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IIA IIA-CIA-Part1 Exam Syllabus Topics:

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

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IIA Internal Audit Fundamentals Sample Questions (Q16-Q21):

NEW QUESTION # 16
Which of the following describes a primary responsibility for the internal audit activity in helping management maintain effective controls?

A. Promoting continuous evaluation.
B. Promoting continuous monitoring.
C. Promoting continuous reporting.
D. Promoting continuous improvement.

Answer: B

NEW QUESTION # 17
A global manufacturing company has three regional offices. The chief audit executive (CAE) is concerned about the cost of an upcoming external quality assessment of the internal audit activity. The last external assessment was performed six years ago. Recently, the internal audit staff at one of the regional offices performed an internal assessment. To ensure conformance with the Standards, what is the most appropriate action for the CAE to take?

A. Request that an external assessor validate the results of the internal assessment and review the remaining offices.
B. Review the results of the internal assessment, identify weaknesses, and implement improvements at the remaining offices.
C. Request from the audit committee an additional budget and an extension so that the external assessment could be performed next year.
D. Request the regional office that performed the internal assessment to perform an assessment of the remaining offices.

Answer: A

NEW QUESTION # 18
The chief audit executive (CAE) is drafting the annual internal audit plan and seeks input from senior management and the external auditor prior to submitting it for approval to the board. According to MA guidance, which of the following statements is true regarding this scenario?

A. The CAE acted appropriately, as he has authority to determine who reviews and approves the audit plan.
B. The CAE should have developed the audit plan without outside influence to maintain objectivity.
C. The CAE acted appropriately, and the independence of the internal audit activity was not impaired.
D. The CAE's actions are likely to impair the Independence of the internal audit activity.

Answer: C

NEW QUESTION # 19
Which of the following is a component of the internal audit value proposition endorsed by IIA guidance?

A. Competency.
B. Insight.
C. Integrity.
D. Independence.

Answer: B

NEW QUESTION # 20
Which of the following scenarios provides the most concerning red flag or indicator of possible fraud?

A. The organization does not perform any due diligence research on third party service providers
B. An employee receives a bonus for perfect attendance
C. During the past 18 months three chief financial officers have left the organization after having been promoted to the position
D. Three competitors are highly profitable but a fourth equal in size is approaching bankruptcy limits

Answer: C

NEW QUESTION # 21
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