Iia edusum cia Changed Iia-cia-part1 Questions by Sayed q23 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:	sayed

Question 32

Which of the following activities best demonstrates an internal auditor’s commitment to developing professional competencies?

Options:

Requesting to be part of all engagements on the annual audit plan.

Attending a series of locally offered training courses.

Completing a skills assessment and development plan for targeted training needs,

Attending a webinar on how to use data analytics

Discussion

Question 33

The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?

Options:

The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.

The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.

The assigned internal auditor must not assume management responsibilities while performing the engagement

The assigned internal auditor must maintain objectivity while performing the engagement.

Discussion

Question 34

During a complex financial compliance engagement, a senior internal auditor determines that current audit procedures are not sufficient for adequate testing She consults with a colleague and learns that a spreadsheet application contains a helpful tool She proceeds to use the tool to properly complete the evaluation Which of the following best describes the core competency displayed by the senior auditor?

Options:

Business acumen

Persuasion and collaboration

Critical thinking

Communication

Discussion

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Question 35

Which of the following is a true statement regarding controls such as ethical values, tone at the top and operational style?

Options:

Transaction testing, mapping and flowcharting is applicable while testing such controls

Breakdowns in the these types of controls have historically led to fraudulent financial reporting

Such controls can be defined as inherently ob)ective and tangible elements of control