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IIA IIA-CIA-Part1 Exam Syllabus Topics:

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

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IIA Internal Audit Fundamentals Sample Questions (Q676-Q681):

NEW QUESTION # 676
During an internal audit,the internal auditor compares the employee turnover rate in the area being audited with the employee turnover rate in the organization as a whole.
This is an example of which of the following analytical auditing procedures?

Answer: C


NEW QUESTION # 677
The management at a national consumer goods organization implements a fair work and pay practice as well as a policy to treat employees equitably and consistently.
Which common characteristics of fraud will the practice and policy most likely reduce?

Answer: C


NEW QUESTION # 678
Which of the following drivers of fraud is directly controllable by an organization?

Answer: D


NEW QUESTION # 679
An internal auditor determined that the extrapolated error from a sample of transactions is greater than the tolerable error. To meet due professional care obligations, the auditor should do which of the following?

Answer: D


NEW QUESTION # 680
According to IIA guidance, which of the following should be included in the internal audit charter?

Answer: C


NEW QUESTION # 681
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