Iia certshero free Access Iia-cia-part1 New Release by Magnus q136 vce pdf

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

Question 44

A chief audit executive (CAE) has no direct access to the board. According to IIA guidance, which of the following is the most appropriate way for the CAE to react?

Options:

Ensure all subsequent audit reports include a disclaimer as to the lack of access to the board,

Focus on operational audit work and disregard lack of direct access to the members of the board.

Initiate changes to the internal audit charter to report to senior management for the time being,

Engage in written communications with the board and present relevant issues in writing

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Question 45

Which of the following statements best represents the due professional care that is required of internal auditors?

Options:

Internal auditors should perform assurance procedures to ensure that all significant risks are identified.

Internal auditors should not perform consulting engagements for operations for which they had previous responsibilities.

Internal auditors should consider the cost of assurance in relation to the potential benefits.

Internal auditors should devise internal audit programs to confirm that the results are accurate.

Discussion

Question 46

Which of the following best demonstrates that the internal audit activity is using due professional care?

Options:

The internal audit activity reports directly to the board on the engagements it performs.

Internal auditors undertake the necessary training to complete their audit work.

The completion of engagements is based on the assumption that fraudulent activities may exist.

Internal auditors consider the use of technology-based audit and other data analysts techniques

Discussion

Question 47

An internal audit activity maintains a quality assurance and improvement program that includes annual self-assessments. The internal audit activity includes in each engagement report a clause that the engagement is conducted in conformance with the International

Standards for the Professional Practice of Internal Auditing ( Standards) Which of the following justifies inclusion of this clause in the reports?

Options:

Internal audit activity policies and engagement records provide relevant, sufficient, and competent evidence that the statement is correct

The audit committee has reviewed the annual self-assessment results and approved the use of the clause

The self-assessment results were validated by a qualified external review team three years prior

The internal audit charter, approved by the audit committee requires conformance with the Standards