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IIA IIA-CIA-Part1 Exam Syllabus Topics:

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

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IIA Internal Audit Fundamentals Sample Questions (Q154-Q159):

NEW QUESTION # 154
Which of the following actions should the internal audit activity take during an audit engagement when examining the effectiveness of risk management processes?

A. Ensure risk responses are aligned with industry standards.
B. Establish procedures for improving risk management processes.
C. Verify that organizational objectives are aligned with each department's objectives.
D. Evaluate how the organization manages fraud risk.

Answer: D

Explanation:
During an audit engagement that examines the effectiveness of risk management processes, the internal audit activity should evaluate how the organization manages fraud risk. This approach ensures that the organization's risk management practices are comprehensive and effectively address all significant areas of risk, including the potential for fraud.References: The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing, especially those related to risk management.

NEW QUESTION # 155
An internal auditor is trying to evaluate what could go wrong after determining that a risk management technique is operating effectively. What type of risk is the auditor assessing?

A. Detection risk.
B. Residual risk.
C. Impact risk.
D. Inherent risk.

Answer: B

Explanation:
Residual risk is the remaining risk after management has implemented risk responses. The auditor is assessing what could still go wrong despite the effectiveness of the risk management technique in place, which is evaluating the remaining exposure to risk. References:
* IIA Standard 2120: Risk Management.
* COSO Enterprise Risk Management Framework.

NEW QUESTION # 156
An organization has implemented a new automated payroll system that contains a table of pay rates that are matched to employee job classifications. Which control should an internal auditor suggest in order to ensure that the table is updated correctly, and is used only for valid pay changes?

A. Require a supervisor in the department, who has the ability to change the table, to compare the changes to a signed management authorization.
B. Ensure that adequate edit and reasonableness checks are built into the automated system.
C. Require a manager, who is independent of the system and who cannot change the table, to authorize and sign-off on any employee pay changes.
D. Restrict data-table access from management and line supervisors who have the authority to determine pay rates.

Answer: C

NEW QUESTION # 157
According to the 11A Code of Ethics, which of the following is required with regard to communicating results?

A. The internal auditor should disclose all material information obtained by the date of the final engagement communication.
B. The internal auditor should present material information to appropriate personnel within the organization without revealing confidential matters that could be detrimental to the organization.
C. The internal auditor should obtain all material information within the established time and budget parameters.
D. The internal auditor should reveal material facts that could potentially distort the reporting of activities under review.

Answer: A

Explanation:
According to the IIA's International Standards for the Professional Practice of Internal Auditing (Standards)
2420.A1, it is stated that the internal auditor must disclose all material information obtained by the date of the final engagement communication, which could impact the engagement conclusion or decision-making process.
This ensures that all relevant facts are communicated to stakeholders appropriately.References: International Standards for the Professional Practice of Internal Auditing (Standards) 2420.A1

NEW QUESTION # 158
The chief audit executive needs to revise the internal audit activity's (IAA) charter. The revision must address the element of authority.
Which of the following statements meets this requirement?

A. Following its assessment, the IAA shall recommend risk control processes and resource management strategies.
B. The IAA shall be granted access to all records relevant to the performance of its duties.
C. The IAA shall deliver an initial report of its findings to the organization's board within 120 days of the beginning of the engagement.
D. The IAA shall identify and assess all potential risks to the operations of the organization.

Answer: B

NEW QUESTION # 159
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