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IIA-CIA-Part1: Essentials of Internal Auditing exam is a certification exam offered by the Institute of Internal Auditors (IIA) for professionals seeking to establish their expertise in internal auditing. IIA-CIA-Part1 Exam is designed to test the candidate's knowledge of the fundamental principles and concepts of internal auditing.

IIA Internal Audit Fundamentals Sample Questions (Q161-Q166):

NEW QUESTION # 161
Which of the following actions would have the greatest impact on the effectiveness of the internal audit activity?

A. Appropriate compliance coverage in the annual audit plan.
B. Appropriate definition of internal audit scope and responsibility in the charter.
C. Assurance of internal audit objectivity and organizational independence by the board.
D. Annual review of the audit charter by management.

Answer: B

NEW QUESTION # 162
Which of the following parties would be responsible for ongoing monitoring of the organization's corporate social responsibility activities to reduce its carbon footprint?

A. Facility operation manager
B. Regulatory agency
C. Public relations manager
D. Chief audit executive

Answer: A

NEW QUESTION # 163
Internal auditors exercise judgment about the type and amount of information to be collected.
The primary purpose of this judgment is to:

A. Provide a sound basis for audit observations and recommendations.
B. Eliminate the risk of drawing incorrect conclusions.
C. Minimize the cost of the audit engagement.
D. Comply with the Standards.

Answer: A

NEW QUESTION # 164
Which of the following are components of the COSO enterprise risk management
framework?
1.Objective setting.
2.External environment.
3.Data collection.
4.Control activities.

A. 1 and 3only
B. 1 and 4only
C. 2 and 4only
D. 2 and 3only

Answer: B

NEW QUESTION # 165
Try chiet audit executive (CAE) of large organization is preparing job descriptions to hire five new general internal audit staff, two new IT auditors and a senior auditer how is the CAE likely to describe IT requirements for me general internal audit statt positions?

A. The candidate must be able to execute web servers, applications, and databases testing procedures.
B. The candidate must be able to evaluate IT governance and cybersecurity frameworks.
C. The candidate must be able to understand IT-elated risk and general controls
D. The candidate must be able to apply data analytics tolls methodologies

Answer: C

NEW QUESTION # 166
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