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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 - Internal quality assessments - External quality assessments
Proficiency and Due Professional Care	- Due professional care in engagements - Competence and skills requirements
Independence and Objectivity	- Organizational independence - Individual objectivity and impairment
Foundations of Internal Auditing	- IIA Standards and Code of Ethics overview - Internal audit role in governance, risk, and control - Internal audit definition, purpose, and value

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IIA Internal Audit Fundamentals Sample Questions (Q825-Q830):

NEW QUESTION # 825
Which of the following would not be a factor for senior management to consider when determining the internal audit activity's role in an organization's risk management process?

A. The maturity level of risk management practices in the organization.
B. The competency of the internal auditors in risk management.
C. The extent to which the internal audit activity is outsourced.
D. The nature of the business and the environment in which the organization operates.

Answer: C

Explanation:
Section: Volume A

NEW QUESTION # 826
An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?

A. Apply antivirus and patch management software.
B. Utilize secure socket layer encryption.
C. Install a software inventory management application.
D. Utilize dedicated and encrypted network connections.

Answer: C

NEW QUESTION # 827
An internal auditor uses a predefined macro provided in a popular spreadsheet application to verify the present value of the organization's investments. Which of the following is the most appropriate course of action regarding the auditor's use of this functionality?

A. The auditor should accept the calculations generated by the function, as any further work or documentation would be inefficient.
B. The auditor should review the programming of the macro before its use to ensure that it is appropriate for the required calculations.
C. The auditor should perform a manual recalculation of several results to validate and document the results.
D. The auditor should tabulate the results in the spreadsheet to ensure the macro has generated the correct results for all calculations.

Answer: C

NEW QUESTION # 828
Which of the following techniques should an internal auditor use in order to conduct an effective interview?

A. Appear confident but not arrogant during the interview to show professionalism
B. Use technical language to establish credibility with the employee being interviewed
C. Avoid straightforward questions to make the person being interviewed think before answering
D. Prepare the next question while the interviewee is responding to demonstrate preparedness

Answer: A

NEW QUESTION # 829
During a complex financial compliance engagement, a senior internal auditor determines that current audit procedures are not sufficient for adequate testing She consults with a colleague and learns that a spreadsheet application contains a helpful tool She proceeds to use the tool to properly complete the evaluation Which of the following best describes the core competency displayed by the senior auditor?

A. Persuasion and collaboration
B. Communication
C. Business acumen
D. Critical thinking

Answer: D

NEW QUESTION # 830
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