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IIA IIA-CIA-Part1 Exam Syllabus Topics:

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

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Latest IIA-CIA-Part1 Hot Spot Questions Offer You The Best Exam Dumps | Internal Audit Fundamentals

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IIA Internal Audit Fundamentals Sample Questions (Q822-Q827):

NEW QUESTION # 822
A new chief audit executive wants to develop a formal internal control framework for her organization. She uses globally accepted frameworks as a guide. Which of the following would she likely find critical in creating the new framework for her organization?

Answer: C


NEW QUESTION # 823
Which documents would help a forensic auditor identify instances of collusion between an employee and vendor to defraud the organization?

Answer: C

Explanation:
Email correspondence would be helpful for a forensic auditor to identify instances of collusion between an employee and a vendor to defraud the organization. Email communications can provide direct evidence of discussions and agreements made between parties involved in the collusion, offering insights into the fraudulent activities.References: Forensic auditing best practices, which often emphasize the examination of electronic communications as part of the investigation into fraudulent activities.


NEW QUESTION # 824
Which of the following would be considered a preventive control?

Answer: B


NEW QUESTION # 825
According to IIA guidance, which of the following activities would typically be examined when using the maturity model approach for assessing an organization's risk management program?

Answer: C


NEW QUESTION # 826
An internal audit team received the following feedback from operational management via a post-engagement survey "Management agrees with all audit findings However, the audit team did not consider our input on the best way to resolve the issues" This feedback is an indication that the internal audit activity may need to improve which of the following interpersonal skills?

Answer: A

Explanation:
The feedback from operational management highlights a lack of effective communication. While the internal audit team effectively communicated the audit findings, they failed to adequately consider and integrate management's input on resolving the issues. Improving communication skills would help the internal audit team to better engage stakeholders throughout the audit process and integrate their perspectives into the audit recommendations effectively.References: The Institute of Internal Auditors (IIA) - Competency Framework for Internal Auditors


NEW QUESTION # 827
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