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IIA IIA-CIA-Part1 Exam Syllabus Topics:

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

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IIA Internal Audit Fundamentals Sample Questions (Q227-Q232):

NEW QUESTION # 227
Which of the following definitions best describes enterprise risk management?

A. Enterprise risk management is broader than governance and internal control, and focuses on activities designed to ensure that risks are contained at a level
B. Enterprise risk management is broader than internal control and focuses on risk identification and management, and assurance that business objectives will be met.
C. Enterprise risk management is narrower than internal control and focuses on managing the risk of loss resulting from external events.
D. Enterprise risk management is narrower than internal control and focuses on risk mitigation strategies across the enterprise.

Answer: B

NEW QUESTION # 228
Which of the following engagements would be considered an appropriate consulting service?

A. The internal audit activity of a commercial bank routinely performs branch audits for compliance with regulations.
B. The internal audit activity partners with external auditors annually to complete fieldwork required as a part of the external audit exercise.
C. The internal audit activity facilitates biannual training of the risk management team in risk identification methodologies.
D. The internal audit activity participates in a cosourcing arrangement with an IT audit firm to test information systems security.

Answer: C

Explanation:
The most appropriate consulting service from the options provided is facilitating biannual training of the risk management team in risk identification methodologies. This is considered a consulting activity because it involves adding value and improving the organization's operations through training and development, a supportive role that falls squarely within the scope of consulting services as defined by the IIA.References:
IIA guidance on the nature of consulting services provided by internal audit activities.

NEW QUESTION # 229
Which of the following actions should an organization take to detect an emerging risk of potential fraud?

A. Institute periodic educational training on expected ethical behaviors
B. Undertake background checks for new employees as part of the hiring process
C. Establish an anonymous platform for reporting suspected unethical behaviors
D. Adopt reward and recognition programs that promote good behaviors

Answer: C

Explanation:
To detect an emerging risk of potential fraud, an organization should establish an anonymous platform for reporting suspected unethical behaviors. Such platforms enable employees and others to report suspicious activities without fear of retaliation, facilitating early detection of fraud and other unethical conduct within the organization.
Best practices in fraud risk management and internal controls.

NEW QUESTION # 230
Which of the followIng would permit an internal audit activity to use the statement "conducted m conformance with the International Standards for the Professional Practice of Internal Auditing m audit reports?

A. The result of a quality assurance and improvement program confirm there are no material issues.
B. The internal audit activity receives positive feedback from the managers of the areas that were under review.
C. Engagement workpapers are retained by the internet audit activity according to the retention and deletion policy.
D. internal auditors demonstrate proficiency by maintaining professional internal audit certifications

Answer: A

Explanation:
The statement "conducted in conformance with the International Standards for the Professional Practice of Internal Auditing" in audit reports can be used by the internal audit activity only if the results of a quality assurance and improvement program (QAIP) confirm that the internal audit activity adheres to the IIA Standards and there are no material issues. The QAIP includes both internal and external assessments to ensure that the internal audit activity maintains the required level of quality and effectiveness in its operations.
Positive results from these assessments validate the use of the conformance statement in audit reports.
IIA Standard 1300: Quality Assurance and Improvement Program
IIA Practice Guide: Quality Assurance and Improvement Program

NEW QUESTION # 231
Which segregation of duties would best reduce the risk of payroll fraud?

A. Human resources personnel add employees and enter employee bank information. Payroll personnel process hours, and paychecks are automatically deposited in the employee's bank account.
B. Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.
C. Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee's bank account.
D. Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.

Answer: C

NEW QUESTION # 232
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