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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: III. Proficiency and Due Professional Care (18%)	18%	- Demonstrate proficiency and due professional care - Explain the importance of due professional care - Explain the level of knowledge, skills, and competencies required - Explain the requirement for continuing professional development
Topic 2: II. Independence and Objectivity (15%)	15%	- Determine the type of impairment to independence and objectivity - Demonstrate individual objectivity - Assess and maintain individual objectivity - Interpret organizational independence
Topic 3: I. Foundations of Internal Auditing (15%)	15%	- Interpret the difference between assurance and consulting services - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Demonstrate conformance with the IIA Code of Ethics - Explain the requirements of an internal audit charter
Topic 4: VI. Fraud Risks (10%)	10%	- Explain the auditor's role in fraud prevention and detection - Describe fraud risk and fraud prevention - Explain the types of fraud
Topic 5: V. Governance, Risk Management, and Control (35%)	35%	- Examine the effectiveness of the internal control system - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Recognize and interpret ethics and compliance-related issues - Describe the components of the internal control system - Describe corporate social responsibility - Recognize the impact of organizational culture on the control environment - Interpret fundamental concepts of risk and the risk management process - Examine the effectiveness of risk management - Describe the concept of organizational governance
Topic 6: IV. Quality Assurance and Improvement Program (7%)	7%	- Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments

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IIA Internal Audit Fundamentals Sample Questions (Q51-Q56):

NEW QUESTION # 51
Which of the following fraud schemes is often an off-book fraud*?

A. Corruption
B. Disbursement fraud
C. Payroll fraud
D. Information misrepresentation

Answer: D

Explanation:
Information misrepresentation is often considered an off-book fraud. Off-book fraud refers to deceptive activities that do not directly involve the organization's accounting systems but relate to the misrepresentation or manipulation of information outside of recorded transactions. This type of fraud might involve falsifying business records, misstating facts to stakeholders, or other forms of deceit not directly reflected in financial records.
Fraud examination and financial forensics literature, which often categorize information misrepresentation under off-book schemes.

NEW QUESTION # 52
When the chief audit executive Is responsible for risk management in an organization, which of the following parties is responsible for overseeing the internal audit activity's assurance over risk management?

A. The chief audit executive.
B. A member of the risk management function.
C. A member of the compliance function.
D. A party outside of the internal audit activity.

Answer: D

NEW QUESTION # 53
The management team of an agricultural organization has prioritized corporate social responsibility (CSR) initiatives. Which of the following would be considered a CSR activity?

A. Organizing organization volunteers to provide periodic plantation skill sharing to farmers
B. Offering a one-off donation to an environmental charity for its expansion efforts
C. Arranging a free-of-charge picnic for all of the organization's employees and their family members
D. Providing special year-end monetary bonuses to the organization's employees at all levels

Answer: A

Explanation:
Organizing volunteers from the organization to provide periodic plantation skill sharing to farmers represents a corporate social responsibility (CSR) activity. This initiative not only supports community development but also aligns with sustainable agricultural practices, which is especially relevant for an agricultural organization.
This activity focuses on giving back to the community and enhancing sustainability, both key aspects of CSR.References: Definitions and examples of CSR in industry guidelines

NEW QUESTION # 54
Which of the following best demonstrates internal auditors performing their work with proficiency?

A. Internal auditors adhere to The IIA's Code of Ethics.
B. Internal auditors complete a program of continuing professional development.
C. Internal auditors meet with operational management at each phase of the audit process.
D. Internal auditors work collaboratively with their engagement team.

Answer: B

Explanation:
Demonstrating proficiency as an internal auditor is best reflected through continuous professional development. This involves adhering to The IIA's requirement for ongoing education to maintain proficiency and relevancy in the field of internal auditing. Continuous professional development ensures that auditors are up-to-date with the evolving audit practices, standards, and relevant regulatory requirements, thus enhancing their capability to perform effectively.References: The IIA's Code of Ethics and Continuing Professional Development standards.

NEW QUESTION # 55
While reviewing the workpapers of a new auditor,the auditor in charge discovered that additional audit procedures might be necessary. According to IIA guidance,which of the following would be most relevant for the auditor in charge to consider when making this decision?

A. Coordination.
B. Due professional care.
C. Resource management.
D. Engagement supervision.

Answer: B

NEW QUESTION # 56
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