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IIA Updated IIA-CIA-Part1 Exam Questions and Answers by margaret

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IIA IIA-CIA-Part1 Exam Overview :

Exam Name: Internal Audit Fundamentals
Exam Code: IIA-CIA-Part1 Dumps
Vendor: IIA Certification: CIA
Questions: 735 Q&A's Shared By: margaret
Question 172

According to IIA guidance, which of the following statements is true regarding consulting engagements performed by the internal audit activity?

Options:

A.

Consulting engagements typically involve four or five parties: the internal audit activity, engagement client, senior management, board, and sometimes the external auditor.

B.

The scope of a consulting engagement is determined by either the engagement supervisor or chief audit executive, and it is finalized prior to beginning fieldwork.

C.

According to the Standards, internal auditors are permitted to carry out certain management functions during a consulting engagement.

D.

A preliminary risk assessment may not be needed for consulting engagements, because the expectations and objectives of the engagement are determined by the engagement client.

Discussion
Question 173

According to IIA guidance, which of the following actions is a chief audit executive required to take with regard to reporting the results of the quality assurance and improvement program?

Options:

A.

Report external assessments upon completion of such assessments

B.

Report external assessments at least annually

C.

Report ongoing monitoring quarterly

D.

Report post-engagement reviews at least once every five years

Discussion
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Question 174

The organization's internal audit charter was last updated six years ago. To update the charter, which of the following actions is most appropriate for the chief audit executive to take?

Options:

A.

Wait for the next external assessment and address all of the missing information in the charter based on the recommendations from the external assessment team.

B.

Perform a review of IIA guidance to become acquainted with the latest mandatory elements prior to updating the charter

C.

Use an internal audit charter template from another organization that operates within the same industry.

D.

Identify an individual within the internal audit activity who has in-depth knowledge of mandatory IIA guidance elements to address any gaps or areas of the current version of the charter that could be improved.

Discussion
Question 175

An organization’s board of directors has decided that the internal audit activity must have greater access to different pans of the organization in order to perform their assurance work effectively Which of !he following areas is the board seeking to improve by making this change?

Options:

A.

Internal audit authority.

B.

Internal audit reporting structure.

C.

Internal audit independence and objectivity.

D.

Internal audit interaction with the board

Discussion
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