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IIA IIA-CIA-Part1 Exam Syllabus Topics:

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

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IIA Internal Audit Fundamentals Sample Questions (Q610-Q615):

NEW QUESTION # 610
An organization has a policy requiring two signatures on all checks written for amounts in excess of $10, 000. When evaluating controls over disbursements, an auditor would conclude that a greater risk exists if.

A. The director of accounting was not one of the authorized signers.
B. The auditor located two checks for $9, 000 each that contained one authorized signature.
C. There were several instances in which successively numbered checks for amounts between $5,
000 and $10, 000 were made payable to the same vendor.
D. The $10, 000 was an immaterial amount to the organization and very few cash disbursements required an amount in excess of $10, 000.

Answer: C

NEW QUESTION # 611
During a review of a division's operations, an internal auditor notes that sales and customer base are unchanged, while inventory and gross margin have increased significantly. Which of the following audit procedures would be most relevant in substantiating management's assertion that the gross margin increase is due to increased efficiency in manufacturing operations?

A. For a sample of products, compare costs-per-unit this year to those of last year, test cost build-ups, and analyze standard cost variances.
B. Take a physical inventory of equipment to determine if there were significant changes.
C. Obtain a physical count of inventory.
D. Select a sample of finished goods inventory and trace raw materials cost back to purchase prices in order to determine the accuracy of the recorded raw materials price.

Answer: A

Explanation:
Section: Volume C
Explanation/Reference:

NEW QUESTION # 612
Which of the following situations undermines the independence of the internal audit activity?

A. A senior member of the internal audit activity once worked in the corporate finance department.
B. The internal audit activity often uses management's risk profile to build its own risk profile for annual planning.
C. The organization's CEO reviews the internal audit activity's annual budget per the organization's policies and procedures.
D. The internal audit activity is responsible for the company's risk management function, and its head manager reports to the chief audit executive.

Answer: D

NEW QUESTION # 613
In its five years of existence, an internal audit activity conducted a single internal assessment of its quality assurance and improvement program (QAIP). The results of that assessment showed that the internal audit activity did not conform with the Standards. Prior to this, an external assessment of the internal audit activity's QAIP was conducted, which reported that the internal audit activity was in conformance with the Standards.
Considering the two assessments, what would be the internal audit activity's current state of conformance with the Standards?

A. Partial conformance with the Standards
B. Conformance with the Standards.
C. Unable to determine conformance with the Standards.
D. Nonconformance with the Standards

Answer: D

Explanation:
The current state of conformance with the Standards for the internal audit activity would be considered as
"Nonconformance with the Standards." This assessment is based on the most recent internal assessment, which showed nonconformance. According to IIA standards, the results of the latest quality assurance review are critical in determining conformance, and any finding of nonconformance indicates that the internal audit activity currently does not meet the Standards, despite previous external assessments to the contrary.
References: IIA Standard 1300: Quality Assurance and Improvement Program and related interpretation guidelines.

NEW QUESTION # 614
Which of the following are core responsibilities to be included in the internal audit charter?
Review reliability and integrity of financial and operating information and the means used to identify, measure, classify, and report such information.
Determine the adequacy and effectiveness of the organization's systems of internal accounting and operating controls.
Participate in the planning and performance of audits of potential acquisitions with the organization's outside accountants and other members of the corporate staff.
Report to those members of management who should be informed of results of audit examinations, the audit opinions formed, and the recommendations made.

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

Answer: C

NEW QUESTION # 615
......

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