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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 (Q132-Q137):

NEW QUESTION # 132
Which of the following is the most effective approach for the chief audit executive to determine whether internal auditors demonstrate integrity?

A. Review the auditors' documented work and track the number of errors or omissions.
B. Review post-engagement survey responses from audit clients.
C. Request regular reports from engagement supervisors regarding whether audit team members completed all audit steps satisfactorily.
D. Keep track of the number of times auditors report issues to their engagement supervisors during fieldwork.

Answer: C

NEW QUESTION # 133
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Which of the following would be a violation of the objectivity of a certified internal auditor?
Accepting a motivational book from a major vendor.
Attending a professional sporting event as the guest of a corporate supplier.
Performing an internal audit engagement for a division 18 months after having
controllership responsibility for that division.
Designing and implementing a corporate-wide utilities cost containment program.

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

Answer: B

NEW QUESTION # 134
The organization s procurement manager asks the internal auditor to deliver training to the procurement team on the organization's third-party risk management process. Which of the following is the most appropriate response?

A. The internal auditor should accept the request and in fact she may assume some management responsibilities temporarily if the result is a relevant training benefit
B. The internal auditor should reject the request if the internal audit team does not have the requisite expertise.
C. The internal auditor may accept the request only if she defines the scope to ensure conformance with the Code of Ethics
D. The internal auditor should reject the request it she previously worked in the procurement area to maintain objectivity

Answer: C

Explanation:
According to the IIA's Code of Ethics and professional standards, internal auditors must maintain their independence and objectivity. However, they can provide training or advisory services as long as it does not impair these qualities. In this case, the internal auditor can accept the request to deliver training on the organization's third-party risk management process if she clearly defines the scope and ensures that it aligns with the principles of integrity, objectivity, confidentiality, and competency. This means the auditor should not take on management responsibilities and should ensure that the training is within the boundaries of providing advice and guidance without making decisions or taking actions on behalf of management.
IIA Code of Ethics
IIA Standard 1130: Impairment to Independence or Objectivity

NEW QUESTION # 135
After being assigned to an audit of the accounts payable process, an internal auditor privately notifies the chief audit executive that she is a finalist for an open manager position within the accounts payable department.
Which of the following is the IIA Code of Ethics principle that the auditor upheld?

A. Confidentiality.
B. Independence.
C. Competency
D. Objectivity.

Answer: D

NEW QUESTION # 136
A former line supervisor from the Financial Services Department has completed six months of a two-year development opportunity with the internal audit activity (IAA). She is assigned to a team that will audit the organization's payroll function, which is managed by the Human Resources Department. Which of the following statements is most relevant regarding her independence and objectivity with respect to the payroll audit?

A. She may participate, but only after she has completed one year with the IAA.
B. She may participate, because she did not previously work in the Human Resources Department.
C. She may participate for training purposes, to build her knowledge of the IAA.
D. She may participate, but she must be supervised by the auditor in charge.

Answer: B

NEW QUESTION # 137
......

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