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IIA IIA-CIA-Part1 Exam Syllabus Topics:

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

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IIA Internal Audit Fundamentals Sample Questions (Q818-Q823):

NEW QUESTION # 818
Sometimes, internal audit staff may partner with operating managers to rank risks. Which of the following outcomes may be the most beneficial aspects of this strategy?
1. Reappraising risks levels.
2. Providing accurate information to management.
3. Marketing the internal audit activity.
4. Planning safeguards for assets in high-risk areas.

Answer: C

Explanation:
Section: Volume F


NEW QUESTION # 819
Which of the following data collection strategies systematically tests the effects of various factors on an outcome?

Answer: A


NEW QUESTION # 820
Which of the following would most likely be classified as a consulting engagement?

Answer: D

Explanation:
Facilitating a self-assessment of the organization's business risk and control identification is most likely to be classified as a consulting engagement. This type of activity involves helping the organization with advice and assistance to manage and improve its risk management, control, and governance processes, which aligns with the definition of consulting services provided by internal auditors.References: Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)


NEW QUESTION # 821
An investment advisory firm purchased professional liability insurance to offer protection from lawsuits brought by customers claiming they received poor or erroneous advice. Which of the following best describes this risk management technique?

Answer: A

Explanation:
Purchasing professional liability insurance as a way to protect against lawsuits from customers claiming poor or erroneous advice represents a risk transfer strategy. By obtaining insurance, the investment advisory firm transfers the financial risk associated with potential legal actions to the insurance provider. This approach does not eliminate the risk but shifts the burden of financial loss.
Risk management techniques in the financial advisory sector
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NEW QUESTION # 822
The chief audit executive (CAE) wants to ensure that there are sufficient resources available to fulfill the responsibilities of the internal audit activity in the coming year. Which statement describes the most logical sequence of events for the CAE to undertake in order to achieve this objective?

Answer: D


NEW QUESTION # 823
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