Iia pass4future cia Iia-cia-part1 New Questions by Luna-rose q227 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:	luna-rose

Question 56

Which of the following should a general internal auditor be able to characterize as an IT-related risk?

Options:

Computer servers are in a room that is accessible to all employees,

An IT architect avoids taking vacations and sharing his workload with coworkers,

Hours billed by IT developers exceed 24 hours daily.

Audit logs are lacking in a system that processes personal data.

Discussion

Question 57

Which of the following would be considered a monitoring activity in organization wide risk management?

Options:

Validate the results of management's self-assessment.

Perform reviews of personnel.

Maintain rigorous and comprehensive documentation.

Obtain authorizations and signatures.

Discussion

Question 58

Which of the following best illustrates the application of due professional care during an audit of the procurement department?

Options:

The internal auditor began checking purchase requisitions for proper authorizations. He stopped when he discovered an instance of noncompliance. and he concluded the controls were ineffective.

The internal auditor discovered an instance where management did not follow the standard bidding processes. The auditor assessed the validity of management’sreasons for deviating from standard practice and the supporting documentation, and determined that the deviation was acceptable.

The internal auditor selected a sample of purchase orders with amounts greater than S5.000, the threshold at which the organization requires a bidding process. The auditor obtained documentation of the bidding process for each purchase order in the sample.

The internal auditor analyzed bidding documents provided by management. Management indicated that the documents were purchase orders issued to a sole-source vendor Based on the analysis and management's declaration, the internal auditor determined that the procurement process was effective.

Discussion

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Question 59

An engagement supervisor obtains facilities maintenance reports from a contractor during an audit of third-party services. Which of the following is the source of authority for the engagement supervisor to make such contact outside the organization?

Options:

The policies and procedures of the internal audit activity.

The provisions of the internal audit charter.

The authority of the CEO.

The IIA's Code of Ethics.