External quality assessments - Continuous improvement of internal audit function - Internal quality assessments

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IIA Internal Audit Fundamentals Sample Questions (Q386-Q391):

NEW QUESTION # 386
In which of the following ways can a chief audit executive demonstrate to the board that the internal audit activity collectively possesses all of the skills needed to complete its annual goals?

A. Require all internal audit staff to complete the same training course on a general audit subject,
B. Involve board members in hiring activities and request advice.
C. Require senior auditors to obtain a professional certification.
D. Provide a competency assessment of the internal audit staff.

Answer: D

Explanation:
The most effective way a chief audit executive (CAE) can demonstrate to the board that the internal audit team has the necessary skills to achieve its annual goals is through a competency assessment. This assessment measures and documents the collective skills and knowledge within the internal audit activity, ensuring they align with the requirements of the audit plan and the organization's objectives. Competency assessments can identify gaps and provide a basis for training and development, making it an essential tool for demonstrating capability.References:
* The Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)

NEW QUESTION # 387
According to the COSO enterprise risk management framework, which of the following best describes the activity that helps ensure risk responses are carried out effectively?

A. Control activities.
B. Information and communication.
C. Objective setting.
D. Event identification.

Answer: A

NEW QUESTION # 388
An internal auditor pays to participate in the company's annual golf tournament, which is held outside of normal business hours. The auditor wins the putting contest and is awarded an all-expense-paid weekend vacation. According to the IIA Code of Ethics regarding objectivity, the auditor's best course of action would be to:

A. Accept the prize because the event was held outside of normal business hours.
B. Refuse the prize because the amount is significant.
C. Refuse the prize because it represents an impairment to objectivity.
D. Accept the prize because the auditor received no special treatment.

Answer: D

NEW QUESTION # 389
An organization's board recommends revising the internal audit charter by adding requirements regarding the hiring and compensation of the chief audit executive as well as information on approving the internal audit budget. Which of the following is the board most likely defining in the charter?

A. Independence and objectivity of internal audit activity.
B. Authority and objectivity of internal audit activity.
C. Assurance and improvement of internal audit activity.
D. Functional and administrative responsibilities of internal audit activity.

Answer: A

NEW QUESTION # 390
An internal auditor was assigned to work in the procurement department for six months to gam m-depth knowledge about the procurement process Which of the following personnel development practices was applied in this situation?

A. Outbound rotation
B. Guest auditor
C. Inbound rotation
D. Cosourcing

Answer: A

NEW QUESTION # 391
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