IIA-CIA-Part1 Exam Topics - IIA-CIA-Part1 Vce Exam

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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Objectives
Topic 1: Independence and Objectivity	- Individual objectivity and impairment - Organizational independence
Topic 2: 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 3: Quality Assurance and Improvement Program (QAIP)	- Continuous improvement of internal audit function - External quality assessments - Internal quality assessments
Topic 4: Proficiency and Due Professional Care	- Competence and skills requirements - Due professional care in engagements

>> IIA-CIA-Part1 Exam Topics <<

IIA-CIA-Part1 Exam Topics - IIA First-grade IIA-CIA-Part1 Vce Exam 100% Pass

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IIA Internal Audit Fundamentals Sample Questions (Q72-Q77):

NEW QUESTION # 72
An internal auditor creates a professional development plan to obtain more experience in the organization's environmental, social, and corporate governance initiatives. Which of the following would the auditor include in the plan to support these objectives?

A. A plan to perform a variety of engagements to develop general skills that could be used to assess environmental, social, and governance initiatives.
B. A plan to study for and obtain a certification in nonprofit management.
C. A deadline within the individual development plan to meet the overall engagement objectives.
D. A request to attend the organization's committee meeting that is focused on strategic community awareness.

Answer: D

Explanation:
To gain experience in environmental, social, and corporate governance (ESG) initiatives, the internal auditor would benefit most from direct exposure to the organization's strategic discussions and decisions related to these areas. Attending committee meetings focused on strategic community awareness will provide the auditor with insights into current ESG practices, challenges, and strategic goals. This involvement will enhance the auditor's understanding of ESG issues and contribute to their professional development plan effectively.
References: The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 1230 - Continuing Professional Development, and Standard 2100 - Nature of Work.

NEW QUESTION # 73
An internal audit of warehouse inventory revealed no material deficiencies. However, management later discovered fraud, which occurred during the period that was audited, and determined that a major control deficiency allowed the fraud to occur. Given management's discovery, which of the following statements is valid?

A. The internal auditors are not responsible for considering fraud risk, which is a management responsibility.
B. The internal auditors could not have detected the fraud due to collusion among employees in the inventory unit.
C. The internal auditors should have had sufficient knowledge of fraud to identify red flags indicating possible fraud.
D. The internal auditors violated the standard for due professional care because they did not detect the fraud, even though it occurred during the period that was reviewed.

Answer: D

NEW QUESTION # 74
An organization's board has approved an expansion plan into a new market. The board acknowledged that if the expansion is not successful, the organization would encounter large monetary losses consisting of legal fees, research and development costs, rent expenses, and labor fees. Which of the following has the board approved?

A. The risk response.
B. The residual risk.
C. The inherent risk.
D. The risk tolerance.

Answer: C

NEW QUESTION # 75
An internal auditor used a questionnaire during an interview to gather information about the nature of credit sales processing. The questionnaire did not cover some pertinent information offered by the person being interviewed, and the auditor did not document the potential problems for further investigation. The primary deficiency with the above process is that:

A. The engagement program was incomplete.
B. The use of a questionnaire precluded the auditor from documenting other information.
C. The auditor failed to consider the importance of the information offered.
D. A questionnaire was used in a situation where a structured interview should have been used.

Answer: C

Explanation:
Section: Volume C

NEW QUESTION # 76
An internal auditor is trying to evaluate what could go wrong after determining that a risk management technique is operating effectively. What type of risk is the auditor assessing?

A. Impact risk.
B. Residual risk.
C. Inherent risk.
D. Detection risk.

Answer: B

Explanation:
Residual risk is the remaining risk after management has implemented risk responses. The auditor is assessing what could still go wrong despite the effectiveness of the risk management technique in place, which is evaluating the remaining exposure to risk. References:
* IIA Standard 2120: Risk Management.
* COSO Enterprise Risk Management Framework.

NEW QUESTION # 77
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