Iia dumpspedia pearson Iia-cia-part1 New Attempt by Tyson q45 vce pdf

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Exam Name:	Essentials of Internal Auditing
Exam Code:	IIA-CIA-Part1 Dumps
Vendor:	IIA	Certification:	CIA
Questions:	735 Q&A's	Shared By:	tyson

Question 196

Which of the following practices, applied by the chief audit executive {CAE), most likely indicates an effective continuing professional educational program for the internal audit activity?

Options:

The CAE tasks internal auditors with coordinating assurance activities with other providers across the organization.

The CAE encourages auditors to volunteer to support research work of the local professional institute.

The CAE requires auditors to periodically attest to the profession's Code of Ethics.

The CAE reminds auditors to ensure workpapers are completed for audit engagements.

Discussion

Question 197

Which of the following is the internal audit activity expected to do with respect to the organization's governance processes?

Options:

Formally audit all governance activities.

Provide strategic guidance on the organizational processes to senior management.

Achieve agreement with the board regarding the range of activities, depth of review, and time period to include in the assessment.

Audit against the governance structures and practices widely used in the industry.

Discussion

Question 198

An internal audit of warehouse inventory revealed no material deficiencies. However, management later discovered fraud, which occurred during the period that was audited, and determined that a major control deficiency allowed the fraud to occur. Given management's discovery, which of the following statements is valid?

Options:

The internal auditors violated the standard for due professional care because they did not detect the fraud, even though it occurred during the period that was reviewed.

The internal auditors should have had sufficient knowledge of fraud to identify red flags indicating possible fraud.

The internal auditors could not have detected the fraud due to collusion among employees in the inventory unit.

The internal auditors are not responsible for considering fraud risk, which is a management responsibility.

Discussion

Question 199

An internal auditor discovered that a former colleague from the internal audit activity now works in a junior position in a department scheduled for an upcoming audit. How can the auditor best ensure his objectivity for this engagement?

Options:

Recommend mat the chief audit executive outsource the upcoming audit engagement

Proceed with the audit engagement in accordance with the internal audit manual

Increase the amount of fieldwork in order to build greater credibility for audit conclusions

Declare a conflict of interest and hand over the engagement to another auditor

Discussion

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