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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Ethics and Professionalism	20%	- IIA Code of Ethics 1. Principles: integrity, objectivity, confidentiality, competency 2. Rules of conduct and application - Professional conduct and due care 1. Due professional care in engagements 2. Competence and continuing professional development
Topic 2: Foundations of Internal Auditing	35%	- Purpose, authority, and responsibility of internal auditing 1. Definition, mission, and core principles 2. Assurance vs. advisory services 3. Internal audit charter requirements - Quality assurance and improvement program 1. Conformance with Standards 2. Requirements and scope of QAIP 3. Internal and external assessments - Independence and objectivity 1. Impairments to independence/objectivity 2. Organizational independence and reporting lines 3. Individual objectivity and safeguards
Topic 3: Governance, Risk Management, and Control	30%	- Governance frameworks and processes 1. Governance models and best practices 2. Roles of board, management, and internal audit - Risk management 1. Risk appetite, assessment, and response 2. Internal audit role in risk management 3. Risk management frameworks (e.g., COSO, ISO 31000) - Internal control 1. Control frameworks and components 2. Evaluating control effectiveness 3. Types of controls and control activities
Topic 4: Fraud Risks	15%	- Internal audit responsibilities regarding fraud 1. Detecting fraud indicators 2. Investigation procedures and reporting - Fraud concepts and types 1. Fraud triangle and fraud risk factors 2. Asset misappropriation, corruption, financial statement fraud - Fraud risk assessment and prevention 1. Identifying and prioritizing fraud risks 2. Preventive and detective controls

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IIA Internal Audit Fundamentals Sample Questions (Q781-Q786):

NEW QUESTION # 781
According to IIA guidance, which of the following is required of an internal audit activity?

A. The audit committee should ensure that the internal audit activity continuously improves its knowledge and skills in order to fulfill its responsibilities
B. The internal audit activity should refrain from conducting an assurance engagement for which it lacks the necessary competencies or skills
C. In today's business climate which is dominated by technology and big data, it is imperative that each staff internal auditor has detailed knowledge about IT risks and technology-based audit techniques
D. The chief audit executive must decline a consulting engagement or obtain competent advice and assistance if internal auditors lack the necessary competencies or skills

Answer: A

NEW QUESTION # 782
The internal audit function is auditing the organization's procurement process. In planning for the engagement, a fraud risk was identified for payments to employee-owned vendors.
Which of the following procedures would most likely identify this situation?

A. Ensuring changes to the vendor master file are reviewed and approved.
B. Interviewing procurement staff to understand the vendor management process.
C. Performing data analytics to identify vendor payments to an employee address.
D. Agreeing on approval documentation for payments to vendors.

Answer: C

Explanation:
Data analytics provides the most effective procedure for identifying potential employee-owned vendors because information from the vendor master file can be compared against employee records. Matching vendor addresses, bank accounts, telephone numbers, tax identifiers, or other attributes to employee data may identify undisclosed relationships and suspicious payments. Reviewing approval documentation demonstrates whether payments were authorized but may not reveal that the vendor is owned by an employee. Interviews depend on personnel disclosing relevant information and are less effective for identifying concealed conflicts. Reviewing approval of vendor-master changes evaluates change controls but does not necessarily detect a vendor that was legitimately created while secretly connected to an employee. Therefore, matching vendor payment or master-file information against employee addresses through data analytics is the procedure most likely to identify the specified fraud risk.

NEW QUESTION # 783
Which of the following is an indicator of ineffective third-party risk management?

A. Violations of service conditions trigger either fines or termination.
B. Due diligence of third parties is conducted only after contract signing.
C. Sourcing of third parties does not follow public procurement law.
D. The right-to-audit clause is limited by personal data protection regulations.

Answer: A

NEW QUESTION # 784
An internal auditor performed a consulting engagement last year which included assisting with management's design of controls over the procurement function. How should the chief audit executive plan an assurance engagement on the adequacy of the internal control system in the procurement function in the current year?

A. Postpone the engagement to the following year to ensure enough time has passed since the controls were designed
B. Assign the engagement to another internal auditor on staff
C. Outsource the engagement to ensure independence
D. Harness the auditor's knowledge of the procurement function by assigning the engagement to the same internal auditor

Answer: B

Explanation:
In the scenario where an internal auditor assisted with management's design of controls over the procurement function, the chief audit executive should plan an assurance engagement on the adequacy of the internal control system by assigning the engagement to another internal auditor on staff. This approach ensures that the evaluation of the controls is conducted with objectivity and independence, as the auditor who helped design the controls may have an inherent bias.
IIA Standards regarding objectivity and independence in assurance engagements.

NEW QUESTION # 785
Which of the following describes a primary responsibility for the internal audit activity in helping management maintain effective controls?

A. Promoting continuous monitoring
B. Promoting continuous evaluation
C. Promoting continuous improvement
D. Promoting continuous reporting

Answer: B

NEW QUESTION # 786
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