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

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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: raiden
Question 164

The chief audit executive (CAE) has decided to outsource an audit of the organization ' s cloud governance in the annual audit plan. Why would the CAE outsource this audit?

Options:

A.

Lack of internal audit staff proficiency.

B.

Lack of audit planning.

C.

Lack of internal assessments.

D.

Lack of due professional care.

Discussion
Question 165

Internal audit is performing an engagement to determine whether there were indications of questionable bidding on a city s infrastructure project. As part of the engagement the internal audit activity became aware that certain firms tend to receive the contracts for large city projects. How should the internal audit activity proceed with the engagement and identify questionable bidding practices?

Options:

A.

Obtain the city s vendor listing to determine whether there was an adequate number of firms available to solicit bids for protects

B.

Obtain at of the city s financial records to identify any firms that received payments for contracted goods and services.

C.

Obtain the city ' s contracting files to determine whether the city demonstrated efforts to solicit bids from various interested firms.

D.

Obtain the city’s official public meeting minutes to determine whether there were concerns about the contracting practices

Discussion
Question 166

Which of the following is an area that an organization would most likely include as part of its corporate social responsibility reporting?

Options:

A.

The profitability impact of its products in developing markets.

B.

The amount of political donations to local government races.

C.

The number of complaints related to traffic from its new factory.

D.

The compensation packages awarded to senior management.

Discussion
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Question 167

According to the 11A Code of Ethics, which of the following is required with regard to communicating results?

Options:

A.

The internal auditor should present material information to appropriate personnel within the organization without revealing confidential matters that could be detrimental to the organization.

B.

The internal auditor should disclose all material information obtained by the date of the final engagement communication.

C.

The internal auditor should obtain all material information within the established time and budget parameters.

D.

The internal auditor should reveal material facts that could potentially distort the reporting of activities under review.

Discussion
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