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

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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: tyson
Question 196

Which of the following scenarios would most likely impair the independence of an internal audit activity?

Options:

A.

A relative of an internal audit team member works m a department being reviewed

B.

The internal audit budget is reduced by management requiring the removal of all lT-related engagements from the audit plan

C.

An audit manager removes a finding from the draft report due to disagreements with the chief financial officer

D.

The operating effectiveness of a control is reported as 'satisfactory." because no concerns were identified during planning

Discussion
Question 197

Which of the following would best describe a control implemented to detect cash register disbursement fraud in a large retail store?

Options:

A.

Separate the duties of processing and authorizing refunds on merchandise

B.

Post signs in the register area prompting customers to ask for and examine their sales receipts

C.

Periodically count the cash in the register and compare it to the expected amount

D.

Use cash registers with internal tapes that are tamper proof and that require a manager to process voids or refunds

Discussion
Question 198

Nearing the completion of fieldwork, an internal auditor shared the draft report findings with management prior to the closing meeting. During the closing meeting, management expressed dissatisfaction in that they were not familiar with some of the findings. Management also noted that some aspects of the report seemed confusing. Which of the following competencies appears to have been lacking in this scenario?

Options:

A.

Communication.

B.

Business acumen.

C.

Persuasion.

D.

Critical thinking.

Discussion
Question 199

According to IIA guidance, which of the following is the strongest indicator of deficiencies in the risk management process?

Options:

A.

The periodic evaluation of risk ratings is primarily dependent on subjective assessments.

B.

Separate evaluations of the risk management process were conducted, but the results were never integrated.

C.

Management's primary objective is minimizing changes to the structure and operation of the risk management process.

D.

Many aspects of the related enterprise risk management program are informal and undocumented.

Discussion
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