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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Objectives
Topic 1: Quality Assurance and Improvement Program (QAIP)	- Internal quality assessments - External quality assessments - Continuous improvement of internal audit function
Topic 2: Independence and Objectivity	- Organizational independence - Individual objectivity and impairment
Topic 3: Proficiency and Due Professional Care	- Competence and skills requirements - Due professional care in engagements
Topic 4: Foundations of Internal Auditing	- IIA Standards and Code of Ethics overview - Internal audit role in governance, risk, and control - Internal audit definition, purpose, and value

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IIA Internal Audit Fundamentals Sample Questions (Q716-Q721):

NEW QUESTION # 716
Which is the least effective form of risk management?

A. Systems-based preventive control.
B. People-based detective control.
C. People-based preventive control.
D. Systems-based detective control.

Answer: B

NEW QUESTION # 717
According to IIA guidance,which of the following must the internal auditor consider to meet the requirements for due professional care?

A. The use of innovative technology and data analysis techniques.
B. The extent of work needed to achieve the engagement's objectives.
C. The appropriateness of assurance procedures necessary to ensure all significant risks will be identified.
D. The training courses necessary to enhance the internal auditor's knowledge,skills,and other competencies.

Answer: B

NEW QUESTION # 718
The internal audit activity is asked to review the effectiveness of controls around the disposal of chemical waste. However, the internal auditors on staff lack the necessary skills to conduct this review. Which of the following would be the most appropriate approach?

A. An internal auditor who recently attended a three-day workshop on chemical waste disposal, and therefore has the most knowledge on the topic, should lead the engagement.
B. A nonaudit employee from the chemical disposal area may share his expertise with the audit team, provided the internal audit manager conducts a detailed review of all engagement work performed.
C. A team of available internal auditors should be assembled and should consult with an external nonaudit expert on chemical waste disposal to plan and conduct the engagement.
D. A team of the most knowledgeable auditors could be assembled and use the engagement work program from the previous year to gather additional insight regarding recommended audit procedures.

Answer: B

NEW QUESTION # 719
Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?

A. Performance management.
B. Governance, risk, and control.
C. Internal audit delivery.
D. Business acumen.

Answer: A

NEW QUESTION # 720
Which of the following actions does not violate the IIA Code of Ethics or Standards?

A. An internal auditor performing an audit on procedures that they were responsible for creating.
B. An internal auditor disclosing details of an audit report to colleagues from a different organization.
C. An internal auditor disclosing confidential information in response to a lawsuit.
D. An internal auditor performing an audit on an operation that they managed less than a year ago.

Answer: C

NEW QUESTION # 721
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