IIA-CIA-Part1최신업데이트덤프최신인기인증시험덤프

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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Weight	Objectives
IV. Quality Assurance and Improvement Program (7%)	7%	- Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments
V. Governance, Risk Management, and Control (35%)	35%	- Examine the effectiveness of the internal control system - Interpret fundamental concepts of risk and the risk management process - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Recognize the impact of organizational culture on the control environment - Describe the components of the internal control system - Describe corporate social responsibility - Recognize and interpret ethics and compliance-related issues - Describe the concept of organizational governance - Examine the effectiveness of risk management
VI. Fraud Risks (10%)	10%	- Explain the auditor's role in fraud prevention and detection - Explain the types of fraud - Describe fraud risk and fraud prevention
II. Independence and Objectivity (15%)	15%	- Determine the type of impairment to independence and objectivity - Interpret organizational independence - Assess and maintain individual objectivity - Demonstrate individual objectivity
I. Foundations of Internal Auditing (15%)	15%	- Demonstrate conformance with the IIA Code of Ethics - Explain the requirements of an internal audit charter - Interpret the difference between assurance and consulting services - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles
III. Proficiency and Due Professional Care (18%)	18%	- Demonstrate proficiency and due professional care - Explain the level of knowledge, skills, and competencies required - Explain the importance of due professional care - Explain the requirement for continuing professional development

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지금 같은 정보시대에, 많은 IT업체 등 사이트에IIA IIA-CIA-Part1인증관련 자료들이 제공되고 있습니다, 하지만 이런 사이트들도 정확하고 최신 시험자료 확보는 아주 어렵습니다. 그들의IIA IIA-CIA-Part1자료들은 아주 기본적인 것들뿐입니다. 전면적이지 못하여 응시자들의 관심을 쌓지 못합니다.

최신 Certified Internal IIA-CIA-Part1 무료샘플문제 (Q868-Q873):

질문 # 868
When auditing the award of a major contract, which of the following should an internal auditor suspect as a red flag for a bidding fraud scheme?
1. Subsequent change orders increase requirements for low-bid items.
2. Material contract requirements are different on the actual contract than on the request for bids.
3. A high percentage of employees are charged to indirect accounts.
4. Losing bidders are hired as subcontractors.

A. 1 only
B. 2 and 4.
C. 1 and 3.
D. 2 only

정답：B

질문 # 869
An organization's chief audit executive (CAE) has been asked to conduct an assurance engagement for an information technology system that was subject to a consulting engagement in the prior year. How should the CAE respond?

A. Accept the engagement and assign different auditors to conduct the assurance services.
B. Decline the engagement because independence and objectivity would be impaired.
C. Delay the assurance engagement to ensure that there is a two-year period between the engagements.
D. Facilitate a control self-assessment workshop instead of performing an assurance engagement.

정답：A

설명：
Section: Volume C
Explanation

질문 # 870
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. 18, 000
B. 32, 000
C. 8, 000
D. 24, 000

정답：D

설명：
Section: Volume C

질문 # 871
Which of the following scenarios would most likely impair the independence of an internal audit activity?

A. An audit manager removes a finding from the draft report due to disagreements with the chief financial officer
B. The internal audit budget is reduced by management requiring the removal of all lT-related engagements from the audit plan
C. The operating effectiveness of a control is reported as 'satisfactory." because no concerns were identified during planning
D. A relative of an internal audit team member works m a department being reviewed

정답：B

설명：
Independence is a fundamental principle for internal auditing, ensuring that internal auditors are free from conditions that threaten their ability to carry out their responsibilities in an unbiased manner. Scenario B presents a clear impairment to independence because management's reduction of the internal audit budget, leading to the removal of all IT-related engagements from the audit plan, could limit the internal audit activity's ability to objectively assess areas critical to the organization's risk profile. This type of management interference compromises the scope and depth of internal audit activities, impacting their ability to provide an unbiased assurance.
IIA Standard 1100: Independence and Objectivity
IIA Standard 1110: Organizational Independence

질문 # 872
If earnings on financial statements for internal use only have been manipulated in the past, an internal auditor is likely to focus on which of the following?

A. The timing of revenue recognition and the valuation of inventories.
B. The proper accrual of payables at the end of the interim period.
C. Whether there have been changes in accounting principles that materially affect the financial statements.
D. Whether accounting estimates are reasonable given past actual results.

정답：A

설명：
Section: Volume A

질문 # 873
......

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