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IIA IIA-CIA-Part1 Exam Syllabus Topics:

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

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IIA Internal Audit Fundamentals Sample Questions (Q525-Q530):

NEW QUESTION # 525
The internal audit activity audited an organization's risk management function multiple times, and the recommendations that were made remain unaddressed by the head of risk management. Which of the following would be the next step for the internal audit activity?

A. The internal audit activity, led by the CAE. should assume responsibility for risk management function.
B. The internal audit activity should add value by implementing the recommendations on management's behalf.
C. The chief audit executive (CAE) must discuss this matter with senior management and the board
D. The CAE should determine which recommendations to implement based on the severity of the associated risks.

Answer: C

Explanation:
If the recommendations made by the internal audit activity regarding the organization's risk management function remain unaddressed, the next step should be for the chief audit executive (CAE) to discuss this matter with senior management and the board. This discussion aims to ensure that senior leaders are aware of the unaddressed risks and can take necessary actions to address the internal audit's findings effectively.
The IIA's International Standards for the Professional Practice of Internal Auditing, which stipulate the CAE's responsibilities in communicating significant risk exposures and control issues to senior management and the board.

NEW QUESTION # 526
Which of the following statements regarding an internal auditor's responsibility for detecting fraud is not correct?

A. The auditor should detect fraud before recommending a fraud investigation should take place.
B. The auditor should have sufficient knowledge to detect red flags.
C. The auditor may obtain assistance from outside experts in areas where the auditor is not sufficiently proficient.
D. The auditor should identify control weaknesses which could allow fraud to occur.

Answer: A

NEW QUESTION # 527
An organization's board recommends revising the internal audit charter by adding requirements regarding the hiring and compensation of the chief audit executive as well as information on approving the internal audit budget. Which of the following is the board most likely defining in the charter?

A. Assurance and improvement of internal audit activity.
B. Authority and objectivity of internal audit activity.
C. Functional and administrative responsibilities of internal audit activity.
D. Independence and objectivity of internal audit activity.

Answer: C

Explanation:
By recommending revisions to the internal audit charter that include requirements regarding the hiring and compensation of the chief audit executive and the approval of the internal audit budget, the board is most likely defining the functional and administrative responsibilities of the internal audit activity. These aspects pertain to the organizational structure and resource management within the internal audit function, which are fundamental to its operation and effectiveness.References: IIA guidance on internal audit charters and governance.

NEW QUESTION # 528
An organization's accounts payable function improved its internal controls significantly after it received an unsatisfactory audit report.
When planning a follow-up audit of the function, what level of detection risk should be expected if the audit and sampling procedures used are unchanged from the prior audit?

A. Detection risk is higher because control risk is lower.
B. Detection risk is lower because control risk is lower.
C. Detection risk is unchanged although control risk is lower.
D. Detection risk is lower because control risk is higher.

Answer: C

NEW QUESTION # 529
Which of the following items related to the quality assurance and improvement program should the chief audit executive report to the board?

A. Periodic management assessment results.
B. Annual risk assessment results.
C. Internal auditors' training evaluation results.
D. Ongoing monitoring results.

Answer: D

NEW QUESTION # 530
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