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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: IV. Quality Assurance and Improvement Program (7%)	7%	- Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments
Topic 2: V. Governance, Risk Management, and Control (35%)	35%	- Examine the effectiveness of risk management - Examine the effectiveness of the internal control system - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Recognize the impact of organizational culture on the control environment - Recognize and interpret ethics and compliance-related issues - Describe corporate social responsibility - Interpret fundamental concepts of risk and the risk management process - Describe the concept of organizational governance - Describe the components of the internal control system
Topic 3: III. Proficiency and Due Professional Care (18%)	18%	- Explain the importance of due professional care - Explain the level of knowledge, skills, and competencies required - Explain the requirement for continuing professional development - Demonstrate proficiency and due professional care
Topic 4: VI. Fraud Risks (10%)	10%	- Explain the auditor's role in fraud prevention and detection - Describe fraud risk and fraud prevention - Explain the types of fraud
Topic 5: II. Independence and Objectivity (15%)	15%	- Interpret organizational independence - Determine the type of impairment to independence and objectivity - Assess and maintain individual objectivity - Demonstrate individual objectivity
Topic 6: I. Foundations of Internal Auditing (15%)	15%	- Explain the requirements of an internal audit charter - Interpret the difference between assurance and consulting services - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Demonstrate conformance with the IIA Code of Ethics

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IIA Internal Audit Fundamentals Sample Questions (Q641-Q646):

NEW QUESTION # 641
Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?

A. Managers who have been with the organization for several decades become aware that newly hired, younger managers are being moved more quickly into senior positions.
B. The organization is slowly phasing out three mature products that produce the highest commissions for the sales staff
C. The controller at a nationwide manufacturing company recently opted to no longer require two-week mandatory vacations for accounting staff.
D. Security cameras that monitor cash handling at the register are not functioning.

Answer: A

NEW QUESTION # 642
How can an internal audit activity contribute to its organization's risk assessment process?

A. Determine necessary risk responses based on an assessment.
B. Take accountability for risk management.
C. Determine the risk appetite based on an independent review.
D. Assist in reviewing how key risks are reported.

Answer: D

Explanation:
One of the roles of internal audit is to provide assurance on the effectiveness of risk management processes. Internal audit can contribute to the organization's risk assessment process by reviewing how key risks are identified, measured, monitored, and reported by the first and second lines of defense. Internal audit can also provide recommendations for improving the risk reporting process and ensuring that it aligns with the organization's objectives and risk appetite.
Additional Information:
- The first line of defense is the operational management, who owns and manages the risks.
- The second line of defense is the risk management and compliance functions, who oversee and support the risk management activities of the first line.
- The third line of defense is the internal audit function, who provides independent assurance on the effectiveness of risk management and internal control.
- Risk reporting is the process of communicating relevant and timely information about the organization's risks to the stakeholders, such as the board, senior management, regulators, and external auditors.
- The organization's risk appetite is the amount and type of risk that it is willing to accept in pursuit of its objectives.

NEW QUESTION # 643
According to IIA guidance, which of the following scenarios demonstrates an internal auditor exercising due professional care?
When auditing investments, the auditor identified instruments with which he was unfamiliar. He decided not to select that type of investment in his sample, as he did not have the knowledge needed to

A. perform a proper assessment.
B. An auditor in charge needed to have testing completed by the end of the month, but was behind schedule. He identified a junior auditor to conduct the work for him on a complex area of the organization.
C. An auditor visited a plant that produces a significant portion of the organization's inventory. The day he arrived, the plant manager was out sick, so the auditor issued the report without interviewing the manager.
D. An auditor was reviewing inventory counts conducted by the warehouse staff. One truck containing an immaterial amount of inventory was off-site and wasn't verified by the auditor.

Answer: A

NEW QUESTION # 644
Which of the following is a control that is used mainly to check the integrity of data entered into a business application, whether the data is entered directly by staff, remotely by a business partner, or through a web- enabled application?

A. Input control
B. Integrity control
C. General IT control.
D. Processing control.

Answer: A

Explanation:
Input controls are designed to ensure the accuracy, completeness, and validity of data entered into a business application. These controls can include validation checks, input masks, and error detection methods that verify data at the point of entry. Whether data is entered directly by staff, remotely by business partners, or through web-enabled applications, input controls help maintain the integrity of the data by preventing errors and unauthorized input. These controls are crucial in maintaining data quality and integrity in any business application.
The IIA's Global Technology Audit Guide (GTAG) on Information Technology Controls.
COBIT 5 Framework on Information and Technology Governance.

NEW QUESTION # 645
Which of the following scenarios best illustrates the Fraud Triangle component known as "perceived opportunity"?

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

Answer: B

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.References: Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)

NEW QUESTION # 646
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