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IIA IIA-CIA-Part1 Exam Syllabus Topics:

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

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IIA Internal Audit Fundamentals Sample Questions (Q483-Q488):

NEW QUESTION # 483
When an external auditor unknowingly fails to modify an opinion on financial statements that are materially misstated, this is an example of:

A. A residual risk.
B. An audit risk.
C. An inherent risk.
D. A control risk.

Answer: B

NEW QUESTION # 484
Which of the following practices, applied by the chief audit executive {CAE), most likely indicates an effective continuing professional educational program for the internal audit activity?

A. The CAE encourages auditors to volunteer to support research work of the local professional institute.
B. The CAE reminds auditors to ensure workpapers are completed for audit engagements.
C. The CAE requires auditors to periodically attest to the profession's Code of Ethics.
D. The CAE tasks internal auditors with coordinating assurance activities with other providers across the organization.

Answer: A

NEW QUESTION # 485
The accounting department asked the chief audit executive (CAE) to perform a review of suspicious transactions. The CAE was an accounting manager for the organization six months ago.
How should she respond to the request?

A. Inform the accounting department that the engagement can take place in the future, once she has been removed from accounting for a longer period of time.
B. Decline, if it is a consulting engagement, because she recently worked in the organization's accounting department.
C. Accept, if it is an assurance engagement, as she has been out of the department long enough to not impair objectivity.
D. Accept, if it is a consulting engagement with agreed-upon scope and services to be provided by the internal audit activity.

Answer: B

NEW QUESTION # 486
The collaborating style for conflict resolution, where the parties promote assertiveness and work together to develop a mutually beneficial solution, is best used in which of the following situations?

A. Parties are confident of the solution and are ready to defend it.
B. The issue is more important to one patty than the others.
C. Resolution is time sensitive and a quick decision is necessary.
D. There is a high level of trust among the parties.

Answer: D

NEW QUESTION # 487
Which of the following is an advantage of email surveys compared to face-to-face interviews?

A. Survey designers are able to use a broader variety of questions.
B. They have higher rates of response.
C. They are less expensive.
D. Respondents can easily get clarification on questions from survey designers or interviewers.

Answer: C

Explanation:
Section: Volume D

NEW QUESTION # 488
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