IIA-CIA-PART1 RELIABLE EXAM MATERIALS | RELIABLE IIA-CIA-PART1 TEST EXPERIENCE

IIA-CIA-Part1 Reliable Exam Materials | Reliable IIA-CIA-Part1 Test Experience

IIA-CIA-Part1 Reliable Exam Materials | Reliable IIA-CIA-Part1 Test Experience

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IIA-CIA-Part1 (Essentials of Internal Auditing) certification exam is a globally recognized certification for professionals in the internal auditing field. IIA-CIA-Part1 Exam is designed to test the knowledge and skills of candidates in the areas of internal audit basics, risk management, governance, and internal control. It is the first part of the Certified Internal Auditor (CIA) certification program, which is offered by the Institute of Internal Auditors (IIA).

IIA Essentials of Internal Auditing Sample Questions (Q673-Q678):

NEW QUESTION # 673
According to IIA guidance, who is ultimately responsible for the enhancement of the internal auditor's knowledge, skills, and other competencies?

  • A. The officer in charge of human resources.
  • B. The chief audit executive.
  • C. The CEO.
  • D. The internal auditor.

Answer: D

Explanation:
1. According to the IIA's Code of Ethics, internal auditors are responsible for maintaining their knowledge, skills, and other competencies at a level required to perform their professional responsibilities
2. Internal auditors should also pursue relevant professional development opportunities to enhance their ability to add value to the organization
3. Therefore, option C is the correct answer. The other options are not correct. The officer in charge of human resources, the chief audit executive, and the CEO may support or facilitate the internal auditor's professional development, but they are not ultimately responsible for it
4. The internal auditor has the primary accountability and obligation to maintain and improve their own competencies


NEW QUESTION # 674
A newly appointed chief audit executive (CAE) is tasked with creating a new internal audit activity within the organization. Which of the following would the CAE need to include in the new internal audit charter?

  • A. The requirement to provide an annual cost analysis that justifies having an internal audit activity
  • B. The specific engagements that the internal audit activity will perform for the organization
  • C. The relevant regulations that will guide the internal audit activity's regulatory compliance assessments
  • D. The board s oversight role and responsibilities pertaining to the internal audit activity

Answer: C


NEW QUESTION # 675
According to IIA guidance, which of the following statements is correct concerning the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity (IAA)?

  • A. The IAA must not decline any engagement based solely on a lack the necessary knowledge, skills, and competencies to perform it.
  • B. The competencies of external service providers must be assessed by the chief audit executive before the IAA can use external service providers' work.
  • C. Each internal auditor in the IAA must possess the competencies required to detect and investigate fraudulent transactions.
  • D. The IAA must collectively possess the knowledge, skills, and competencies needed to perform all engagements.

Answer: B

Explanation:
Section: Volume D


NEW QUESTION # 676
Which of the following needs to be established prior to undertaking an assessment of the quality assurance and improvement program?

  • A. Department performance standards.
  • B. Nonconformance disclosures.
  • C. Remediation timeframes.
  • D. External assessment resources

Answer: D

Explanation:
Before undertaking an assessment of the quality assurance and improvement program, it is necessary to establish external assessment resources. This includes determining who will conduct the external assessment, the methodology to be used, and other logistical considerations to ensure that the assessment is thorough and conforms to the IIA's standards for quality assurance.References: The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing, specifically those related to quality assurance and improvement.


NEW QUESTION # 677
An auditor is using audit software to check inventory accuracy. Which of the following would be an indicator of poor input edit controls?

  • A. Negative quantities on hand.
  • B. Reorder levels set too high.
  • C. Alpha characters in the field for order lead time.
  • D. Total dollar values of zero for some parts.

Answer: C


NEW QUESTION # 678
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