Spring Sale Limited Time 65% Discount Offer - Ends in 0d 00h 00m 00s - Coupon code: get65

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

Page: 40 / 54

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: norah
Question 160

An internal auditor performed a consulting engagement last year which included assisting with management's design of controls over the procurement function. How should the chief audit executive plan an assurance engagement on the adequacy of the internal control system in the procurement function in the current year?

Options:

A.

Assign the engagement to another internal auditor on staff

B.

Outsource the engagement to ensure independence

C.

Harness the auditor's knowledge of the procurement function by assigning the engagement to the same internal auditor

D.

Postpone the engagement to the following year to ensure enough time has passed since the controls were designed

Discussion
Question 161

Which of the following is true regarding internal audit role's in The IIA's Three Lines Model?

Options:

A.

As internal control is part of risk management, the internal audit role in risk management implies reduced emphasis on internal control.

B.

Internal audit can blur the distinction between the second and the third lines as long as value is added.

C.

Internal audit cannot rely on other assurance providers when opining on the effectiveness of risk management.

D.

Internal audit should be aligned with first- and second-line functions through effective communication, cooperation, and collaboration.

Discussion
Question 162

While conducting an engagement in the procurement department, the internal auditor noticed that the department head’s travel reports showed minor travel expenses, and there were no charges for hotels, meals, or transportation. However, the auditor knew that the department head frequently traveled worldwide to meet with suppliers and visit their production sites. Which of the following would be the most appropriate next step for the auditor?

Options:

A.

The auditor should make a note of the issue for follow-up when employee travel expenses are audited.

B.

The auditor should analyze trends and changes among the organization’s suppliers over the past few years.

C.

The auditor should investigate whether there are any special arrangements regarding senior management travel.

D.

The auditor should analyze the list of destinations the department head visited to estimate typical costs.

Discussion
Question 163

Which of the following scenarios best illustrates due professional care?

Options:

A.

An internal auditor who previously worked in the payroll department within the last year was intentionally excluded by the chief audit executive from the audit team assigned to a payroll audit

B.

While performing a payroll audit an auditor became skeptical about significant payments made to a manager. The auditor sought to determine whether these payments were reasonable through discussion with a manager in a different department in the organization

C.

The head of the payroll department being audited is a business partner of the engagement supervisor During the audit the engagement supervisor sought to maintain his objectivity by not participating in fieldwork

D.

An auditor assigned to a payroll audit was unable to reperform some complex payroll computations for a small number of employees The sum of these payments was below the materiality thresholds provided so the auditor did not perform further tests

Discussion
Ava-Rose
Yes! Cramkey Dumps are amazing I passed my exam…Same these questions were in exam asked.
Ismail Feb 16, 2026
Wow, that sounds really helpful. Thanks, I would definitely consider these dumps for my certification exam.
Laila
They're such a great resource for anyone who wants to improve their exam results. I used these dumps and passed my exam!! Happy customer, always prefer. Yes, same questions as above I know you guys are perfect.
Keira Feb 10, 2026
100% right….And they're so affordable too. It's amazing how much value you get for the price.
Nell
Are these dumps reliable?
Ernie Feb 8, 2026
Yes, very much so. Cramkey Dumps are created by experienced and certified professionals who have gone through the exams themselves. They understand the importance of providing accurate and relevant information to help you succeed.
Hassan
Highly Recommended Dumps… today I passed my exam! Same questions appear. I bought Full Access.
Kasper Feb 24, 2026
Hey wonderful….so same questions , sounds good. Planning to write this week, I will go for full access today.
Page: 40 / 54
Title
Questions
Posted

IIA-CIA-Part1
PDF

$36.75  $104.99

IIA-CIA-Part1 Testing Engine

$43.75  $124.99

IIA-CIA-Part1 PDF + Testing Engine

$57.75  $164.99