시험패스가능한IIA-CIA-Part1최신업데이트시험대비자료최신버전문제

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IIA IIA-CIA-Part1 Exam Syllabus Topics:

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

>> IIA-CIA-Part1최신 업데이트 시험대비자료 <<

최신 Certified Internal IIA-CIA-Part1 무료샘플문제 (Q372-Q377):

질문 # 372
A candidate has applied for an entry level internal audit position. The candidate holds a CISA (Certified Information Systems Auditor) designation, and has six months of audit experience, but limited knowledge of accounting principles and techniques. According to the IIA guidance, which of the following is the most relevant reason for the chief audit executive to consider this candidate?

A. Other internal auditors possess sufficient knowledge of accounting principles and techniques.
B. An entry level position does not require expertise in any particular area.
C. The candidate's information systems knowledge and real-world experience in internal auditing.
D. Accounting skills can be learned over time with appropriate training.

정답：C

질문 # 373
An internal audit activity's work schedule should always provide sufficient information to the audit committee to enable it to determine whether the proposed engagements:

A. Are likely to detect control deficiencies.
B. Support the organization's objectives.
C. Will likely result in the detection of any major risk exposures.
D. Include sufficient fraud awareness.

정답：B

질문 # 374
An internal auditor pays to participate in the company's annual golf tournament,which is held outside of normal business hours.
The auditor wins the putting contest and is awarded an all-expense-paid weekend vacation.
According to the IIA Code of Ethics regarding objectivity,the auditor's best course of action would be to:

A. Refuse the prize because it represents an impairment to objectivity.
B. Accept the prize because the event was held outside of normal business hours.
C. Accept the prize because the auditor received no special treatment.
D. Refuse the prize because the amount is significant.

정답：C

질문 # 375
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?

A. Use the extrapolated error as the audited value from the testing.
B. Base the final audit opinion on the extrapolated error.
C. Assess the risk that further errors may exist in the data set.
D. Select and test additional samples to identify other errors.

정답：D

질문 # 376
In a well-developed management environment, the internal audit activity would:

A. Focus on the maintenance of accounting controls (such as segregation of the duties of authorization, recording, and custody) and report results to the audit committee.
B. Report the results of audit engagements to line management as well as to senior management.
C. Interface primarily with senior management, minimizing interactions with line managers who are the subjects of internal audit work.
D. Conduct regularly scheduled audits of existing systems and initial audits of new computer systems after they have begun operating.

정답：B

질문 # 377
......

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시험패스가능한IIA-CIA-Part1최신업데이트시험대비자료최신버전문제

IIA IIA-CIA-Part1 Exam Syllabus Topics:

최신버전 IIA-CIA-Part1최신 업데이트 시험대비자료 공부문제

최신 Certified Internal IIA-CIA-Part1 무료샘플문제 (Q372-Q377):