IIA-CIA-Part1 Fragen Und Antworten - IIA-CIA-Part1 Exam

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IIA IIA-CIA-Part1 Prüfungsplan:

Thema	Einzelheiten
Thema 1	Internal Control Framework Characteristics and Use Define purpose, authority, and responsibility of the internal audit activity
Thema 2	Determine if the required knowledge, skills, and competencies are available Maintain independence and objectivity
Thema 3	Develop preliminary conclusions regarding controls Recognize the importance of organizational independence
Thema 4	Enhance individual competency through continuing professional development Abide by and promote compliance with The IIA Code of Ethics
Thema 5	Develop and implement an organization-wide risk and control framework Understand the knowledge, skills, and competencies that an internal auditor needs to possess
Thema 6	Recognize and mitigate impairments to independence and objectivity Process Mapping, Including Flowcharting
Thema 7	Monitor the effectiveness of the quality assurance and improvement program Understand organizational independence

Die IIA bietet eine Vielfalt an Studienmaterialien, einschließlich Lehrbüchern, Online-Kursen und Übungsexamen, um Kandidaten auf die IIA-CIA-Part1-Prüfung vorzubereiten. Diese Materialien decken die Schlüsselkonzepte und -prinzipien ab, die auf der Prüfung getestet werden, und helfen Kandidaten dabei, Bereiche zu identifizieren, auf die sie sich bei ihren Studienanstrengungen konzentrieren müssen.

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IIA-CIA-Part1 Exam, IIA-CIA-Part1 Prüfungsvorbereitung

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IIA Internal Audit Fundamentals IIA-CIA-Part1 Prüfungsfragen mit Lösungen (Q676-Q681):

676. Frage
Which two of the following are preventive controls in a check disbursement process?
1.Daily reconciliation of the bank account used for check disbursements and prompt follow-up of un-reconciled items.
2.Segregation of the following duties: establishing new vendors,approving checks,and reconciling the bank account.
3.An activity report detailing who accesses the check disbursement system and the nature of any action taken in the system.
4.Evidence of strong access controls ensuring that authorized individuals have access only to the functions related to their responsibilities.

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

Antwort: B

677. Frage
Due to the increased operational responsibility of the CEO the chief audit executive (CAE) of an organization currently reports to the chief financial officer (CFO) What is the likely impact of such a situation?

A. There may be limitation in the scope of engagements that can be undertaken
B. The expertise of finance staff can be called upon during an audit of finance-related areas
C. The internal audit activity is adequately positioned when the CAE reports to a member of executive management
D. The CFO could provide expert advice when auditing areas under his purview

Antwort: A

Begründung:
When the Chief Audit Executive (CAE) reports to the Chief Financial Officer (CFO), there is a potential risk of impairing the independence and objectivity of the internal audit function. This reporting relationship might limit the scope of audit engagements, especially in areas that could affect the CFO, such as financial reporting or other areas directly under the CFO's control. The CAE should ideally report functionally to the board or audit committee to maintain independence, as suggested by The IIA standards.
IIA Standard 1110: "Organizational Independence"

678. Frage
Which of the following is the responsibility of an internal auditor?
1.Assist operating management in implementing audit recommendations.
2.Provide management with value-added analysis to improve operations.
3.Become an advocate for changes to the internal audit activity charter.
4.Disclose non-financial risks that may be identified during the course of an engagement.

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

Antwort: B

679. Frage
An organization has limited resources to spend on corporate social responsibility initiatives. Which is the most suitable approach to determine how these resources should be used?

A. Select corporate social responsibility initiatives that support the overall strategic goals of the organization
B. Support a mix of environmental economic and social initiatives to ensure a balanced approach is taken
C. Survey employees and external stakeholders to see which causes are best suited to the organization.
D. Conduct a financial analysis to determine where the most impact can be made with the budget available

Antwort: A

Begründung:
The most suitable approach for an organization with limited resources to spend on corporate social responsibility (CSR) initiatives is to select initiatives that support the overall strategic goals of the organization. Aligning CSR initiatives with the organization's strategic goals ensures that resources are used effectively and contribute to long-term value creation. This approach helps in enhancing the organization's reputation, stakeholder engagement, and competitive advantage by focusing on areas where the organization can make the most significant impact in alignment with its mission and values.
The IIA Standards: Standard 2010 - Planning: "The chief audit executive must establish a risk-based plan to determine the priorities of the internal audit activity, consistent with the organization's goals." IIA Practice Guide: "Assessing Organizational Governance in the Public Sector": Highlights the importance of aligning initiatives with strategic goals for effective governance.

680. Frage
During a payroll audit of a large organization, an auditor noted that the assistant personnel director is responsible for many aspects of the computerized payroll system, including adding new employees in the system; entering direct-deposit information for employees; approving and entering all payroll changes; and providing training for system users. After discussions with the director of personnel, the auditor concluded that the director was not comfortable dealing with information technology issues and felt obliged to support all actions taken by the assistant director. The auditor should:

A. Continue to follow the engagement program because the engagement scope and objectives have already been discussed with management.
B. Test a sample of payroll changes to ensure that they were approved by the assistant director before being processed.
C. Recommend to the chief audit executive that a fraud investigation be started.
D. Review the engagement program to ensure testing of direct deposits to employee bank accounts is adequately covered.

Antwort: D

681. Frage
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