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IIA IIA-CIA-Part1 Exam Syllabus Topics:

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

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IIA Internal Audit Fundamentals Sample Questions (Q728-Q733):

NEW QUESTION # 728
According to IIA guidance, which policy, established by the chief audit executive, would most likely ensure internal audits are conducted with due professional care?

A. Training documents should be destroyed at the end of the year to create space for the next year's training documents.
B. The initial review of workpapers should be conducted after the final engagement report is issued.
C. Internal audit staff should be informed regularly of changes to policies and procedures.
D. Independent internal assessments of the internal audit activity should be performed by entry-level staff as part of on-the-job training.

Answer: C

NEW QUESTION # 729
The results of an internal audit activity's (IAA) quality assurance and improvement program are favorable and an external assessment was completed within the last five years. Which of the following statements may the IAA use to describe its work?

A. "Certified 100% accuracy, per the International Standards of External Assessment."
B. "Compliant with all domestic and international legal statutes, and certified quality assured for ten years."
C. "Conforms with the International Standards for the Professional Practice of Internal Auditing."
D. "Completed with the advance certification of the External Assessors Association for Auditing Review."

Answer: C

NEW QUESTION # 730
A financial institution intends to contract a data center management service provider to host and manage the data in its custody as a response to data security and protection risks.
What technique is being adopted by this organization?

A. Risk reduction.
B. Risk avoidance.
C. Risk sharing.
D. Risk acceptance.

Answer: C

Explanation:
Contracting with an external data center management provider represents risk sharing because part of the responsibility and potential financial consequences associated with operating and securing the data center are transferred contractually to another party. The financial institution still retains ultimate accountability for protecting its information and complying with applicable requirements, so the risk is not eliminated. Risk avoidance would involve discontinuing the activity that creates the exposure. Risk acceptance would mean retaining the risk without significant additional treatment, while risk reduction would involve implementing controls internally to decrease likelihood or impact. Outsourcing is commonly considered a form of risk sharing or transfer because another organization assumes defined responsibilities under contractual terms, service-level agreements, and other obligations. Therefore, risk sharing is the best answer.

NEW QUESTION # 731
An internal auditor is assessing the risk of employees falsifying reimbursement requests for business-related meals or travel. Which of the following procedures would the internal auditor most likely perform first?

A. Determine whether or not the payroll/accounting department has been subject to regular review.
B. Establish a flowchart of the payroll/accounting functions that include any controls currently in place.
C. Review the supplemental documentation provided for a sample of reimbursement requests.
D. Interview the payroll/accounting supervisor to determine what controls exist to prevent fraud.

Answer: B

NEW QUESTION # 732
Which of the following scenarios would cause a chief audit executive (CAE) to immediately discontinue using any statements that would indicate conformance with the Standards in an audit report?

A. The internal audit activity used a risk-based approach to create the internal audit plan.
B. The CAE only accepted engagements that the internal audit activity collectively had the knowledge to perform.
C. The engagement supervisor considered requests from senior management regarding engagements to include in the internal audit plan.
D. The area under review restricted the internal audit activity's ability to access records, impacting the audit results.

Answer: D

Explanation:
The International Standards for the Professional Practice of Internal Auditing (Standards) emphasize that internal auditors must be free from interference in determining the scope of internal auditing, performing work, and communicating results. Standard 1110 - Organizational Independence, and Standard 1120 - Individual Objectivity, require that internal auditors have access to all relevant records, personnel, and physical properties within the scope of their audit activities. If an area under review restricts the internal audit activity's ability to access records, it directly impacts the auditor's ability to perform their duties objectively and without interference. This scenario undermines the core principles of independence and objectivity, necessitating the CAE to discontinue using statements indicating conformance with the Standards, as the audit results may be compromised.
The IIA's International Standards for the Professional Practice of Internal Auditing (Standards) - Standards
1110 and 1120.

NEW QUESTION # 733
......

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