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IIA IIA-CIA-Part1 Exam Syllabus Topics:

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

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IIA Internal Audit Fundamentals Sample Questions (Q567-Q572):

NEW QUESTION # 567
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 should decline to perform the audit because personal conflicts of interest are likely.
B. The auditor must disclose to the chief audit executive that this situation may impair her objectivity.
C. This situation does not necessitate any action related to the auditor's objectivity.
D. The auditor can provide only consulting services, not assurance.

Answer: A

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.References: Institute of Internal Auditors (IIA) - Practice Advisories on Fraud and Professional Skepticism.

NEW QUESTION # 568
According to the Standards, which of the following statements best describes the required content of the chief audit executive's (CAE) report to senior management and the board on the internal audit activity (IAA)?

A. The CAE must report on quality assurance techniques, statistical analysis methods, and other analytical processes used.
B. The CAE must report on significant risk exposures, control issues, and governance issues.
C. The CAE must report on auditors' continuing education activities, staffing changes, and
any outsourcing to external parties.
D. The CAE must report on policies, procedures, and best practices of the IAA.

Answer: B

NEW QUESTION # 569
Which of the following methods is not valid for completing continuing professional education hours?

A. Participating in a formal in-house training program.
B. Completing all audit engagements in accordance with the Standards.
C. Publishing an article on the organization's internal audit department.
D. Attending technical session meetings held by state auditing organizations.

Answer: B

NEW QUESTION # 570
An internal audit of an organization's disbursement department revealed that multiple payments were made to legitimate vendors bearing fraudulent banking information belonging lo employees in the department. These vendors were initially set up with accurate banking information but were subsequently modified by disbursement officers with access to the vendor management system. Which of the following controls would have likely prevented the fraudulent modification of vendors' banking information?

A. Management randomly audits a sample of payments to verify the accuracy of vendors' banking information.
B. Management's approval is required before payments can be processed.
C. Management's approval is required for update to vendors' banking information.
D. Management periodically reviews and verifies the information in the vendor master Tile.

Answer: C

Explanation:
The control that would have likely prevented the fraudulent modification of vendors' banking information is management's approval being required for updates to vendors' banking information. This control would provide a layer of verification and oversight, significantly reducing the risk of unauthorized and fraudulent changes.
Best practices in vendor management and internal controls over payment processes, as advocated by The IIA.

NEW QUESTION # 571
An external assessment of an organization's internal audit activity was last completed four years ago Which of the following options would be acceptable this year if the internal audit activity is to fulfill the requirements of the Standards?

A. The chief audit executive schedules a self-assessment and the board approves the results
B. An external auditor conducts an audit of the organization which includes information about the internal audit activity
C. The internal audit activity conducts a self-assessment that is validated by a qualified and experienced internal auditor and then schedules a qualified, independent external assessor
D. The board nominates an independent individual from senior management in the organization to conduct an assessment of the internal audit activity

Answer: C

Explanation:
The IIA's Standards require that an external assessment of an organization's internal audit activity must be conducted at least once every five years. Option A is the only acceptable approach listed that aligns with these standards. It involves conducting a self-assessment with independent validation by a qualified and experienced internal auditor, followed by scheduling an external assessor who is also qualified and independent. This process ensures compliance with the IIA's requirement for external assessments, maintaining both the credibility and objectivity of the internal audit activity.
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing

NEW QUESTION # 572
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