IIA-CIA-Part1 Learning Materials: Internal Audit Fundamentals & IIA-CIA-Part1 Test Braindumps

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IIA-CIA-Part1 (Essentials of Internal Auditing) is a globally recognized certification exam offered by The Institute of Internal Auditors (IIA). Internal Audit Fundamentals certification exam is designed for individuals who want to pursue a career in internal auditing. IIA-CIA-Part1 Exam is the first step towards becoming a Certified Internal Auditor (CIA) and is a prerequisite for taking the other two parts of the CIA exam.

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IIA-CIA-Part1 exam covers the fundamental principles of internal auditing, including governance and risk management, internal control, and the audit process. It is designed to test the knowledge and skills necessary for entry-level internal auditors to effectively carry out their roles and responsibilities. IIA-CIA-Part1 Exam consists of 125 multiple-choice questions and must be completed within two and a half hours.

IIA Internal Audit Fundamentals Sample Questions (Q552-Q557):

NEW QUESTION # 552
A large trucking organization wants to reduce traffic accidents by improving its system of internal controls.
Which of the following controls is correctly classified?
1. Review of speeding violations to identify repetitive locations and drivers is an example of a preventive control.
2. Defensive driver training is an example of a directive control.
3. The installation of tracking devices in delivery vehicles is an example of a corrective control.
4. Providing a vehicle driver handbook is an example of a detective control.

A. 2 and 3.
B. 3 and 4.
C. 1 and 2.
D. 1 and 4.

Answer: C

NEW QUESTION # 553
During an assurance engagement an internal auditor discovered that risk limits risk limit were set for a new market expansion project Management of the area under review was eager to comply and submitted a potential risk limit value for the auditor's review and approval. Which of the following would be an appropriate course of action for the auditor to take?

A. Review the submission and if no further remarks exist approve the risk limits
B. Avoid providing any advice or review until the audit report is issued
C. Provide advice if needed and ask management of the area under review to forward to senior management and the board for approval
D. Develop risk limit calculation criteria and ask management of the area under review to resubmit the values.

Answer: A

NEW QUESTION # 554
In which of the following circumstances is it apparent that the internal auditor exercised due professional care in carrying out his duties?
1. The internal auditor weighed the cost of the engagement against its potential benefits.
2. The internal auditor used anonymous information from a whistleblower to report the existence of fraudulent activity.
3. The internal auditor found minor and major instances of fraud and highlighted only the major instances in its report, in consideration of the board's limited time.
4. The internal auditor decided to use new auditing software to assist with the statistical analysis required during the engagement.

A. 1 and 4 only
B. 3 and 4 only
C. 1 and 2 only
D. 2 and 3 only

Answer: A

NEW QUESTION # 555
Company A has a formal comprehensive corporate code of ethics while company B does not. Which of the following statements regarding the existence of the code of ethics in company A can be logically inferred?
1.Company A exhibits a higher standard of ethical behavior than does company B.
2.Company A has established objective criteria by which an employee's actions can be evaluated.
3.The absence of a formal corporate code of ethics in company B would prevent a successful audit of ethical behavior in that company.

A. 2 and 3only
B. 3only
C. 1 and 2only
D. 2only

Answer: D

NEW QUESTION # 556
Which of the following is an example of computer forensic auditing?

A. Logging targeted cybersecurity events on the organization's network.
B. Recovering deleted communications and emails.
C. Testing compliance with policies that define acceptable computer use.
D. Assessing controls over allocation of IT assets in a specific location.

Answer: B

Explanation:
Computer forensic auditing is the process of collecting and analyzing digital evidence from electronic devices. The purpose is to investigate and resolve cases involving cybercrime, fraud, or other illegal or unethical activities. One of the examples is recovering deleted communications and emails, which can help to reveal the identity, motive, or modus operandi of the perpetrators or suspects.

NEW QUESTION # 557
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