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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Objectives
Independence and Objectivity	- Individual objectivity and impairment - Organizational independence
Quality Assurance and Improvement Program (QAIP)	- Continuous improvement of internal audit function - Internal quality assessments - External quality assessments
Proficiency and Due Professional Care	- Due professional care in engagements - Competence and skills requirements
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 (Q263-Q268):

NEW QUESTION # 263
According to IIA guidance, which of the following is the primary reason the chief audit executive discusses the internal audit charter with senior management and the board?

A. To provide guidance and solicit feedback on managing the internal audit activity as expected by various stakeholders.
B. To provide an update on the internal audit activity's quality of engagement supervision.
C. To provide an understanding of the Mission of Internal Audit and The IIA's mandatory guidance elements.
D. To provide information on existing internal audit planning, changes to the internal audit plan, and the rationale for the changes

Answer: C

Explanation:
According to IIA guidance, the primary reason the chief audit executive discusses the internal audit charter with senior management and the board is to provide an understanding of the Mission of Internal Audit and The IIA's mandatory guidance elements. The charter defines the purpose, authority, and responsibility of the internal audit activity, aligning it with the organization's objectives and governance.
The IIA's International Professional Practices Framework (IPPF) particularly emphasizes the importance of the internal audit charter as a foundational document.

NEW QUESTION # 264
The chief audit executive (CAE) of a large organization has been asked by the board to assume responsibility for risk management and compliance operations, both of which are distinct departments within the organization and are subject to periodic audits by the internal audit activity In regards to future audits of these functions which of the following approaches would be most appropriate?

A. Audits of risk management and compliance functions should be overseen by a senior audit manager within the internal audit activity other than the CAE
B. Audits of risk management and compliance functions should be earned out by a team of the most experienced auditors overseen by the CAE
C. Audits of risk management and compliance functions should be overseen by a competent external assurance provider
D. Audits of risk management and compliance functions should be conducted by internal auditors under the supervision of management from both functions

Answer: C

Explanation:
Given the chief audit executive's (CAE) new responsibility for the risk management and compliance operations, the independence of the internal audit activity could be compromised in future audits of these functions. Therefore, to maintain objectivity and impartiality, audits of risk management and compliance functions should ideally be overseen by a competent external assurance provider. This approach ensures that the audit is free from internal influence and bias, aligning with the IIA's standards on independence and objectivity.
IIA Standard 1110 - Organizational Independence

NEW QUESTION # 265
According to the IIA Code of Ethics, the deliberate omission of relevant information from an audit report would violate which principle?

A. Competency.
B. Honesty.
C. Responsibility.
D. Integrity.

Answer: D

NEW QUESTION # 266
After being terminated due to downsizing, an internal auditor finds a different job with an organization in the same industry. Which of the following actions would violate the IIA Code of Ethics?

A. In the first week at the new organization, the auditor discovers a high fraud risk surrounding the organization's database and suggests that the information
B. In preparing for an audit at the previous organization, the auditor had conducted a great deal of research on the Internet at home to identify best practices for the management of a treasury function. The auditor has retained much of the research and uses it to conduct an audit of the new employer's treasury function.
C. At the new organization, the auditor is asked to develop forms to implement probability- proportional-to-size sampling. Although unsure of how to perform this type of sampling, the auditor proceeds without asking for assistance.
D. To determine audit priorities in the new job, the auditor uses the audit risk approach that the auditor's previous employer used, without receiving permission to do so.

Answer: C

NEW QUESTION # 267
According to The IIA's Code of Ethics, which of the following actions violates the principle of confidentiality?

A. Providing personal tax preparation services for a fee for several employees during the lunch hour.
B. Agreeing to reword an observation to avoid the client complaining directly to the auditor's supervisor.
C. Accepting a consulting request in the IT department without possessing the requisite experience.
D. Providing a friend with the marketing strategic plan, which she will use to prepare her university thesis.

Answer: D

NEW QUESTION # 268
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