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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Objectives
Independence and Objectivity	- Organizational independence - Individual objectivity and impairment
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
Proficiency and Due Professional Care	- Competence and skills requirements - Due professional care in engagements
Quality Assurance and Improvement Program (QAIP)	- Internal quality assessments - External quality assessments - Continuous improvement of internal audit function

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IIA Internal Audit Fundamentals Sample Questions (Q296-Q301):

NEW QUESTION # 296
Which of the following would be considered a violation of The HAfs mandatory guidance on independence?

A. The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline
B. The board seeks senior management's recommendation before approving the annual salary adjustment of the CAE.
C. The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer.
D. The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit activity,

Answer: B

Explanation:
According to the IIA's mandatory guidance on independence, allowing senior management to have influence over the CAE's salary adjustments could potentially compromise the independence of the internal audit function. The board should independently approve the CAE's salary without seeking senior management's recommendation to maintain the internal audit function's independence.References: The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing, specifically standards related to independence.

NEW QUESTION # 297
An organization invests its savings in a volatile stock with the potential for high gains rather than a mutual fund with a lower expected return and lower volatility. This best describes which of the following risk concepts?

A. Risk appetite.
B. Risk tolerance.
C. Risk capacity.
D. Risk identification.

Answer: B

NEW QUESTION # 298
Which of the following statements best describes the competency requirement for an auditor regarding fraud risks encountered in an engagement execution?

A. The auditor is not expected to have any competency requirement regarding fraud since the role of investigating and detecting fraud belongs to other functions in the organization.
B. The auditor should be able to have comparable competencies of a person whose primary responsibility is detecting and investigating fraud.
C. The auditor must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization.
D. The auditor must be able to have an appreciation of the fundamentals of fraud detection and investigation techniques.

Answer: C

NEW QUESTION # 299
An engagement supervisor noted that an internal auditor ' s personal relationship with a process owner resulted in the auditor providing a favorable and partial assessment during an audit within that process owner ' s area. According to MA guidance, which of the following should be used to manage this impairment?

A. A functional audit committee.
B. An employee disciplinary policy.
C. An internal audit charter.
D. A functional reporting placement.

Answer: A

Explanation:
To manage the impairment caused by an internal auditor ' s personal relationship affecting audit impartiality, a functional audit committee should be utilized. The audit committee is responsible for ensuring the independence and objectivity of the internal audit function. This committee can take actions such as reassigning the audit task, reviewing the affected audit work, or instituting additional oversight for audits in that area.
The IIA ' s Standards on objectivity and conflicts of interest (specifically standards relating to managing impairments to independence and objectivity).

NEW QUESTION # 300
An internal auditor observed that sales staff are able to modify or cancel an order in the system prior to shipping* She wonders whether they can also modify orders after shipping. Which of the following types of controls should she examine?

A. General IT controls.
B. Application controls.
C. Logical access controls
D. Batch controls.

Answer: B

NEW QUESTION # 301
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