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IIA IIA-CIA-Part1 Exam Syllabus Topics:

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

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IIA Internal Audit Fundamentals Sample Questions (Q401-Q406):

NEW QUESTION # 401
In its five years of existence, an internal audit activity conducted a single internal assessment of its quality assurance and improvement program (QAIP). The results of that assessment showed that the internal audit activity did not conform with the Standards. Prior to this, an external assessment of the internal audit activity's QAIP was conducted, which reported that the internal audit activity was in conformance with the Standards. Considering the two assessments, what would be the internal audit activity's current state of conformance with the Standards?

Answer: A


NEW QUESTION # 402
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?

Answer: B


NEW QUESTION # 403
Which of the following is part of a fraud detection program?

Answer: A

Explanation:
A whistleblower hotline is part of a fraud detection program. Whistleblower hotlines are critical as they provide a confidential means for employees and others to report suspicious activities or concerns about fraud, thereby aiding in the early detection and investigation of potential fraudulent activities within an organization.References: IIA guidance and fraud risk management frameworks that identify whistleblower programs as an essential element of an effective fraud detection system.


NEW QUESTION # 404
While auditing an organization's credit approval process, an internal auditor learns that the organization has made a large loan to another auditor's relative. Which course of action should the auditor take?

Answer: B


NEW QUESTION # 405
A small not-for-profit organization with limited resources is unable to adequately maintain appropriate segregation of duties. Considering the organization's resource constraints, which type of controls would best mitigate segregation of duty risks?

Answer: A


NEW QUESTION # 406
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