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IIA IIA-CIA-Part1 Exam Syllabus Topics:

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

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IIA Internal Audit Fundamentals Sample Questions (Q111-Q116):

NEW QUESTION # 111
An internal audit charter describes the mission and scope of the internal audit activity (IAA), responsibilities of the IAA, accountability of the chief audit executive, independence of the IAA, and standards followed by the IAA. Which of the following also should be included in the charter?

A. A detailed audit plan or program for the year.
B. The job specifications and descriptions of the internal audit staff.
C. The purpose of the IAA.
D. The IAA's right to have unrestricted access to functions, records, personnel, and physical property.

Answer: D

NEW QUESTION # 112
During a monthly internal audit staff meeting, the chief audit executive (CAE) decided to reinforce the importance of internal audit staff being objective in their work. Which of the following examples would be most appropriate for the CAE to include as part of the meeting presentation?

A. Statistical sampling techniques should always be used to pull unbiased sampling for testing.
B. Internal auditors should avoid using the lunch room simultaneously with audit clients.
C. Fieldwork completed by internal auditors should be appropriately reviewed.
D. During the audit review period, there should be no nonaudit dialogues with the audit client.

Answer: C

Explanation:
Emphasizing the review of fieldwork completed by internal auditors is crucial for maintaining objectivity. This practice ensures that work is independently checked, helping to prevent bias or errors in the audit process.
Regular review by a different auditor or a supervisor can help maintain objectivity and adherence to auditing standards. References: The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 1311 - Internal Assessments, and Standard 1320 - Reporting on the Quality Assurance and Improvement Program.

NEW QUESTION # 113
A manufacturer uses improved linkage between order entry, production, and shipping to reduce raw materials and work-in-process inventory. Which type of fraud will these changes likely reduce?

A. Purchases from a related party.
B. False reporting of hours worked.
C. Theft of resources from inventory.
D. Payment of fraudulent invoices.

Answer: C

Explanation:
Section: Volume D

NEW QUESTION # 114
Which of the following scenarios best illustrates the Fraud Triangle component known as "perceived opportunity"?

A. Duties are not properly segregated.
B. Employees may perceive favoritism and feel overlooked and resentful.
C. Bonuses may not be paid this year.
D. Substantial bonuses are awarded if financial targets are met.

Answer: A

Explanation:
The scenario that best illustrates the Fraud Triangle component known as "perceived opportunity" is when duties are not properly segregated. In the absence of proper segregation of duties, individuals may find it easier to commit fraud because controls that would normally prevent or detect improper actions are weak or nonexistent. This creates an opportunity for fraud to occur, which is a key element of the Fraud Triangle.
Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)

NEW QUESTION # 115
Which of the following are appropriate responsibilities of the audit committee in relation to the chief audit executive (CAE)?
----
Approving the internal audit charter.
Approving decisions regarding the appointment and removal of the CAE.
Approving the risk management strategy for the organization.
Making appropriate inquiries of management and the CAE to determine whether
there are inappropriate scope and resource limitations.

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

Answer: B

NEW QUESTION # 116
......

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