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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Foundations of Internal Auditing	35%	- Purpose, authority, and responsibility of internal auditing 1. Definition, mission, and core principles 2. Internal audit charter requirements 3. Assurance vs. advisory services - Independence and objectivity 1. Individual objectivity and safeguards 2. Organizational independence and reporting lines 3. Impairments to independence/objectivity - Quality assurance and improvement program 1. Internal and external assessments 2. Requirements and scope of QAIP 3. Conformance with Standards
Topic 2: Ethics and Professionalism	20%	- IIA Code of Ethics 1. Rules of conduct and application 2. Principles: integrity, objectivity, confidentiality, competency - Professional conduct and due care 1. Competence and continuing professional development 2. Due professional care in engagements
Topic 3: Governance, Risk Management, and Control	30%	- Risk management 1. Risk appetite, assessment, and response 2. Risk management frameworks (e.g., COSO, ISO 31000) 3. Internal audit role in risk management - Internal control 1. Evaluating control effectiveness 2. Control frameworks and components 3. Types of controls and control activities - Governance frameworks and processes 1. Governance models and best practices 2. Roles of board, management, and internal audit
Topic 4: Fraud Risks	15%	- Fraud risk assessment and prevention 1. Identifying and prioritizing fraud risks 2. Preventive and detective controls - Fraud concepts and types 1. Fraud triangle and fraud risk factors 2. Asset misappropriation, corruption, financial statement fraud - Internal audit responsibilities regarding fraud 1. Detecting fraud indicators 2. Investigation procedures and reporting

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IIA Internal Audit Fundamentals Sample Questions (Q524-Q529):

NEW QUESTION # 524
An accounts payable clerk has recently transferred into the internal audit activity and has been assigned to an engagement related to accounts payable processes for which he was previously responsible. Which of the following is the best action for the new internal auditor to take?

A. If it is a consulting engagement, decline the assignment and ask to be reassigned, because in a consulting engagement the auditor must not assess operations for areas in which they were previously responsible.
B. If it is an assurance engagement, accept the assignment because the chief audit executive had knowledge of the internal auditor's previous role when this engagement was assigned.
C. If it is an assurance engagement, accept the assignment because direct knowledge of the existing accounts payable processes wifi provide depth and add more value.,
D. If it is a consulting engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value.

Answer: D

NEW QUESTION # 525
Which of the following scenarios is a characterize of an organization with a highly effective ethical culture?

A. An organization conducts surveys of employees, suppliers, and customers once every five years to determine the slate of the ethical climate in the organization.
B. An organization punishes senior management more harshly for ethics violations than it would for lower-level staff to send a message throughout the organization.
C. An organization implements and communicates to staff a formal and comprehensive code of conduct, which is clear and understandable.
D. An organization waives reference and background checks when hiring for certain sensitive positions in order to not violate potential employees' rights to privacy.

Answer: C

NEW QUESTION # 526
An organization is considering purchasing a new banking software system and has asked the internal audit activity to evaluate the system. An internal auditor assigned to perform the engagement worked at the software company two years ago and is familiar with the system's design strengths and weaknesses. Which of the following is true regarding impairment to the auditor's objectivity?

A. The auditor can provide only consulting services, not assurance.
B. The auditor should decline to perform the audit because personal conflicts of interest are likely.
C. The auditor must disclose to the chief audit executive that this situation may impair her objectivity.
D. This situation does not necessitate any action related to the auditor's objectivity.

Answer: B

Explanation:
While internal auditors are not primarily fraud investigators, their role does include a responsibility to demonstrate adequate professional skepticism. This means being alert to conditions that may indicate possible fraud or error while performing audit engagements. Demonstrating skepticism is essential in enabling auditors to conduct thorough and effective audits, especially concerning fraud risks.
Institute of Internal Auditors (IIA) - Practice Advisories on Fraud and Professional Skepticism.

NEW QUESTION # 527
Which of the following might alert an internal auditor to the possibility of fraud in a division?
1. The division is not scheduled for an external audit this year.
2. Sales have increased by 10 percent.
3. A significant portion of management's compensation is directly tied to reported net income of the division.

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

Answer: B

Explanation:
Section: Volume C
Explanation

NEW QUESTION # 528
Which of the following would have the least impact (either positive or negative) on an assessment of a department's control environment?

A. Many department functions were duplicated or verified by other department employees as part of the department's normal procedures.
B. The department managed long-term investments, including investment in derivatives and other financial instruments, to maximize return.
C. The department manager sets a tone of honesty and integrity in all business dealings and this tone is emulated by department personnel.
D. Audit tests designed to verify compliance with control procedures detected a general failure to follow standard procedures for transaction authorization.

Answer: B

NEW QUESTION # 529
......

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