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IIA IIA-CIA-Part1 Exam Syllabus Topics:

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

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IIA Internal Audit Fundamentals Sample Questions (Q685-Q690):

NEW QUESTION # 685
According to IIA guidance, which of the following statements is true regarding the reporting of results from an external quality assessment of the internal audit activity?

A. The requirements for reporting quality assessment results are the same for external assessments and self-assessments with independent external validation.
B. The external assessment results are communicated upon completion to senior management and the board, but action plans for recommended improvements do not have to be reported.
C. The external assessment results are reported upon completion in confidence directly to the board, and senior management is advised only of the recommendations and improvement action plans.
D. The results of self-assessments with independent external validation are shared with the board upon completion, and monitoring of recommended improvements must be reported monthly.

Answer: D

NEW QUESTION # 686
According to IIA guidance, which of the following statements is true regarding internal auditors' knowledge, skills and other competencies?

A. The chief audit executive (CAE) must obtain competent advice and assistance if the internal audit activity lacks the knowledge, skills, or other competencies needed to complete the audit engagement
B. Internal auditors must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization and should have the expertise of a fraud investigator
C. The CAE must refuse a consulting engagement if the internal audit activity lacks the knowledge, skills, or other competencies needed to perform all or part of the engagement
D. Internal auditors need to have basic knowledge of key IT risks and controls and available technology-based audit techniques in order to perform their assigned work

Answer: A

Explanation:
According to IIA guidance, the chief audit executive (CAE) must obtain competent advice and assistance if the internal audit activity lacks the knowledge, skills, or other competencies needed to complete the audit engagement. This ensures that the internal audit activity can effectively carry out its responsibilities by supplementing its capabilities where necessary to maintain quality and effectiveness.References: IIA Standard
1210 - Proficiency

NEW QUESTION # 687
While performing an internal audit engagement, an auditor reviews a flowchart of the organization's purchasing function. Which of the following internal control weaknesses would the auditor be able to identify in the chart?

A. That supplier invoices are processed and paid before the goods are received.
B. That purchasing policies have not been updated.
C. That authorization for payment of goods received has not been granted at the appropriate level.
D. That the organization is not taking advantage of quantity discounts available from its suppliers.

Answer: A

NEW QUESTION # 688
Which of the following best demonstrates that the internal audit activity is using due professional care?

A. Internal auditors consider the use of technology-based audit and other data analysts techniques
B. The internal audit activity reports directly to the board on the engagements it performs.
C. Internal auditors undertake the necessary training to complete their audit work.
D. The completion of engagements is based on the assumption that fraudulent activities may exist.

Answer: C

Explanation:
The use of due professional care by the internal audit activity is best demonstrated by internal auditors undertaking the necessary training to complete their audit work. Due professional care involves applying the diligence and judgment needed to conduct audits effectively. This includes continuous training and development to ensure auditors are proficient in their field and up-to-date with relevant audit standards, technologies, and methodologies, which aligns with the International Standards for the Professional Practice of Internal Auditing from the Institute of Internal Auditors (IIA).References: The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing

NEW QUESTION # 689
Which of the following is true regarding the purpose of the COSO enterprise risk management framework?
It is a process that is ongoing and flows throughout the organization.
It contributes to the formulation of the organization's mission and vision.
It enables internal audit to provide reasonable assurance to an organization's management and the board.
It enables the management of risks within an organization's risk appetite.

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

Answer: C

NEW QUESTION # 690
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